CIS/Index
Copyright © 1999, Congressional Information
Service, Inc.
99 CIS H 72130
TITLE: What Would
Repealing the Death Tax Mean for Small Business
CIS-NO:
99-H721-30
SOURCE: Committee on Small Business. House
DOC-TYPE: Hearing Retrieve
the full text of testimony
DATE: May 13, 1999
LENGTH:
iii+176 p.
CONG-SESS: 106-1
ITEM-NO: 1031-A; 1031-B
SUDOC: Y4.SM1:106-12
CIS DOCUMENT ON DEMAND: 1-800-227-2477 (Full
Text Reproductions)
SUMMARY:
Committee Serial No.
106-12. Hearing before the Subcom on Tax, Finance, and Exports
and the Subcom on Rural Enterprises, Business Opportunities, and Special Small
Business Problems to examine the need to provide estate tax
relief for families owning small businesses and farms, and for women-owned
businesses.
Briefly considers H.R. 8, the Death
Tax Elimination Act, to decrease the estate tax by 5%
a year over the next 10 years.
Supplementary material (p. 33-176)
includes submitted statements and:
-- Miller, Daniel (Jt
Economic Committee), "Economics of the Estate Tax" Dec. 1998,
with bibliography (p. 112-157).
CONTENT-NOTATION:
Estate tax rules revision
BILLS: 106
H.R. 8
DESCRIPTORS:
SUBCOM ON TAX, FINANCE, AND EXPORTS.
HOUSE; TAX INCENTIVES AND SHELTERS; FARMS AND FARMERS;
BIBLIOGRAPHIES; FAMILIES; SMALL BUSINESS; WOMEN; DEATH TAX
ELIMINATION ACT
99-H721-30 TESTIMONY NO: 1 May 13,
1999 p. 2-19
WITNESSES (and witness notations):
DUNN, JENNIFER (Rep, R-Wash)
TANNER,
JOHN S. (Rep, D-Tenn)
STATEMENTS AND DISCUSSION:
Merits of sponsored H.R. 8.
CONTENT
NOTATION:
Estate tax rules revision
99-H721-30 TESTIMONY NO: 2 May 13,
1999 p. 19-32, 49-107
WITNESSES (and witness notations):
ROBBINS, ALDONA E. (Senior Research Fellow, Institute for
Policy Innovation (IPI))
PLATT, H. JAY (Board Member,
Arizona Farm Bureau Federation; representing, American Farm Bureau Federation)
RUSKE, ROGER J. (small business owner)
O'SHEA, KEVIN (Chief Financial Officer, Shamrock Electric
Co.; representing National Small Business United)
KAPLAN,
ARLENE (CEO and Founder, Heart to Home, Inc.; representing National Association
of Women Business Owners)
BREITSTONE, STEPHEN M.
(attorney)
STATEMENTS AND DISCUSSION:
Reasons for repealing estate taxes;
explanation of unfair estate tax burden placed on farmers and
families owning business, citing personal experiences; negative effect of estate
taxes on women-owned businesses; elaboration on estate
tax burden.
INSERTION:
--
Robbins, A. E.; and Robbins, Gary A. (IPI), "Case for Burying the Estate
Tax" Mar. 1999, with tables and charts (p. 81-107).
CONTENT NOTATION:
Estate tax rules
revision
TESTIMONY DESCRIPTORS:
ROBBINS,
GARY A.; STATISTICAL DATA: GOVERNMENT 
