A bill to amend the Internal Revenue Code of 1954 to repeal the estate and gift taxes and the tax on generation-skipping transfers.

Amends the Internal Revenue Code to repeal the estate tax, the gift tax, and the tax on generation-skipping transfers.

Amends title II (Old Age, Survivors and Disability Insurance) of the Social Security Act to prohibit the payment of title II benefits to individuals who have been deported pursuant to the Immigration and Nationality Act because of activities conducted under the direction of association with the Nazi government of Germany or its allies.