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HR 759 107th Congress House Taxation Commerce Conservation easements Environmental Protection Estate tax Families Family enterprises Gift tax Public Lands and Natural Resources Tax credits Tax deductions Tax exclusion

To amend the Internal Revenue Code of 1986 to increase the unified credit to an exclusion equivalent of $5,000,000.

Introduced: February 27, 2001 See on congress.gov
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This bill died when the 107th Congress ended
It never became law before the 107th Congress (2001–2002) 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
Feb 27, 2001
Referred to the House Committee on Ways and Means.
Feb 27, 2001
Introduced in House
Feb 14, 2001
Sponsor introductory remarks on measure. (CR H366-367)
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 Plain-English summary Congressional Research Service
Amends the Internal Revenue Code to: (1) increase the unified estate and gift tax credit to $5 million; and (2) repeal the estate and gift tax family-owned business interests provision.
What's happening now February 27, 2001

Referred to the House Committee on Ways and Means.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Democratic 1
D
Lofgren, Zoe
California · Mar 15, 2001
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 759: To amend the Internal Revenue Code of 1986 to increase the unified credit to an exclusion equivalent of $5,000,000.. 107th Congress. Open America. https://openamerica.io/bill/107-HR-759/
MLA
"H.R. 759: To amend the Internal Revenue Code of 1986 to increase the unified credit to an exclusion equivalent of $5,000,000.." 107th Congress, 2026, Open America, https://openamerica.io/bill/107-HR-759/.
Bluebook (legal)
H.R. 759, 107th Cong. (2026), https://openamerica.io/bill/107-HR-759/.
Markdown link
[H.R. 759: To amend the Internal Revenue Code of 1986 to increase the unified credit to an exclusion equivalent of $5,000,000.](https://openamerica.io/bill/107-HR-759/)
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