[Congressional Bills 106th Congress]
[From the U.S. Government Publishing Office]
[H.R. 1783 Introduced in House (IH)]







106th CONGRESS
  1st Session
                                H. R. 1783

 To amend the Internal Revenue Code of 1986 to extend the deadline for 
filing estate tax returns from 9 months to 24 months after a decedent's 
                                 death.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                              May 12, 1999

 Mr. Isakson introduced the following bill; which was referred to the 
                      Committee on Ways and Means

_______________________________________________________________________

                                 A BILL


 
 To amend the Internal Revenue Code of 1986 to extend the deadline for 
filing estate tax returns from 9 months to 24 months after a decedent's 
                                 death.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. EXTENSION OF DEADLINE FOR FILING ESTATE TAX RETURN FROM 9 
              MONTHS TO 24 MONTHS.

    (a) In General.--Section 6075 of the Internal Revenue Code of 1986 
(relating to time for filing estate and gift tax returns) is amended by 
striking ``9 months'' and inserting ``24 months''.
    (b) Effective Date.--The amendment made by subsection (a) shall 
apply to decedents dying after December 31, 1999.
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