Death Tax Repeal Act of 2023

2/6/2024, 4:23 AM

Death Tax Repeal Act of 2023

This bill repeals the estate and generation-skipping transfer taxes. It also makes conforming amendments related to the gift tax.

Bill 118 s 1108, also known as the Death Tax Repeal Act of 2023, is a piece of legislation introduced in the US Congress with the aim of repealing the estate tax, commonly referred to as the "death tax." The estate tax is a tax imposed on the transfer of the estate of a deceased person.

The bill seeks to eliminate this tax entirely, which has been a contentious issue among lawmakers and the public for many years. Proponents of the bill argue that the estate tax is unfair and burdensome, as it can result in double taxation of assets that have already been taxed during the deceased person's lifetime.

Opponents of the bill, however, argue that the estate tax is necessary to prevent the concentration of wealth among a small number of individuals and to promote a more equitable distribution of wealth in society. If passed, the Death Tax Repeal Act of 2023 would have significant implications for the federal government's revenue stream and could potentially impact the distribution of wealth in the country. The bill is currently being debated in Congress, and its fate remains uncertain.
Congress
118

Number
S - 1108

Introduced on
2023-03-30

# Amendments
0

Sponsors
+5

Cosponsors
+5

Variations and Revisions

3/30/2023

Status of Legislation

Bill Introduced
Introduced to House
House to Vote
Introduced to Senate
Senate to Vote

Purpose and Summary

Death Tax Repeal Act of 2023

This bill repeals the estate and generation-skipping transfer taxes. It also makes conforming amendments related to the gift tax.

Bill 118 s 1108, also known as the Death Tax Repeal Act of 2023, is a piece of legislation introduced in the US Congress with the aim of repealing the estate tax, commonly referred to as the "death tax." The estate tax is a tax imposed on the transfer of the estate of a deceased person.

The bill seeks to eliminate this tax entirely, which has been a contentious issue among lawmakers and the public for many years. Proponents of the bill argue that the estate tax is unfair and burdensome, as it can result in double taxation of assets that have already been taxed during the deceased person's lifetime.

Opponents of the bill, however, argue that the estate tax is necessary to prevent the concentration of wealth among a small number of individuals and to promote a more equitable distribution of wealth in society. If passed, the Death Tax Repeal Act of 2023 would have significant implications for the federal government's revenue stream and could potentially impact the distribution of wealth in the country. The bill is currently being debated in Congress, and its fate remains uncertain.
Alternative Names
Official Title as IntroducedA bill to amend the Internal Revenue Code of 1986 to repeal the estate and generation-skipping transfer taxes, and for other purposes.

Policy Areas
Taxation

Comments

Recent Activity

Latest Summary4/17/2023

Death Tax Repeal Act of 2023

This bill repeals the estate and generation-skipping transfer taxes. It also makes conforming amendments related to the gift tax.


Latest Action1/24/2024
Committee on Small Business and Entrepreneurship. Hearings held.