H.R. 1674 (105th): Death Tax and Legal Fee Relief Act of 1997

Introduced:
May 20, 1997 (105th Congress, 1997–1998)
Sponsor:
Rep. Nick Smith [R-MI7]
Status:
Died (Referred to Committee)

The bill’s title was written by the bill’s sponsor. H.R. stands for House of Representatives bill.

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Status

This bill was introduced on May 20, 1997, in a previous session of Congress, but was not enacted.

Progress
Introduced May 20, 1997
Cosponsors
none
Committees

House Ways and Means

The committee chair determines whether a bill will move past the committee stage.

Full Title

To amend the Internal Revenue Code of 1986 to increase the amount of the unified credit against estate and gift taxes and to increase the amount of estate tax deferral available to owners of small businesses.

Summary

No summaries available.

Text

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Last updated May 20, 1997.
8 pages

Primary Source

View on THOMAS (The Library of Congress)

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Citation

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GovTrack’s Bill Summary

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Library of Congress Summary

The summary below was written by the Congressional Research Service, which is a nonpartisan division of the Library of Congress.

5/20/1997--Introduced.
Death Tax and Legal Fee Relief Act of 1997 - Amends the Internal Revenue Code to increase the unified credit against estate and gift taxes and provide for an additional increase based upon the unused credit of a predeceased spouse. Provides for a five-year deferral of interest on estate tax installment payments relating to a small business (closely held business with not more than $20 million in assets).

House Republican Conference Summary

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No summary available.

House Democratic Caucus Summary

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