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Code · BILL · 118th Congress · H.R. 9245 (Introduced in House) — To make housing more affordable, and for other purposes. · Sec. 410

Sec. 410. Modification of rules for value of certain farm, etc., real property

83 words·~1 min read·/bill/118/hr/9245/ih/section-410·

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Paragraph
(2)of section 2032A(a) of the Internal Revenue Code of 1986 is amended by striking $750,000 and inserting $3,000,000 . Paragraph
(3)of section 2032A(a) of such Code is amended— by striking 1998 and inserting 2025 , by striking $750,000 each place it appears and inserting $3,000,000 , and by striking calendar year 1997 and inserting calendar year 2024 in subparagraph (B). The amendments made by this section shall apply to estates of decedents dying, and gifts made, after December 31, 2024.
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