A bill to amend the Internal Revenue Code of 1986 to provide an extension of time for the payment of estate tax to more estates with closely held businesses.

Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S9270)

S.3111 through Congress

S.3111 keeps its number as it moves between the House and Senate.

SenateSep 26, 2000IntroducedOfficial record

Major milestones in the imported record. See all actions.

No House action is available in our imported record yet.

Separate related House measures (1)

These are different measures identified as related by Congress.gov. Their text and outcomes may differ; they are not the House stage of S.3111.

Related House bill: H.R.4512 To amend the Internal Revenue Code of 1986 to provide an extension of time for payment of estate tax for estates with closely held businesses, and for other purposes.

Congressional Research Service

Official summary

Version 00 · Introduced in Senate · Sep 26, 2000

Amends the Internal Revenue Code to increase the permissible number of partners or shareholders in a closely held business for purposes of eligibility for an extension of estate tax payments.

Read the summary on Congress.gov

PlainBill analysis is coming later. This page presents official source data. We have not yet published a PlainBill explanation for this bill.

People & committees

Who introduced it

Sen. Inouye, Daniel K. [D-HI] · D–HI

Committees

Finance Committee

1 cosponsorship records, including any withdrawals

Sen. Akaka, Daniel K. [D-HI]

Legislative record

Actions

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

Sep 26, 2000
Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S9270)
Sep 26, 2000
Sponsor introductory remarks on measure. (CR S9269)
Sep 26, 2000
Introduced in Senate

Primary sources

Bill text & related measures

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

Introduced in Senate · Sep 27, 2000 Formatted Text PDF

Related bills identified by Congress.gov

HR 4512 · To amend the Internal Revenue Code of 1986 to provide an extension of time for payment of estate tax for estates with closely held businesses, and for other purposes.

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

AI Conversation Starters

Explore the bill from different angles

Choose a perspective, copy a prompt, and paste it into your preferred AI. Each prompt includes the bill version and available official source links, and asks for counterarguments as well as supporting evidence.

Neutral evidence review

Objective

Analyze S.3111 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.

View full prompt & sources

Discuss S.3111, 106th Congress: A bill to amend the Internal Revenue Code of 1986 to provide an extension of time for the payment of estate tax to more estates with closely held businesses.

Official record: https://www.congress.gov/bill/106th-congress/senate-bill/3111

Text version to examine: Introduced in Senate · 2000-09-27.

Official full text: https://www.congress.gov/106/bills/s3111/BILLS-106s3111is.htm

Imported record last updated by the source: 2025-01-14T19:08:15Z. 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 S.3111 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 S.3111 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 S.3111, 106th Congress: A bill to amend the Internal Revenue Code of 1986 to provide an extension of time for the payment of estate tax to more estates with closely held businesses.

Official record: https://www.congress.gov/bill/106th-congress/senate-bill/3111

Text version to examine: Introduced in Senate · 2000-09-27.

Official full text: https://www.congress.gov/106/bills/s3111/BILLS-106s3111is.htm

Imported record last updated by the source: 2025-01-14T19:08:15Z. 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 S.3111 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 S.3111 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 S.3111, 106th Congress: A bill to amend the Internal Revenue Code of 1986 to provide an extension of time for the payment of estate tax to more estates with closely held businesses.

Official record: https://www.congress.gov/bill/106th-congress/senate-bill/3111

Text version to examine: Introduced in Senate · 2000-09-27.

Official full text: https://www.congress.gov/106/bills/s3111/BILLS-106s3111is.htm

Imported record last updated by the source: 2025-01-14T19:08:15Z. 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 S.3111 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 S.3111 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 S.3111, 106th Congress: A bill to amend the Internal Revenue Code of 1986 to provide an extension of time for the payment of estate tax to more estates with closely held businesses.

Official record: https://www.congress.gov/bill/106th-congress/senate-bill/3111

Text version to examine: Introduced in Senate · 2000-09-27.

Official full text: https://www.congress.gov/106/bills/s3111/BILLS-106s3111is.htm

Imported record last updated by the source: 2025-01-14T19:08:15Z. 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 S.3111 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.