To amend the Internal Revenue Code of 1986 to reduce estate taxes on family-owned businesses.
Family Farm and Small Business Estate Tax Relief Act of 1997 - Amends the Internal Revenue Code to increase the estate tax exclusion for qualifying family-owned businesses. Provides for a related inflation adjustment.
Introduced in House
Introduced in House
Sponsor introductory remarks on measure. (CR E1174)
Referred to the House Committee on Ways and Means.
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