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Titles Actions Overview All Actions Cosponsors Committees Related Bills Subjects Latest Summary All Summaries

Titles (1)

Official Titles

Official Titles - House of Representatives

Official Title as Introduced

To amend the Internal Revenue Code of 1986 to provide a fixed rate of interest on the postponed estate tax attributable to a reversionary or remainder interest in property included in the estate.

Actions Overview (1)

07/25/1990Introduced in House

All Actions (2)

07/25/1990Referred to the House Committee on Ways and Means.
Action By: House of Representatives
07/25/1990Introduced in House
Action By: House of Representatives

Cosponsors (3)

* = Original cosponsor
CosponsorDate Cosponsored
Rep. Anthony, Beryl, Jr. [D-AR-4]* 07/25/1990
Rep. Boggs, Corinne C. (Lindy) [D-LA-2]* 07/25/1990
Rep. Murtha, John P. [D-PA-12]* 07/25/1990

Committees (1)

Committees, subcommittees and links to reports associated with this bill are listed here, as well as the nature and date of committee activity and Congressional report number.

Committee / Subcommittee Date Activity Reports
House Ways and Means07/25/1990 Referred to

No related bill information was received for H.R.5369.

Subjects (4)

Latest Summary (1)

There is one summary for H.R.5369. View summaries

Shown Here:
Introduced in House (07/25/1990)

Amends the Internal Revenue Code to apply a fixed rate of interest to postponed estate tax in connection with reversionary or remainder interests in property included in an estate. Prescribes the interest to be paid at the discount rate used to value the particular interest.

Limits eligibility to postpone such tax on estates where the value of reversionary or remainder interests exceeds 45 percent of the value of the gross estate.