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S 2717 106th Congress Senate Taxation Commerce Estate tax Families Family enterprises Tax deductions

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

Introduced: June 13, 2000 Introduced by: Schumer, Charles E. Democratic · New York See on congress.gov
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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 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Jun 13, 2000
Read twice and referred to the Committee on Finance.
Jun 13, 2000
Introduced in Senate
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 Plain-English summary Congressional Research Service
Amends the Internal Revenue Code to increase the estate tax deduction for family-owned business interests to $5.375 million by January 1, 2007.
What's happening now June 13, 2000

Read twice and referred to the Committee on Finance.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
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APA
U.S. Congress. (2026). S. 2717: A bill to amend the Internal Revenue Code of 1986 to gradually increase the estate tax deduction for family-owned business interests.. 106th Congress. Open America. https://openamerica.io/bill/106-S-2717/
MLA
"S. 2717: A bill to amend the Internal Revenue Code of 1986 to gradually increase the estate tax deduction for family-owned business interests.." 106th Congress, 2026, Open America, https://openamerica.io/bill/106-S-2717/.
Bluebook (legal)
S. 2717, 106th Cong. (2026), https://openamerica.io/bill/106-S-2717/.
Markdown link
[S. 2717: A bill to amend the Internal Revenue Code of 1986 to gradually increase the estate tax deduction for family-owned business interests.](https://openamerica.io/bill/106-S-2717/)
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