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S 1413 106th Congress Senate

A bill to amend the Internal Revenue Code of 1986 to increase the deduction from the estate tax for family-owned business interest.

Introduced: July 22, 1999 Introduced by: Durbin, Richard J. Democratic · Illinois See on congress.gov
Taxation Agriculture and FoodCommerceEstate taxFamilies
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Family enterprisesFamily farmsTax deductions
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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 3 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Jul 22, 1999
Read twice and referred to the Committee on Finance.
Jul 22, 1999
Sponsor introductory remarks on measure. (CR S9074-9075)
Jul 22, 1999
Introduced in Senate
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 Latest action July 22, 1999

Read twice and referred to the Committee on Finance.

 Plain-English summary Congressional Research Service
Amends the Internal Revenue Code to increase the deduction from the estate tax for qualified family-owned business interests.
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
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APA
U.S. Congress. (2026). S. 1413: A bill to amend the Internal Revenue Code of 1986 to increase the deduction from the estate tax for family-owned business interest.. 106th Congress. Open America. https://openamerica.io/bill/106-S-1413/
MLA
"S. 1413: A bill to amend the Internal Revenue Code of 1986 to increase the deduction from the estate tax for family-owned business interest.." 106th Congress, 2026, Open America, https://openamerica.io/bill/106-S-1413/.
Bluebook (legal)
S. 1413, 106th Cong. (2026), https://openamerica.io/bill/106-S-1413/.
Markdown link
[S. 1413: A bill to amend the Internal Revenue Code of 1986 to increase the deduction from the estate tax for family-owned business interest.](https://openamerica.io/bill/106-S-1413/)
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