To amend the Internal Revenue Code of 1986 to repeal the disallowance of the marital deduction where the spouse is not a United States citizen for purposes of estate and gift taxes.

Fact Sheet API

Bill Number

HR 3575

Introduced

Dec 20, 2001

Latest Action

Referred to the House Committee on Ways and Means.

Sponsor

Cosponsors

Topics

Citizenship Estate tax Families Gift tax Immigration Married people Tax deductions Taxation

Full Text

View Full Bill Text

Votes

Summary

Amends the Internal Revenue Code to repeal provisions disallowing the marital deduction where the spouse is not a U.S. citizen for purposes of the estate and gift taxes.

Actions

Dec 20, 2001

Referred to the House Committee on Ways and Means.
Dec 20, 2001

Introduced in House

Amendments

Related Bills