# 119-hr-1301: Death Tax Repeal Act

119-hr-1301, Death Tax Repeal Act, is a 119th Congress bill sponsored by Rep. Feenstra, Randy [R-IA-4] (R-IA) with 182 cosponsors; status introduced; PRIA reads it as touching household money (as of 2026-09-21).

- Canonical: https://policyrisk.com/legislation/119-hr-1301
- As of: 2026-09-21
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 119-hr-1301
- Congress: 119
- Title: Death Tax Repeal Act
- Status: introduced
- Introduced: 2025-02-13
- Sponsor: Rep. Feenstra, Randy [R-IA-4] (R-IA)
- Cosponsors: 182
- Policy area: Taxation
- Touches household money: yes
- Last recorded action: 2026-09-21

## Summary

**This bill would repeal the federal estate tax and the generation‑skipping transfer tax.** It would also reshape gift tax rules by keeping tiered rates but creating a $10 million lifetime exemption indexed for inflation. - Heirs of people who die on or after enactment would not owe the federal estate tax. This removes that tax from those estates. - Donors and high‑net‑worth individuals would still face a gift tax, but under a tiered schedule from 18% to 35% and a $10 million lifetime exemption that is indexed for inflation after 2011. - Generation‑skipping transfers made on or after enactment would not be subject to the GST tax. Qualified domestic trusts for surviving spouses of decedents who died before enactment would follow transitional rules, including changed treatment of distributions after a 10‑year period beginning on the enactment date.

## Cosponsors (182)

- Rep. Bishop, Sanford D. [D-GA-2] (D-GA), 2025-02-13T00:00:00.000Z
- Rep. Smith, Jason [R-MO-8] (R-MO), 2025-02-13T00:00:00.000Z
- Rep. Emmer, Tom [R-MN-6] (R-MN), 2025-02-13T00:00:00.000Z
- Rep. Buchanan, Vern [R-FL-16] (R-FL), 2025-02-13T00:00:00.000Z
- Rep. Rouzer, David [R-NC-7] (R-NC), 2025-02-13T00:00:00.000Z
- Rep. Finstad, Brad [R-MN-1] (R-MN), 2025-02-13T00:00:00.000Z
- Rep. Fleischmann, Charles J. "Chuck" [R-TN-3] (R-TN), 2025-02-13T00:00:00.000Z
- Rep. Amodei, Mark E. [R-NV-2] (R-NV), 2025-02-13T00:00:00.000Z
- Rep. Tenney, Claudia [R-NY-24] (R-NY), 2025-02-13T00:00:00.000Z
- Rep. Perry, Scott [R-PA-10] (R-PA), 2025-02-13T00:00:00.000Z
- Rep. Meuser, Daniel [R-PA-9] (R-PA), 2025-02-13T00:00:00.000Z
- Rep. Strong, Dale W. [R-AL-5] (R-AL), 2025-02-13T00:00:00.000Z
- Rep. Zinke, Ryan K. [R-MT-1] (R-MT), 2025-02-13T00:00:00.000Z
- Rep. Fitzgerald, Scott [R-WI-5] (R-WI), 2025-02-13T00:00:00.000Z
