To establish for Certain Employees of International Organizations an Estate Tax Credit Equivalent to the Limited Marital Deduction.
Subcommittee Hearings Held.
Congressional Research Service
Official summary
Version 00 · Introduced in House · Feb 3, 1993
Amends the Internal Revenue Code to apply, with limitations, an estate tax credit equivalent to the limited marital deduction to a decedent in a case in which, as of the date of the decedent's death: (1) both the decedent and the surviving spouse were noncitizens of, and not lawful permanent residents of, the United States; and (2) either the decedent or his or her surviving spouse was a qualified international organization employee. Defines a qualified international organization employee as a full-time employee of an international organization whose principal place of employment with such organization is in the United States.
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Source last updated: Jan 2, 2025. Consult Congress.gov for the current record.
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