HR 1110 · 103th Congress · Taxation
To amend the Internal Revenue Code of 1986 to increase the unified estate and gift tax credit to an amount equivalent to a $1,200,000 exemption.
Bill Progress
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Introduced2
Committee3
House Vote4
Senate5
EnactedLatest: Referred to the House Committee on Ways and Means.(1993-02-24)
Plain Language Summary
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Amends the Internal Revenue Code to: (1) increase the unified credit against the estate tax and the unified credit against the gift tax; and (2) require an estate tax return in cases where the gross estate exceeds $1.2 million (currently $600,000).…
Summarized by Claude AI · Non-partisan · For informational purposes only
Cosponsors (20)
2 Democrats18 Republicans