To amend the Internal Revenue Code of 1986 to repeal the 1993 Federal income tax rate increases on trusts established for the benefit of individuals with disabilities.
Persons With Disabilities Trusts Tax Rate Restoration Act - Amends the Internal Revenue Code to establish a special tax rate on trusts established exclusively for the care of mentally ill or disabled beneficiaries.
Introduced in House
Introduced in House
Referred to the House Committee on Ways and Means.
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