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HR 861 106th Congress House Taxation Disabled Health Income tax Law Mentally disabled Mentally ill Personal income tax Physically disabled Tax cuts Tax rates Trusts and trustees

Persons With Disabilities Trusts Tax Rate Restoration Act

Introduced: February 25, 1999 See on congress.gov
This bill died when the 106th Congress ended
It never became law before the 106th Congress (1999–2000) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Feb 25, 1999
Referred to the House Committee on Ways and Means.
Feb 25, 1999
Introduced in House
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 Plain-English summary Congressional Research Service

Persons With Disabilities Trusts Tax Rate Restoration Act - Amends the Internal Revenue Code to establish a special tax rate on trusts established exclusively for the care of mentally ill or disabled beneficiaries.

What's happening now February 25, 1999

Referred to the House Committee on Ways and Means.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 861: Persons With Disabilities Trusts Tax Rate Restoration Act. 106th Congress. Open America. https://openamerica.io/bill/106-HR-861/
MLA
"H.R. 861: Persons With Disabilities Trusts Tax Rate Restoration Act." 106th Congress, 2026, Open America, https://openamerica.io/bill/106-HR-861/.
Bluebook (legal)
H.R. 861, 106th Cong. (2026), https://openamerica.io/bill/106-HR-861/.
Markdown link
[H.R. 861: Persons With Disabilities Trusts Tax Rate Restoration Act](https://openamerica.io/bill/106-HR-861/)
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