# 114-hr-3508: American Solution for Simplifying the Estate Tax Act of 2015

114-hr-3508, American Solution for Simplifying the Estate Tax Act of 2015, is a 114th Congress bill sponsored by Rep. Harris, Andy [R-MD-1] (R-MD); status Referred to the House Committee on Ways and Means. (as of 2025-11-18).

- Canonical: https://policyrisk.com/legislation/114-hr-3508
- As of: 2025-11-18
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 114-hr-3508
- Congress: 114
- Title: American Solution for Simplifying the Estate Tax Act of 2015
- Status: Referred to the House Committee on Ways and Means.
- Introduced: 2015-09-15
- Sponsor: Rep. Harris, Andy [R-MD-1] (R-MD)
- Cosponsors: 2
- Policy area: Taxation
- Touches household money: no
- Last recorded action: 2025-11-18

## Summary

American Solution for Simplifying the Estate Tax Act of 2015 This bill amends the Internal Revenue Code to: (1) allow taxpayers an election to make annual payments of 1% of their modified adjusted gross income for a minimum seven-year period in lieu of existing estate and generation-skipping transfer taxes, (2) allow a step-up in basis for estate property of a taxpayer making an election under this Act, and (3) set forth requirements for the filing of an estate tax return by taxpayers who have made an election under this Act.

## Cosponsors (2)

- Rep. Mooney, Alexander X. [R-WV-2] (R-WV), 2015-09-15T00:00:00.000Z
- Rep. Beyer, Donald S. [D-VA-8] (D-VA), 2015-09-15T00:00:00.000Z

## Related bills

- 114-hr-4352: Faster Care for Veterans Act of 2016
- 114-hr-2903: Craft Beverage Modernization and Tax Reform Act of 2015
- 114-hr-2722: Breast Cancer Awareness Commemorative Coin Act
- 114-hr-921: Sports Medicine Licensure Clarity Act of 2016
- 114-hr-893: Boys Town Centennial Commemorative Coin Act
- 114-hr-699: Email Privacy Act

## Sources
- [114-hr-3508 on Congress.gov](https://www.congress.gov/bill/114th-congress/house-bill/3508)

## Related
- [114-hr-4352: Faster Care for Veterans Act of 2016](https://policyrisk.com/legislation/114-hr-4352)
- [114-hr-2903: Craft Beverage Modernization and Tax Reform Act of 2015](https://policyrisk.com/legislation/114-hr-2903)
- [114-hr-2722: Breast Cancer Awareness Commemorative Coin Act](https://policyrisk.com/legislation/114-hr-2722)
- [114-hr-921: Sports Medicine Licensure Clarity Act of 2016](https://policyrisk.com/legislation/114-hr-921)
- [114-hr-893: Boys Town Centennial Commemorative Coin Act](https://policyrisk.com/legislation/114-hr-893)
- [114-hr-699: Email Privacy Act](https://policyrisk.com/legislation/114-hr-699)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/114-hr-3508 (as of 2025-11-18).