- Rep. LaHood, Darin [R-IL-16] (R-IL), 2025-02-13T00:00:00.000Z
- Rep. Moolenaar, John R. [R-MI-2] (R-MI), 2025-02-13T00:00:00.000Z
- Rep. Ellzey, Jake [R-TX-6] (R-TX), 2025-02-13T00:00:00.000Z
- Rep. Joyce, John [R-PA-13] (R-PA), 2025-02-13T00:00:00.000Z
- Rep. Bilirakis, Gus M. [R-FL-12] (R-FL), 2025-02-13T00:00:00.000Z
- Rep. Clyde, Andrew S. [R-GA-9] (R-GA), 2025-02-13T00:00:00.000Z
- Rep. Collins, Mike [R-GA-10] (R-GA), 2025-02-13T00:00:00.000Z
- Rep. Harshbarger, Diana [R-TN-1] (R-TN), 2025-02-13T00:00:00.000Z
- Rep. Weber, Randy K. Sr. [R-TX-14] (R-TX), 2025-02-13T00:00:00.000Z
- Rep. Latta, Robert E. [R-OH-5] (R-OH), 2025-02-13T00:00:00.000Z
- Rep. Bost, Mike [R-IL-12] (R-IL), 2025-02-13T00:00:00.000Z
- Rep. De La Cruz, Monica [R-TX-15] (R-TX), 2025-02-13T00:00:00.000Z
- Rep. Moore, Blake D. [R-UT-1] (R-UT), 2025-02-13T00:00:00.000Z
- Rep. Crenshaw, Dan [R-TX-2] (R-TX), 2025-02-13T00:00:00.000Z
- Rep. Stauber, Pete [R-MN-8] (R-MN), 2025-02-13T00:00:00.000Z
- Rep. Ciscomani, Juan [R-AZ-6] (R-AZ), 2025-02-13T00:00:00.000Z
- Rep. Crane, Elijah [R-AZ-2] (R-AZ), 2025-02-13T00:00:00.000Z
- Rep. Burlison, Eric [R-MO-7] (R-MO), 2025-02-13T00:00:00.000Z
- Rep. Miller, Carol D. [R-WV-1] (R-WV), 2025-02-13T00:00:00.000Z
- Rep. Lawler, Michael [R-NY-17] (R-NY), 2025-02-13T00:00:00.000Z
- Rep. Van Duyne, Beth [R-TX-24] (R-TX), 2025-02-13T00:00:00.000Z
- Rep. Jackson, Ronny [R-TX-13] (R-TX), 2025-02-13T00:00:00.000Z
- Rep. Babin, Brian [R-TX-36] (R-TX), 2025-02-13T00:00:00.000Z
- Rep. Wagner, Ann [R-MO-2] (R-MO), 2025-02-13T00:00:00.000Z
- Rep. Mace, Nancy [R-SC-1] (R-SC), 2025-02-13T00:00:00.000Z
- Rep. Moore, Riley M. [R-WV-2] (R-WV), 2025-02-13T00:00:00.000Z
- Rep. Cammack, Kat [R-FL-3] (R-FL), 2025-02-13T00:00:00.000Z
- Rep. Boebert, Lauren [R-CO-4] (R-CO), 2025-02-13T00:00:00.000Z
- Rep. Fry, Russell [R-SC-7] (R-SC), 2025-02-13T00:00:00.000Z
- Rep. Cloud, Michael [R-TX-27] (R-TX), 2025-02-13T00:00:00.000Z
- Rep. McCormick, Richard [R-GA-7] (R-GA), 2025-02-13T00:00:00.000Z
- Rep. Bacon, Don [R-NE-2] (R-NE), 2025-02-13T00:00:00.000Z
- Rep. Issa, Darrell [R-CA-48] (R-CA), 2025-02-13T00:00:00.000Z
- Rep. Pfluger, August [R-TX-11] (R-TX), 2025-02-13T00:00:00.000Z
- Rep. Roy, Chip [R-TX-21] (R-TX), 2025-02-13T00:00:00.000Z
- Rep. Miller, Max L. [R-OH-7] (R-OH), 2025-02-13T00:00:00.000Z
- Rep. Carter, Earl L. "Buddy" [R-GA-1] (R-GA), 2025-02-13T00:00:00.000Z
- Rep. Smith, Adrian [R-NE-3] (R-NE), 2025-02-13T00:00:00.000Z
