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
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
Plain-English summary
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
Referred to House Committee on Ways and Means.
Committees of jurisdiction
1
Cosponsors
1