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HR 3709 97th Congress House Taxation Disabled Domestic Relations and Families Estate tax Parent and child Support of dependents Tax deductions

A bill to amend the Internal Revenue Code of 1954 to provide for a $250,000 estate tax deduction for property passing to a disabled individual who is a child of the decedent.

Introduced: May 28, 1981 See on congress.gov
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This bill died when the 97th Congress ended
It never became law before the 97th Congress (1981–1982) 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
May 28, 1981
Referred to House Committee on Ways and Means.
May 28, 1981
Introduced in House
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 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to allow an estate tax deduction for any interest in property which passes from a decedent with no surviving spouse to a disabled child of the decedent who is left parentless. Limits the amount of such deduction to $250,000.

What's happening now May 28, 1981

Referred to House Committee on Ways and Means.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Democratic 1
D
Wyden, Ron
Oregon · Jul 16, 1981
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 3709: A bill to amend the Internal Revenue Code of 1954 to provide for a $250,000 estate tax deduction for property passing to a disabled individual who is a child of the decedent.. 97th Congress. Open America. https://openamerica.io/bill/97-HR-3709/
MLA
"H.R. 3709: A bill to amend the Internal Revenue Code of 1954 to provide for a $250,000 estate tax deduction for property passing to a disabled individual who is a child of the decedent.." 97th Congress, 2026, Open America, https://openamerica.io/bill/97-HR-3709/.
Bluebook (legal)
H.R. 3709, 97th Cong. (2026), https://openamerica.io/bill/97-HR-3709/.
Markdown link
[H.R. 3709: A bill to amend the Internal Revenue Code of 1954 to provide for a $250,000 estate tax deduction for property passing to a disabled individual who is a child of the decedent.](https://openamerica.io/bill/97-HR-3709/)
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