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US HR5422

US HR5422
Death Tax Repeal Act


summary

Introduced
03/29/2018
In Committee
03/29/2018
Crossed Over
Passed
Dead
12/31/2018

Introduced Session

115th Congress

Bill Summary

Death Tax Repeal Act This bill amends the Internal Revenue Code to: (1) repeal the estate and generation-skipping transfer taxes, and (2) make conforming amendments related to the gift tax.

AI Summary

This bill, the Death Tax Repeal Act, aims to amend the Internal Revenue Code to repeal the estate and generation-skipping transfer taxes, as well as make related changes to the gift tax. Specifically, it would terminate the application of the estate tax and generation-skipping transfer tax for decedents dying and transfers made on or after the date of the bill's enactment. It also makes adjustments to the computation and lifetime exemption for the gift tax. The bill is intended to eliminate the so-called "death tax" that is levied on the transfer of wealth from one generation to the next.

Committee Categories

Budget and Finance

Sponsors (12)

Last Action

Referred to the House Committee on Ways and Means. (on 03/29/2018)

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