legislation: 102-s-3351

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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
102-s-3351 102 s 3351 A bill to amend the Internal Revenue Code of 1986 to defer estate taxes on family farms and businesses. Taxation 1992-10-06 1992-10-06 Read twice and referred to the Committee on Finance. Senate Sen. Breaux, John B. [D-LA] LA D B000780 0 Amends the Internal Revenue Code to defer estate taxes on small family farms and businesses worth less than $50 million until six months after: (1) the disposition of 40 percent or more of the value of the farm or business to nonfamily members; (2) the disposition of 60 percent or more of the farm or business to a family member who is not a qualified heir; (3) the management or control of such assets belongs to a nonfamily member for 270 consecutive days or longer; or (4) the cessation of the use of the assets in a qualified farm, trade, or business. Limits such estate taxes to the present value of the assets. 2025-01-14T18:59:41Z  

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