A bill to amend the Internal Revenue Code of 1986 to repeal the estate and generation-skipping transfer taxes, and for other purposes.
Death Tax Repeal Act of 2015
Amends the Internal Revenue Code to: (1) repeal the estate and generation-skipping transfer taxes, and (2) make permanent the maximum 35% gift tax rate and the lifetime gift tax exemption. Provides for an inflation adjustment to such exemption amount.
Referred to the Subcommittee on the Constitution and Civil Justice.
Read twice and referred to the Committee on Finance.
Received in the Senate.
Introduced in Senate
Read twice and referred to the Committee on Finance.
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