Death Tax and Legal Fee Relief Act of 1997

See H.R.2014.

Congressional Research Service

Official summary

Version 00 · Introduced in House · May 20, 1997

Death Tax and Legal Fee Relief Act of 1997 - Amends the Internal Revenue Code to increase the unified credit against estate and gift taxes and provide for an additional increase based upon the unused credit of a predeceased spouse. Provides for a five-year deferral of interest on estate tax installment payments relating to a small business (closely held business with not more than $20 million in assets).

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People & committees

Who introduced it

Rep. Smith, Nick [R-MI-7] · R–MI

Committees

Ways and Means Committee

0 cosponsorship records, including any withdrawals

Legislative record

Actions

A procedural vote is different from passage. Passage in one chamber does not establish enactment. Explore the glossary.

Aug 5, 1997
See H.R.2014.
May 20, 1997
Referred to the House Committee on Ways and Means.
May 20, 1997
Introduced in House
May 20, 1997
Introduced in House

Primary sources

Bill text & related measures

Text links open the official source. We currently store references to these documents.

Introduced in House · May 20, 1997 Formatted Text PDF

Related bills identified by Congress.gov

HR 2014 · Taxpayer Relief Act of 1997

Source last updated: Aug 21, 2025. Consult Congress.gov for the current record.

AI Conversation Starters

Explore the bill from different angles

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Neutral evidence review

Objective

Analyze H.R.1674 as objectively as possible. Explain its main provisions, who would be affected, possible benefits and harms, implementation, exceptions, and uncertainties. Present the strongest arguments for and against it, and identify evidence needed to assess its public impact.

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Discuss H.R.1674, 105th Congress: Death Tax and Legal Fee Relief Act of 1997

Official record: https://www.congress.gov/bill/105th-congress/house-bill/1674

Text version to examine: Introduced in House · 1997-05-20.

Official full text: https://www.congress.gov/105/bills/hr1674/BILLS-105hr1674ih.htm

Imported record last updated by the source: 2025-08-21T16:12:43Z. Verify current status and distinguish any later version from the version above.

Read the official text before answering. If you cannot access it, say so and ask me to provide it; do not assume a link means you have read the document. Distinguish proposals from enacted law, cite sources, and separate facts, interpretation, and uncertain predictions. Include counterarguments even when using a particular perspective.

Analyze H.R.1674 as objectively as possible. Explain its main provisions, who would be affected, possible benefits and harms, implementation, exceptions, and uncertainties. Present the strongest arguments for and against it, and identify evidence needed to assess its public impact.

Fairness and public impact

Progressive lens

Examine H.R.1674 through a progressive lens, focusing on fairness, access, economic inequality, and effects on vulnerable communities. Explain potential benefits, costs, and unintended consequences. Consider the strongest counterarguments and distinguish stated goals from demonstrated outcomes.

View full prompt & sources

Discuss H.R.1674, 105th Congress: Death Tax and Legal Fee Relief Act of 1997

Official record: https://www.congress.gov/bill/105th-congress/house-bill/1674

Text version to examine: Introduced in House · 1997-05-20.

Official full text: https://www.congress.gov/105/bills/hr1674/BILLS-105hr1674ih.htm

Imported record last updated by the source: 2025-08-21T16:12:43Z. Verify current status and distinguish any later version from the version above.

Read the official text before answering. If you cannot access it, say so and ask me to provide it; do not assume a link means you have read the document. Distinguish proposals from enacted law, cite sources, and separate facts, interpretation, and uncertain predictions. Include counterarguments even when using a particular perspective.

Examine H.R.1674 through a progressive lens, focusing on fairness, access, economic inequality, and effects on vulnerable communities. Explain potential benefits, costs, and unintended consequences. Consider the strongest counterarguments and distinguish stated goals from demonstrated outcomes.

Institutions and government scope

Conservative lens

Examine H.R.1674 through a conservative lens, focusing on fiscal responsibility, institutional stability, federalism, and the scope of government. Explain potential benefits, costs, and unintended consequences. Consider the strongest counterarguments and any provisions that challenge this perspective.

View full prompt & sources

Discuss H.R.1674, 105th Congress: Death Tax and Legal Fee Relief Act of 1997

Official record: https://www.congress.gov/bill/105th-congress/house-bill/1674

Text version to examine: Introduced in House · 1997-05-20.

Official full text: https://www.congress.gov/105/bills/hr1674/BILLS-105hr1674ih.htm

Imported record last updated by the source: 2025-08-21T16:12:43Z. Verify current status and distinguish any later version from the version above.

Read the official text before answering. If you cannot access it, say so and ask me to provide it; do not assume a link means you have read the document. Distinguish proposals from enacted law, cite sources, and separate facts, interpretation, and uncertain predictions. Include counterarguments even when using a particular perspective.

Examine H.R.1674 through a conservative lens, focusing on fiscal responsibility, institutional stability, federalism, and the scope of government. Explain potential benefits, costs, and unintended consequences. Consider the strongest counterarguments and any provisions that challenge this perspective.

Individual rights and government power

Liberty lens

Examine H.R.1674 through a civil-liberties and limited-government lens. Consider individual rights, privacy, voluntary choice, accountability, and government power. Explain tradeoffs, possible safeguards, and the strongest counterarguments without assuming the proposal is beneficial or harmful.

View full prompt & sources

Discuss H.R.1674, 105th Congress: Death Tax and Legal Fee Relief Act of 1997

Official record: https://www.congress.gov/bill/105th-congress/house-bill/1674

Text version to examine: Introduced in House · 1997-05-20.

Official full text: https://www.congress.gov/105/bills/hr1674/BILLS-105hr1674ih.htm

Imported record last updated by the source: 2025-08-21T16:12:43Z. Verify current status and distinguish any later version from the version above.

Read the official text before answering. If you cannot access it, say so and ask me to provide it; do not assume a link means you have read the document. Distinguish proposals from enacted law, cite sources, and separate facts, interpretation, and uncertain predictions. Include counterarguments even when using a particular perspective.

Examine H.R.1674 through a civil-liberties and limited-government lens. Consider individual rights, privacy, voluntary choice, accountability, and government power. Explain tradeoffs, possible safeguards, and the strongest counterarguments without assuming the proposal is beneficial or harmful.