FINAL BILL REPORT

SB 6391

                              C 224 L 90

BYSenators Nelson, Talmadge and Newhouse

Correcting internal revenue code references in the estate and transfer tax statutes.

Senate Committee on Law & Justice

House Committe on Judiciary

SYNOPSIS AS ENACTED

BACKGROUND:

Washington's estate tax and probate statutes contain a number of references to the Internal Revenue Code of 1986, "as it is amended from time to time."  Attempts to adopt future federal regulations are unconstitutional delegations of legislative power.

SUMMARY:

References to the Internal Revenue Code of 1986 are to the regulations in effect on the effective date of this act, rather than to the code as amended from time to time.

VOTES ON FINAL PASSAGE:

     Senate   44    0

     House 97  0

EFFECTIVE:June 7, 1990