A bill to amend the Internal Revenue Code of 1954 to prevent the imposition of an additional estate tax if special use valuation property is used for the qualified use by the members of the family of certain qualified heirs.

Amends the Internal Revenue Code to treat use of a family farm or business by a family member of an heir to such property as a qualified use for purposes of the special use valuation provisions of the estate tax if such use occurred while the heir qualified under the special use valuation provisions or had attained age 65.