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- H.R.1674
H.R.1674: Death Tax and Legal Fee Relief Act of 1997
About This Bill
- This bill was introduced in the 105th Congress
- This bill is primarily about taxation
- Introduced May 20, 1997
- Latest Major Action Aug. 5, 1997
Bill Sponsor
Bill Summary
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).
(Source: Library of Congress)
Bill Actions
| Date | Description |
|---|---|
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Referred to the House Committee on Ways and Means.
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|
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See H.R.2014.
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| May 20, 1997 |
Introduced in the House by Nick Smith (R-Mich.) |