There is one summary for S.Res.64. Bill summaries are authored by CRS.

Shown Here:
Introduced in Senate (02/04/1993)

Declares that the Congress opposes any attempt to lower the estate tax exemption or raise the effective rate of taxes on estates, or impose additional taxes on estates such as a capital gains tax at death, because such measures contradict the fundamental goal of the United States Government of encuraging long-term private saving through which productive investment that promotes economic growth can be realized.