S. 2209 (112th): A bill to amend the Internal Revenue Code of 1986 to provide that the value of certain historic property shall be determined using an income approach in determining the taxable estate of a decedent.


Mar 20, 2012
112th Congress, 2011–2013

Died in a previous Congress

This bill was introduced on March 20, 2012, in a previous session of Congress, but was not enacted.


Richard Burr

Senior Senator from North Carolina



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Last Updated: Mar 20, 2012
Length: 10 pages

About the bill

Summary (CRS)

3/20/2012--Introduced.Amends the Internal Revenue Code to allow decedent estates to base the value of qualified historic property on the net earnings of such property for estate and gift tax purposes. ... Read more >

The bill’s title was written by its sponsor.


Mar 20, 2012

This is the first step in the legislative process.

This is a Senate bill in the United States Congress (indicated by the “S.” in “S. 2209”). A bill must be passed by both the House and Senate in identical form and then be signed by the President to become law.


3 cosponsors (2R, 1D) (show)
Committee Assignments

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


There have been no roll call votes related to this bill.

Subject Areas
Related Bills

Legislative action may be ocurring on one of these bills in lieu of or in parallel to action on this bill.

S. 2728 (111th) was a previous version of this bill.

Referred to Committee
Last Action: Nov 4, 2009

H.R. 5982 (identical)

Referred to Committee
Last Action: Jun 20, 2012

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Primary Source

THOMAS.gov (The Library of Congress)

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