legislation: 100-hr-4548
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| bill_id | congress | bill_type | bill_number | title | policy_area | introduced_date | latest_action_date | latest_action_text | origin_chamber | sponsor_name | sponsor_state | sponsor_party | sponsor_bioguide_id | cosponsor_count | summary_text | update_date | url |
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| 100-hr-4548 | 100 | hr | 4548 | A bill to amend the Internal Revenue Code of 1986 to clarify the special estate tax valuation rules. | Taxation | 1988-05-09 | 1988-05-09 | Referred to House Committee on Ways and Means. | House | Rep. Dorgan, Byron L. [D-ND-At Large] | ND | D | D000432 | 17 | Amends estate tax provisions of the Internal Revenue Code to: (1) permit use valuation of farmland and other real property even if a person other than the decedent or family member was using the property for a qualified use on the date of the decedent's death; and (2) disallow the imposition of additional estate tax if any member of the qualified heir's family (currently it must be the heir) continues to use the property for a qualified use. Applies these provisions retroactively in connection with the estates of decedents dying after 1976. | 2024-02-07T16:32:33Z | https://www.congress.gov/bill/100th-congress/house-bill/4548 |