SB1108: Death Tax Repeal Act of 2023
- 1Introduced (current step)
- 2Passed One Chamber
- 3Passed Both Chambers
- 4Became Law
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Bill information
Summary
A bill to amend the Internal Revenue Code of 1986 to repeal the estate and generation-skipping transfer taxes, and for other purposes.
Plain-language summary
This bill would eliminate the federal estate tax and generation-skipping transfer tax under current tax law. The estate tax applies to very large inheritances passed to heirs when someone dies. The generation-skipping transfer tax prevents wealthy families from avoiding taxes by passing money to grandchildren instead of children. The bill was introduced in the Senate and has not yet moved to or been voted on.
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SB1108: Death Tax Repeal Act of 2023
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Sponsors
John Thune
Primary SponsorCo-sponsors (41)
John Barrasso
Marsha Blackburn
John Boozman
Mike Braun
Katie Boyd Britt