Estate Tax Repeal for Family-Owned Farms and Businesses Act of 2003
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Estate Tax Repeal for Family-Owned Farms and Businesses Act of 2003 - Amends estate tax provisions of the Internal Revenue Code to repeal section 2057 (Family-Owned Business Interests). Allows for purposes of such tax, in the case of an electing estate of a decedent with specified family-owned business interests, the taxable estate value to be determined by deducting from the value of the gross estate the adjusted value of such qualified family-owned business interests of the decedent. Provides for the treatment of family-owned business interests and spousal property.
Referred to the House Committee on Ways and Means.
- Introduced in House Formatted Text PDF
Cite this page
U.S. Congress. (2026). H.R. 2513: Estate Tax Repeal for Family-Owned Farms and Businesses Act of 2003. 108th Congress. Open America. https://openamerica.io/bill/108-HR-2513/
"H.R. 2513: Estate Tax Repeal for Family-Owned Farms and Businesses Act of 2003." 108th Congress, 2026, Open America, https://openamerica.io/bill/108-HR-2513/.
H.R. 2513, 108th Cong. (2026), https://openamerica.io/bill/108-HR-2513/.
[H.R. 2513: Estate Tax Repeal for Family-Owned Farms and Businesses Act of 2003](https://openamerica.io/bill/108-HR-2513/)