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S 1824 98th Congress Senate Taxation Estate tax Income tax Individual retirement accounts Tax exclusion Tax-deferred compensation plans

A bill to amend the Internal Revenue Code of 1954 to remove the limitation on estate tax exclusions under section 2039.

Introduced: August 4, 1983 Introduced by: Grassley, Chuck Republican · Iowa See on congress.gov
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This bill died when the 98th Congress ended
It never became law before the 98th Congress (1983–1984) 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
Aug 20, 1983
Committee on Finance requested executive comment from OMB, Treasury Department.
Aug 4, 1983
Read twice and referred to the Committee on Finance.
Aug 4, 1983
Introduced in Senate
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 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to waive the estate tax limitation on tax-free rollovers of pension accumulations into individual retirement accounts and tax-sheltered annuities for individuals who made an election to rollover such accumulations prior to January 1, 1983.

What's happening now August 20, 1983

Committee on Finance requested executive comment from OMB, Treasury Department.

 Committees of jurisdiction 1
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APA
U.S. Congress. (2026). S. 1824: A bill to amend the Internal Revenue Code of 1954 to remove the limitation on estate tax exclusions under section 2039.. 98th Congress. Open America. https://openamerica.io/bill/98-S-1824/
MLA
"S. 1824: A bill to amend the Internal Revenue Code of 1954 to remove the limitation on estate tax exclusions under section 2039.." 98th Congress, 2026, Open America, https://openamerica.io/bill/98-S-1824/.
Bluebook (legal)
S. 1824, 98th Cong. (2026), https://openamerica.io/bill/98-S-1824/.
Markdown link
[S. 1824: A bill to amend the Internal Revenue Code of 1954 to remove the limitation on estate tax exclusions under section 2039.](https://openamerica.io/bill/98-S-1824/)
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