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S 38 106th Congress Senate

Estate and Gift Tax Rate Reduction Act of 1999

Official title: A bill to amend the Internal Revenue Code of 1986 to phase out the estate and gift taxes over a 10-year period.

Introduced: April 15, 1999 See on congress.gov
Taxation Estate taxGift taxInheritance taxTax rates
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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
Jan 19, 1999
Read twice and referred to the Committee on Finance.
Jan 19, 1999
Sponsor introductory remarks on measure. (CR S440-441)
Jan 19, 1999
Introduced in Senate
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 Latest action January 19, 1999

Read twice and referred to the Committee on Finance.

 Plain-English summary Congressional Research Service

Estate and Gift Tax Rate Reduction Act of 1999 - Amends the Internal Revenue Code to phase out the estate and gift tax over a ten-year period.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 2
All 2 Republican 2
R
McConnell, Mitch
Kentucky · May 18, 1999
 R
Grassley, Chuck
Iowa · Apr 15, 1999
Cite this page click to expand
APA
U.S. Congress. (2026). S. 38: Estate and Gift Tax Rate Reduction Act of 1999. 106th Congress. Open America. https://openamerica.io/bill/106-S-38/
MLA
"S. 38: Estate and Gift Tax Rate Reduction Act of 1999." 106th Congress, 2026, Open America, https://openamerica.io/bill/106-S-38/.
Bluebook (legal)
S. 38, 106th Cong. (2026), https://openamerica.io/bill/106-S-38/.
Markdown link
[S. 38: Estate and Gift Tax Rate Reduction Act of 1999](https://openamerica.io/bill/106-S-38/)
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