- Rep. Schmidt, Derek [R-KS-2] (R-KS), 2025-02-13T00:00:00.000Z
- Rep. Williams, Roger [R-TX-25] (R-TX), 2025-02-13T00:00:00.000Z
- Rep. Cline, Ben [R-VA-6] (R-VA), 2025-02-13T00:00:00.000Z
- Rep. Langworthy, Nicholas A. [R-NY-23] (R-NY), 2025-02-13T00:00:00.000Z
- Rep. Smucker, Lloyd [R-PA-11] (R-PA), 2025-02-13T00:00:00.000Z
- Rep. Ezell, Mike [R-MS-4] (R-MS), 2025-02-13T00:00:00.000Z
- Rep. Rogers, Mike D. [R-AL-3] (R-AL), 2025-02-13T00:00:00.000Z
- Rep. Downing, Troy [R-MT-2] (R-MT), 2025-02-13T00:00:00.000Z
- Rep. Franklin, Scott [R-FL-18] (R-FL), 2025-02-13T00:00:00.000Z
- Rep. Biggs, Andy [R-AZ-5] (R-AZ), 2025-02-13T00:00:00.000Z
- Rep. Rutherford, John H. [R-FL-5] (R-FL), 2025-02-13T00:00:00.000Z
- Rep. Yakym, Rudy [R-IN-2] (R-IN), 2025-02-13T00:00:00.000Z
- Rep. Edwards, Chuck [R-NC-11] (R-NC), 2025-02-13T00:00:00.000Z
- Rep. McDowell, Addison P. [R-NC-6] (R-NC), 2025-02-13T00:00:00.000Z
- Rep. Bice, Stephanie I. [R-OK-5] (R-OK), 2025-02-13T00:00:00.000Z
- Rep. Kelly, Mike [R-PA-16] (R-PA), 2025-02-13T00:00:00.000Z
- Rep. Barrett, Tom [R-MI-7] (R-MI), 2025-02-13T00:00:00.000Z
- Rep. Garbarino, Andrew R. [R-NY-2] (R-NY), 2025-02-13T00:00:00.000Z
- Rep. Baird, James R. [R-IN-4] (R-IN), 2025-02-13T00:00:00.000Z
- Rep. Van Orden, Derrick [R-WI-3] (R-WI), 2025-02-13T00:00:00.000Z
- Rep. Kustoff, David [R-TN-8] (R-TN), 2025-02-13T00:00:00.000Z
- Rep. Thompson, Glenn [R-PA-15] (R-PA), 2025-02-13T00:00:00.000Z
- Rep. Newhouse, Dan [R-WA-4] (R-WA), 2025-02-13T00:00:00.000Z
- Rep. Self, Keith [R-TX-3] (R-TX), 2025-02-13T00:00:00.000Z
- Rep. Graves, Sam [R-MO-6] (R-MO), 2025-02-13T00:00:00.000Z
- Rep. Gill, Brandon [R-TX-26] (R-TX), 2025-02-13T00:00:00.000Z
- Rep. Nunn, Zachary [R-IA-3] (R-IA), 2025-02-13T00:00:00.000Z
- Rep. Valadao, David G. [R-CA-22] (R-CA), 2025-02-13T00:00:00.000Z
- Rep. Letlow, Julia [R-LA-5] (R-LA), 2025-02-13T00:00:00.000Z
- Rep. Calvert, Ken [R-CA-41] (R-CA), 2025-02-13T00:00:00.000Z
- Rep. Hern, Kevin [R-OK-1] (R-OK), 2025-02-13T00:00:00.000Z
- Rep. Fallon, Pat [R-TX-4] (R-TX), 2025-02-13T00:00:00.000Z
- Rep. Fulcher, Russ [R-ID-1] (R-ID), 2025-02-13T00:00:00.000Z
- Rep. Foxx, Virginia [R-NC-5] (R-NC), 2025-02-13T00:00:00.000Z
- Rep. Palmer, Gary J. [R-AL-6] (R-AL), 2025-02-13T00:00:00.000Z
- Rep. Green, Mark E. [R-TN-7] (R-TN), 2025-02-13T00:00:00.000Z
- Rep. Tiffany, Thomas P. [R-WI-7] (R-WI), 2025-02-13T00:00:00.000Z
- Rep. Ogles, Andrew [R-TN-5] (R-TN), 2025-02-13T00:00:00.000Z
