Estate Taxes and Family Businesses : Economic Issues

Author / Creator

Library of Congress. Congressional Research Service

Available as

Online

Summary

Examines issues related to Federal estate tax burden for family-owned businesses and impact of various policy options to address estate tax burden, including current estate tax law, making estate t...

Examines issues related to Federal estate tax burden for family-owned businesses and impact of various policy options to address estate tax burden, including current estate tax law, making estate tax repeal permanent, increasing qualified family-owned business interest exemption dollar limits, retaining the estate tax and expanding the general exemption and/or lowering estate tax rates, and establishing an exemption for business property targeted to liquidity.

Show More