HR 4640 · 105th Congress · Taxation

To amend the Internal Revenue Code of 1986 to provide that disposition of property produced by a qualified family-owned business does not trigger additional estate tax.

Introduced 1998-09-25· Sponsored by Rep. Smith, Nick [R-MI-7]· House

Bill Progress

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Introduced
2
Committee
3
House Vote
4
Senate
5
Enacted
Latest: Referred to the House Committee on Ways and Means.(1998-09-25)

Plain Language Summary

[AI summary unavailable — showing source text] Amends the Internal Revenue Code concerning the estate tax treatment of the disposition of certain property of a qualified family owned business.…

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