HR 1841 · 105th Congress · Taxation

To amend the Internal Revenue Code of 1986 to repeal the death tax for family farms and small businesses.

Introduced 1997-06-10· Sponsored by Rep. Cox, Christopher [R-CA-47]· House

Bill Progress

✓
Introduced
2
Committee
3
House Vote
4
Senate
5
Enacted
Latest: Referred to the House Committee on Ways and Means.(1997-06-10)

Plain Language Summary

[AI summary unavailable — showing source text] Amends the Internal Revenue Code to exclude from the gross estate of an individual the value of the "qualified small business or family farm interest" (as defined by this Act) otherwise includible in the estate. Sets forth rules regarding ownership and personal holding company limitations.…

Summarized by Claude AI · Non-partisan · For informational purposes only

Cosponsors (2)

2 Republicans
Rep. Campbell, Tom [R-CA-15]CA
Rep. Paul, Ron [R-TX-14]TX