UF00083704_00012.pdf

UF00083704_00012.txt

UF00083704_00012_pdf.txt

Honorable Hilbur Nille, Chair-en
Committee on "eye and Menu.

U.8. Houae of Repreeentetives

1136 Longvorth House Office Building
weahington, D.C.

Deer Chair-an Mille:

When your Con-uttee'e heeriage on tax reorn get to the
aubject of Federal death tax, the Advieory Ce-ieeion on Inter-
governmental Relatiooe would like the opportunity to teetify on
ite propoeel for greater coordination of State and Pederel inher-
itance. estate. and gift texea.

Briefly, the Co-eieaion propoeea that Congreea restructure
and liberalize the Federal credit for State deeth tax peyoenta in
return for State enactment o! (e) an eetate tee in Stetee now uaing
en inheritance tee in order to eeee taxpeyer couplience end tax ed-
miniatration burdenu and (b) rrvieed eetete tax ratee to pick up the
inrreaeee in the Pederel credits so that their effect ie to reiae
State revenue rather than to reduce State texae.

three ne-bere of the Houee of Repreeentetivee who aleo eerve
on the Couniaeion-oCongreae-en touetein, Congreeeuo-an buyer, and
Congreeenan Ull-en--eponeorod identicel hille in the 90th Congreae
to implement thie Co-iuion rmdation. A copy of the bill
introduced by Congreaa-an all-sen. a neither of your Co-ittee. ia
atteched. along with the underlying reeeerch report.

Sincerely youra.

tarrie Bryant
Cheirmen

Encloeuroe

WSTYtzt




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.ilbur n'i i l e, :.airmar on avel cans 01 r' pi-ges-r' ( -t ivr ral-th !011!ie ( |---. ,'li iding --;r.n E 1 [s : -yo'.r ''oted Lre 8 iteNrin-;B Dri tBK TefOrr iet CO t-.te -deral 10,12. L1xe, the "visory Comeridsrior ott T ter. .1 e lations wm]." like -e orportunit y to tes--ify w: or trearar toer'dinellen of '.sts eitd Fr.dmi e .erE-It.6 rETIA '.11 t 21 :'es 1y LN ~~orrli esioT-. isrowser e iirsi. t-orig.re-ss ret t'-i c : 1 ( 76 ''P r dra a--11 e )"r dit for :l te (lari r ': 1:d); 9:11.rr.ap: at' o '.C L-rient of (Al :!rt entaitti trix in -ate-r: 11010 11-: 21.+ --.:s to order to ease taxprie:r compli..rica: m' t x On blir.-df'11 --trid r~b) 7. Viged est:-t( tiig raieR to 71 -k 117 ral credia no ther o ir erfr-et is to r J a -LtC' r er, t|.,13 ep redtj. g Crg.te taggi, C'-rv .'her gjf : ".: '-egge g[ t 7,-r'f;entatives 'l 0 .'190 E.e--|-n--i-Ori -rn,---!--1m 70mt..fr., (-mpr ri.H09'DWllT-: ---':."::7, 3D--ari----imr-r.r::-..! identity ;tl !,i jls fri gle 9:1;...ar r. : e -L M Comre ssiel recopreen.iation, a copy of t e !.ill nyr< s si.ar Tril: a, a ar;:hcr of wour ----mr.;i e tre .fr. '-en -:-'it-i ti e imderlyi r: ran j reh repoT t ere ly yours Farris ..: v:int