,i  #aae? ,,congress  #b;d ,session  ,h4
 ,r4 #fcbi  ,,9 ,,! ,,h\se ,,(          
,,repres5tatives  ,july #aj1 #bjah,mrs4 
,noem 7= h]self & ,mr4 ,smi? ( ,miss\ri7
 introduc$ ! foll[+ bill2 :i* 0 ref]r$  
to ! ,committee on ,ways & ,means  ,a   
,,bill  ,to am5d ! ,int]nal ,rev5ue     
,code ( #aihf to exclude f ! value (    
taxable e/ates beque/s to c]ta9 exempt  
organizations4  #a4 ,%ort title ,?is    
,act may be cit$ z ! ,family ,bus9ess   
,legacy ,act ( #bjah4  #b4 ,exclusion ( 
beque/s to c]ta9 exempt organizations f 
value ( taxable e/ate  7a7 ,9 g5]al ,"p 
,,iv ( sub*apt] ,a ( *apt] #aa ( !      
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
by add+ at ! end ! foll[+ new section3  
#bjei4 ,beque/s to c]ta9 exempt         
organizations  7a7 ,9 g5]al ,= purposes 
( ! tax impos$ by section #bjja1 ! value
 ( ! taxable e/ate %all be det]m9$ by   
d$uct+ f ! value ( ! gross e/ate ! am\nt
 ( all beque/s1 devises1 or transf]s to 
or = ! use ( any organization exempt f  
tax "u section #eja7;a7 & describ$ 9    

p>agraph 7#d71 7#e71 or 7#f7 ( section  
#eja7;c74  7b7 ,p[]s ( appo9tm5t        
,prop]ty includible 9 ! dec$5t's gross  
e/ate "u section #bjda 7relat+ to p[]s (
 appo9tm5t7 receiv$ by a donee describ$ 
9 ?is section %all1 = purposes ( ?is    
section1 be consid]$ a beque/ ( su*     
dec$5t4  7c7 ,dea? taxes payable out (  
beque/s ,if ! tax impos$ by section     
#bjja1 or any e/ate1 succession1 legacy1
 or inh]itance taxes1 are1 ei!r by !    
t]ms ( ! w1 by ! law ( ! jurisdiction "u
 :i* ! e/ate is adm9i/]$1 or by ! law ( 
! jurisdiction impos+ ! p>ticul> tax1   
payable 9 :ole or 9 "p out ( ! beque/s1 
legacies1 or devises o!rwise d$uctible  
"u ?is section1 !n ! am\nt d$uctible "u 
?is section %all be ! am\nt ( su*       
beque/s1 legacies1 or devises r$uc$ by !
 am\nt ( su* taxes4  7d7 ,limitation on 
d$uction ,! am\nt ( ! d$uction "u ?is   
section = any transf] %all n exce$ !    
value ( ! transf]r$ prop]ty requir$ to  
be includ$ 9 ! gross e/ate4  7e7        
,disall[ance ( d$uctions 9 c]ta9 cases  

,:]e an int]e/ 9 prop]ty 7o!r ?an an    
int]e/ describ$ 9 section               
#agj7;f77#c77;,b77 passes or has pass$ f
 ! dec$5t to a p]son1 or = a use1       
describ$ 9 subsection 7a71 & an int]e/  
7o!r ?an an int]e/ :i* is ext+ui%$ ^u ! 
dec$5t's dea?7 9 ! same prop]ty passes  
or has pass$ 7= less ?an an adequate &  
full consid]ation 9 money or money's    
wor?7 f ! dec$5t to a p]son1 or = a use1
 n describ$ 9 subsection 7a71 no        
d$uction %all be all[$ "u ?is section = 
! int]e/ :i* passes or has pass$ to !   
p]son1 or = ! use1 describ$ 9 subsection
 7a7 unless su* int]e/1 :e!r 9 ! =m ( a 
rema9d] int]e/1 lead int]e/1 or any o!r 
int]e/1 is 9 ! =m ( qualifi$ int]e/ 7)9 
! mean+ ( section #bgjb7;b77 & valu$ "u 
! rules ( section #gebj4  4  7b7 ,con=m+
 am5dm5t ,! table ( sections = "p ,,iv (
 sub*apt] ,a ( *apt] #aa is am5d$ by    
ins]t+ at ! end ! foll[+ new item3      
,sec4 #bjei4 ,beque/s to c]ta9 exempt   
organizations4  4  7c7 ,effective date  
,! am5dm5ts made by ! section %all apply

 to e/ates ( dec$5ts dy+ or beque/s1    
devises1 or transf]s made aft] ,decemb] 
#ca1 #bjah4