Small Business and Family Farm Estate Tax Relief Act of 2009

Referred to the House Committee on Ways and Means.

Congressional Research Service

Official summary

Version 00 · Introduced in House · Oct 15, 2009

Small Business and Family Farm Estate Tax Relief Act of 2009 - Repeals provisions of the Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA) eliminating the tax on estates and generation-skipping transfers and the step-up in basis provisions for property acquired from a decedent for estates of decedents dying after 2009. Declares that the sunset provision (general terminating date of December 10, 2010) of EGTRRA shall not apply to title V of such Act (Estate, Gift, and Generation-Skipping Transfer Tax Provisions).

Amends the Internal Revenue Code to: (1) provide for an increase the estate tax exclusion to $5 million (eliminating the phase-in period); and (2) impose a maximum estate tax rate of 45%.

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People & committees

Who introduced it

Rep. Schrader, Kurt [D-OR-5] · D–OR

Committees

Ways and Means Committee

0 cosponsorship records, including any withdrawals

Legislative record

Actions

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Oct 15, 2009
Referred to the House Committee on Ways and Means.
Oct 15, 2009
Introduced in House
Oct 15, 2009
Introduced in House

Primary sources

Bill text & related measures

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Introduced in House · Oct 15, 2009 Formatted Text PDF Formatted XML

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Source last updated: Aug 14, 2025. Consult Congress.gov for the current record.

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Objective

Analyze H.R.3841 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.3841, 111th Congress: Small Business and Family Farm Estate Tax Relief Act of 2009

Official record: https://www.congress.gov/bill/111th-congress/house-bill/3841

Text version to examine: Introduced in House · 2009-10-15.

Official full text: https://www.congress.gov/111/bills/hr3841/BILLS-111hr3841ih.htm

Imported record last updated by the source: 2025-08-14T16:16:33Z. 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.3841 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.3841 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.

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Discuss H.R.3841, 111th Congress: Small Business and Family Farm Estate Tax Relief Act of 2009

Official record: https://www.congress.gov/bill/111th-congress/house-bill/3841

Text version to examine: Introduced in House · 2009-10-15.

Official full text: https://www.congress.gov/111/bills/hr3841/BILLS-111hr3841ih.htm

Imported record last updated by the source: 2025-08-14T16:16:33Z. 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.3841 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.3841 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.

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Discuss H.R.3841, 111th Congress: Small Business and Family Farm Estate Tax Relief Act of 2009

Official record: https://www.congress.gov/bill/111th-congress/house-bill/3841

Text version to examine: Introduced in House · 2009-10-15.

Official full text: https://www.congress.gov/111/bills/hr3841/BILLS-111hr3841ih.htm

Imported record last updated by the source: 2025-08-14T16:16:33Z. 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.3841 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.3841 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.3841, 111th Congress: Small Business and Family Farm Estate Tax Relief Act of 2009

Official record: https://www.congress.gov/bill/111th-congress/house-bill/3841

Text version to examine: Introduced in House · 2009-10-15.

Official full text: https://www.congress.gov/111/bills/hr3841/BILLS-111hr3841ih.htm

Imported record last updated by the source: 2025-08-14T16:16:33Z. 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.3841 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.