legislation: 101-hr-5726

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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
101-hr-5726 101 hr 5726 To amend the Internal Revenue Code of 1986 to exclude from the gross estate the value of land subject to a qualified conservation easement if certain conditions are satisfied and to defer the reduction in estate tax rates. Taxation 1990-09-26 1990-09-26 Referred to the House Committee on Ways and Means. House Rep. Schulze, Richard T. [R-PA-5] PA R S000146 6 Amends the Internal Revenue Code with respect to the estate tax, to exclude from the gross estate the value of land subject to a qualified conservation easement. Provides that this exclusion applies only to land that is located within 50 miles of a metropolitan statistical area. Defers the reduction in estate tax rates from 1993 until 1998. 2024-02-07T16:32:33Z  

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