PlainBillCongress, translated.Legislation. Context. Public interest.On motion to refer the bill and the accompanying veto message to the Committee on Ways and Means. Agreed to without objection.
Congressional Research Service
Version 36 · Passed House amended · Jun 9, 2000
Death Tax Elimination Act of 2000 - Title I: Repeal of Estate, Gift, and Generation-Skipping Taxes; Repeal of Step Up in Basis At Death - Repeals the estate tax, gift tax, and the tax on generation-skipping transfers, effective January 1, 2010.(Sec. 102) Terminates, effective January 1, 2010, the current provisions providing for determining the basis of property the acquired from a decedent and sets forth new provisions for determining the basis of certain property acquired from a decedent dying after December 31, 2009.Title II: Reductions of Estate and Gift Tax Rates Prior to Repeal - Sets forth additional estate and gift tax reductions applicable to the period prior to repeal.Title III: Unified Credit Replaced Unified Exemption Amount - Replaces the unified credit with a unified exemption amount.Title IV: Modifications of Generation-Skipping Tax - Amends provisions concerning the special rules for allocation of the generation-skipping tax (GST) exemption to provide, as a general rule, that: (1) if any individual makes an indirect skip during such individual's lifetime, any unused portion of such individual's GST exemption shall be allocated to the property transferred to the extent necessary to make the inclusion ratio for such property zero; and (2) if the amount of the indirect skip exceeds such unused portion, the entire unused portion shall be allocated to the property transferred.(Sec. 402) Declares that, if a trust is severed in a qualified severance, the trusts resulting from such severance shall be treated as separate trusts thereafter.(Sec. 403) Revises valuation rules for gifts for which a gift tax return was filed or deemed allocation made. Provides that, if an allocation of the GST exemption to any transfers of property is deemed to have been made at the close of an estate tax inclusion period, the value of the property shall be its value at such time.(Sec. 404) Directs the Secretary to prescribe circumstances and procedures under which extensions of time will be granted to make an allocation of GST exemption or an election not to apply specified allocation requirements to certain lifetime direct skips, indirect skips, or transfers to a particular trust.Title V: Conservation Easements - Doubles, from 25 to 50 miles, the distance within which qualified conservation easements must be located from a metropolitan area, national park, or wilderness area and increases, from 10 to 25 miles, the distance which such easements must be from an Urban National Forest.
People & committees
Rep. Dunn, Jennifer [R-WA-8] · R–WA
Legislative record
A procedural vote is different from passage. Passage in one chamber does not establish enactment. Explore the glossary.
On motion to refer the bill and the accompanying veto message to the Committee on Ways and Means. Agreed to without objection.
On passage, the objections of the President to the contrary notwithstanding Failed by the Yeas and Nays: (2/3 required): 274 - 157 (Roll no. 458). (consideration: CR H7284-7285, H7322-7335)
House roll call 458 · Individual votesMotion to refer the bill and accompanying veto message to the Committee on Ways and Means.
Failed of passage in House over veto: On passage, the objections of the President to the contrary notwithstanding Failed by the Yeas and Nays: (2/3 required): 274 - 157 (Roll no. 458).(consideration: CR H7284-7285, H7322-7335)
House roll call 458 · Individual votesDEBATE - The House proceeded with one hour of debate on the veto message.
The Chair announced the unfinished business to be the consideration of the veto.
On motion to postpone consideration of the veto message until Sept. 7. Agreed to without objection. (consideration: CR H7240-7241; text of Veto message: CR H7240-7241)
Mr. Archer moved to postpone consideration of the veto message until Sept. 7.
The Chair laid before the House the veto message from the President.
Vetoed by President.
Vetoed by President.
Presented to President.
Presented to President.
Message on Senate action sent to the House.
Passed Senate without amendment by Yea-Nay Vote. 59 - 39. Record Vote Number: 197.
Senate roll call 197 · Individual votesPassed/agreed to in Senate: Passed Senate without amendment by Yea-Nay Vote. 59 - 39. Record Vote Number: 197.
