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HR 4238 97th Congress House Taxation Estate tax Gift tax

A bill to amend the Internal Revenue Code of 1954 to phase out the Federal estate and gift taxes and the tax on generation-skipping transfers.

Introduced: July 22, 1981 Introduced by: Smith, Christopher H. Republican · New Jersey 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
Jul 22, 1981
Referred to House Committee on Ways and Means.
Jul 22, 1981
Introduced in House
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 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to reduce by one third the Federal estate and gift taxes in 1982 and in 1983 and repeal such taxes after 1983. Repeals the tax on generation-skipping transfers after 1983.

What's happening now July 22, 1981

Referred to House Committee on Ways and Means.

 Committees of jurisdiction 1
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APA
U.S. Congress. (2026). H.R. 4238: A bill to amend the Internal Revenue Code of 1954 to phase out the Federal estate and gift taxes and the tax on generation-skipping transfers.. 97th Congress. Open America. https://openamerica.io/bill/97-HR-4238/
MLA
"H.R. 4238: A bill to amend the Internal Revenue Code of 1954 to phase out the Federal estate and gift taxes and the tax on generation-skipping transfers.." 97th Congress, 2026, Open America, https://openamerica.io/bill/97-HR-4238/.
Bluebook (legal)
H.R. 4238, 97th Cong. (2026), https://openamerica.io/bill/97-HR-4238/.
Markdown link
[H.R. 4238: A bill to amend the Internal Revenue Code of 1954 to phase out the Federal estate and gift taxes and the tax on generation-skipping transfers.](https://openamerica.io/bill/97-HR-4238/)
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