,,ii #aai? ,,congress #a/ ,session ,s4 #aibg ,,9 ,,! ,,s5ate ,,( ,,! ,,unit$ ,,/ates ,june #c1 #bjbe ,mrs4 ,hyde-,smi? introduc$ ! foll[+ bill2 :i* 0 read twice & ref]r$ to ! ,committee on ,f9ance ,a ,,bill ,to am5d ! ,int]nal ,rev5ue ,code ( #aihf to increase ! limitation ) respect to ! aggregate r$uction 9 fair m>ket value ( f>ml& = purposes ( application ( ! e/ate tax4 #a4 ,%ort title ,?is ,act may be cit$ z ! ,help+ ,ensure ,rural ,inh]itance ,transf]s ,are ,g5]ationally ,endur+ ,act or ! ,,h]itage ,act4 #b4 ,increase 9 limitation on aggregate r$uction 9 fair m>ket value ( f>ml& 7a7 ,9 g5]al ,section #bjcb;,a7a77#b7 ( ! ,int]nal ,rev5ue ,code ( #aihf is am5d$ by /rik+ %all n exce$ #gej1jjj & ins]t+3 %all n exce$-- 7,a7 9 ! case ( qualifi$ real prop]ty :i* 0 be+ us$ = a qualifi$ use describ$ 9 subp>agraph 7,a7 ( subsection 7b77#b71 #ae1jjj1jjj1 & 7,b7 9 ! case ( qualifi$ real prop]ty :i* 0 be+ us$ = a qualifi$ use describ$ 9 subp>agraph 7,b7 ( su* subsection1 #gej1jjj4 4 7b7 ,con=m+ am5dm5t ,section #bjcb;,a7a77#c7 ( ! ,int]nal ,rev5ue ,code ( #aihf is am5d$-- 7#a7 9 ! matt] prec$+ subp>agraph 7,a71 by /rik+ ! #gej1jjj am\nt & ins]t+ ea* doll> am\nt1 & 7#b7 9 subp>agraph 7,a71 by /rik+ #gej1jjj & ins]t+ su* doll> am\nt4 7c7 ,effective date ,! am5dm5ts made by ?is section %all apply to ! e/ates ( dec$5ts dy+ aft] ! date ( ! enactm5t ( ?is ,act4