Small Business-Family Farm and Investment Fairness Act of 1997 - Amends the Internal Revenue Code to: (1) phaseout the capital gains tax for individuals; (2) phasedown the capital gains rate for corporations; (3) increase the unified estate and gift tax credit; and (5) increase the maximum benefit under the special estate tax valuation rules for certain real and farm property.
Introduced in House
Introduced in House
Referred to the House Committee on Ways and Means.
Sponsor introductory remarks on measure. (CR H781-782)
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