Senate roll call 197 · Individual votesCommittee on Finance. Reported back forthwith pursuant to the instructions.
Committed to Senate Committee on Finance with instructions to report back forthwith with the text of H.R. 8 by Yea-Nay Vote. 53 - 45. Record Vote Number: 196.
Senate roll call 196 · Individual votesConsidered by Senate. (consideration: CR S6767-6781)
Motion by Senator Lott to commit to Senate Committee on Finance with instructions to report back forthwith with the text of H.R. 8 made in Senate. (consideration: CR S6663-6664)
Measure laid before Senate by motion. (consideration: CR S6586-6591, S6600-6669)
Motion to proceed to measure considered in Senate. (consideration: CR S6485-6497)
Motion to proceed to measure considered in Senate.
Cloture on the motion to proceed invoked in Senate by Yea-Nay Vote. 99 - 1. Record Vote Number: 173.
Senate roll call 173 · Individual votesMotion to proceed to consideration of measure withdrawn in Senate.
Cloture motion on the motion to proceed presented in Senate.
Motion to proceed to consideration of measure made in Senate. (consideration: CR S6295-6297)
Read twice. Placed on Senate Legislative Calendar under General Orders. Calendar No. 608.
Received in the Senate.
Motion to reconsider laid on the table Agreed to without objection.
On passage Passed by recorded vote: 279 - 136 (Roll no. 254). (text: CR H4128-4131)
House roll call 254 · Individual votesPassed/agreed to in House: On passage Passed by recorded vote: 279 - 136 (Roll no. 254).(text: CR H4128-4131)
House roll call 254 · Individual votesOn motion to recommit with instructions Failed by recorded vote: 202 - 216 (Roll no. 253). (text: CR H4160-4161)
House roll call 253 · Individual votesThe previous question on the motion to recommit with instructions was ordered without objection.
The House has proceeded with 10 minutes of debate on the motion to recommit with instructions.
Mr. Doggett moved to recommit with instructions to Ways and Means.
The previous question was ordered on the amendment and the bill without objection.
The House proceeded with one hour of debate on the substitute offered by Mr. Rangel.
DEBATE - The House proceeded with one hour of debate on H.R. 8.
Pursuant to H. Res. 519, the amendment recommended by the Committee on Ways and Means now printed in the bill is adopted.
Rule provides for consideration of H.R. 8 with 1 hour of general debate. Previous question shall be considered as ordered without intervening motions except motion to recommit with or without instructions. A specified amendment is in order. Provides for consideration of the amendment in the nature of a substitute printed in H. Rept. 106-658 if offered by Mr. Rangel or his designee, which shall be considered as read and separately debatable for one hour.
Considered under the provisions of rule H. Res. 519. (consideration: CR H4128-4164; text of measure as reported in House: CR H4128)
Rule H. Res. 519 passed House.
Rules Committee Resolution H. Res. 519 Reported to House. Rule provides for consideration of H.R. 8 with 1 hour of general debate. Previous question shall be considered as ordered without intervening motions except motion to recommit with or without instructions. A specified amendment is in order. Provides for consideration of the amendment in the nature of a substitute printed in H. Rept. 106-658 if offered by Mr. Rangel or his designee, which shall be considered as read and separately debatable for one hour.
Sponsor introductory remarks on measure. (CR H3933)
Placed on the Union Calendar, Calendar No. 361.
Reported (Amended) by the Committee on Ways and Means. H. Rept. 106-651.
Reported (Amended) by the Committee on Ways and Means. H. Rept. 106-651.
Ordered to be Reported (Amended) by the Yeas and Nays: 24 - 11.
Committee Consideration and Mark-up Session Held.
Referred to the House Committee on Ways and Means.
Sponsor introductory remarks on measure. (CR E295)
Introduced in House
Introduced in House
Primary sources
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Source last updated: Apr 7, 2025. Consult Congress.gov for the current record.
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Analyze H.R.8 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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