Death Tax Repeal Act of 2025

3/14/2025, 3:38 AM
Read twice and referred to the Committee on Finance. (text: CR S977-978)
Bill 119 s 587, also known as the Estate Tax Repeal Act, is a proposed piece of legislation that aims to make changes to the Internal Revenue Code of 1986. Specifically, the bill seeks to repeal both the estate tax and the generation-skipping transfer tax.

The estate tax, also known as the "death tax," is a tax imposed on the transfer of the estate of a deceased person. This tax is levied on the estate before it is passed on to the heirs. The generation-skipping transfer tax is a tax on transfers of property that skip a generation, such as gifts or bequests to grandchildren.

If passed, this bill would eliminate both of these taxes, which are often criticized for being burdensome and unfair. Proponents of the bill argue that these taxes discourage entrepreneurship and investment, and that they unfairly penalize individuals who have worked hard to build wealth and provide for their families. Opponents of the bill, however, argue that repealing these taxes would primarily benefit the wealthiest Americans, who are the ones most likely to be subject to these taxes. They also argue that these taxes play an important role in promoting economic equality and preventing the concentration of wealth in the hands of a few. Overall, the Estate Tax Repeal Act is a controversial piece of legislation that has sparked debate among lawmakers and the public. Supporters believe it will stimulate economic growth and protect individual wealth, while opponents argue that it will exacerbate income inequality and benefit the wealthy at the expense of the middle and lower classes.
Congress
119

Number
S - 587

Introduced on
2025-02-13

# Amendments
0

Sponsors
+5

Cosponsors
+5

Variations and Revisions

2/13/2025

Status of Legislation

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

Purpose and Summary

Read twice and referred to the Committee on Finance. (text: CR S977-978)
Bill 119 s 587, also known as the Estate Tax Repeal Act, is a proposed piece of legislation that aims to make changes to the Internal Revenue Code of 1986. Specifically, the bill seeks to repeal both the estate tax and the generation-skipping transfer tax.

The estate tax, also known as the "death tax," is a tax imposed on the transfer of the estate of a deceased person. This tax is levied on the estate before it is passed on to the heirs. The generation-skipping transfer tax is a tax on transfers of property that skip a generation, such as gifts or bequests to grandchildren.

If passed, this bill would eliminate both of these taxes, which are often criticized for being burdensome and unfair. Proponents of the bill argue that these taxes discourage entrepreneurship and investment, and that they unfairly penalize individuals who have worked hard to build wealth and provide for their families. Opponents of the bill, however, argue that repealing these taxes would primarily benefit the wealthiest Americans, who are the ones most likely to be subject to these taxes. They also argue that these taxes play an important role in promoting economic equality and preventing the concentration of wealth in the hands of a few. Overall, the Estate Tax Repeal Act is a controversial piece of legislation that has sparked debate among lawmakers and the public. Supporters believe it will stimulate economic growth and protect individual wealth, while opponents argue that it will exacerbate income inequality and benefit the wealthy at the expense of the middle and lower classes.
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.

Comments

Recent Activity

Latest Action2/13/2025
Read twice and referred to the Committee on Finance. (text: CR S977-978)