H.R. 4524 (97th): A bill to amend the Internal Revenue Code of 1954 to limit the maximum rate of interest charged on certain deferred payments of estate taxes and certain recapture taxes.


Sep 18, 1981
97th Congress, 1981–1982

Died in a previous Congress

This bill was introduced on September 18, 1981, in a previous session of Congress, but was not enacted.


Louis “Skip” Bafalis

Representative for Florida's 10th congressional district


About the bill

Summary (CRS)

9/18/1981--Introduced.Amends the Internal Revenue Code to limit to 12 percent the rate of interest on amounts of estate tax: (1) extended because the estate consists largely of an interest in ... Read more >

The bill’s title was written by its sponsor.


Sep 18, 1981

This is the first step in the legislative process.

This is a House of Representatives bill in the United States Congress (indicated by the “H.R.” in “H.R. 4524”). A bill must be passed by both the House and Senate in identical form and then be signed by the President to become law.


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.

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Primary Source

THOMAS.gov (The Library of Congress)

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