- Rep. Moran, Nathaniel [R-TX-1] (R-TX), 2025-02-13T00:00:00.000Z
- Rep. McCaul, Michael T. [R-TX-10] (R-TX), 2025-02-13T00:00:00.000Z
- Rep. Alford, Mark [R-MO-4] (R-MO), 2025-02-13T00:00:00.000Z
- Rep. Guthrie, Brett [R-KY-2] (R-KY), 2025-02-13T00:00:00.000Z
- Rep. Guest, Michael [R-MS-3] (R-MS), 2025-02-13T00:00:00.000Z
- Rep. Higgins, Clay [R-LA-3] (R-LA), 2025-02-13T00:00:00.000Z
- Rep. Evans, Gabe [R-CO-8] (R-CO), 2025-02-13T00:00:00.000Z
- Rep. Miller-Meeks, Mariannette [R-IA-1] (R-IA), 2025-02-13T00:00:00.000Z
- Rep. Hinson, Ashley [R-IA-2] (R-IA), 2025-02-13T00:00:00.000Z
- Rep. Griffith, H. Morgan [R-VA-9] (R-VA), 2025-02-13T00:00:00.000Z
- Rep. Womack, Steve [R-AR-3] (R-AR), 2025-02-13T00:00:00.000Z
- Rep. Kelly, Trent [R-MS-1] (R-MS), 2025-02-13T00:00:00.000Z
- Rep. Moore, Tim [R-NC-14] (R-NC), 2025-02-13T00:00:00.000Z
- Rep. McClintock, Tom [R-CA-5] (R-CA), 2025-02-13T00:00:00.000Z
- Rep. Harris, Mark [R-NC-8] (R-NC), 2025-02-13T00:00:00.000Z
- Rep. Balderson, Troy [R-OH-12] (R-OH), 2025-02-13T00:00:00.000Z
- Rep. Houchin, Erin [R-IN-9] (R-IN), 2025-02-13T00:00:00.000Z
- Rep. Mann, Tracey [R-KS-1] (R-KS), 2025-02-13T00:00:00.000Z
- Rep. Rulli, Michael A. [R-OH-6] (R-OH), 2025-02-13T00:00:00.000Z
- Rep. Wied, Tony [R-WI-8] (R-WI), 2025-02-13T00:00:00.000Z
- Rep. Fong, Vince [R-CA-20] (R-CA), 2025-02-13T00:00:00.000Z
- Rep. Simpson, Michael K. [R-ID-2] (R-ID), 2025-02-13T00:00:00.000Z
- Rep. Steube, W. Gregory [R-FL-17] (R-FL), 2025-02-13T00:00:00.000Z
- Rep. Sessions, Pete [R-TX-17] (R-TX), 2025-02-13T00:00:00.000Z
- Rep. Bean, Aaron [R-FL-4] (R-FL), 2025-02-13T00:00:00.000Z
- Rep. Murphy, Gregory F. [R-NC-3] (R-NC), 2025-02-13T00:00:00.000Z
- Rep. Taylor, David J. [R-OH-2] (R-OH), 2025-02-13T00:00:00.000Z
- Rep. Crank, Jeff [R-CO-5] (R-CO), 2025-02-13T00:00:00.000Z
- Rep. Biggs, Sheri [R-SC-3] (R-SC), 2025-02-13T00:00:00.000Z
- Rep. Maloy, Celeste [R-UT-2] (R-UT), 2025-02-13T00:00:00.000Z
- Rep. Bresnahan, Robert P. [R-PA-8] (R-PA), 2025-02-13T00:00:00.000Z
- Rep. Comer, James [R-KY-1] (R-KY), 2025-02-13T00:00:00.000Z
- Rep. Fischbach, Michelle [R-MN-7] (R-MN), 2025-02-13T00:00:00.000Z
- Rep. Davidson, Warren [R-OH-8] (R-OH), 2025-02-13T00:00:00.000Z
- Rep. Van Drew, Jefferson [R-NJ-2] (R-NJ), 2025-02-13T00:00:00.000Z
- Rep. Turner, Michael R. [R-OH-10] (R-OH), 2025-02-13T00:00:00.000Z
- Rep. Carey, Mike [R-OH-15] (R-OH), 2025-02-13T00:00:00.000Z
- Rep. Hurd, Jeff [R-CO-3] (R-CO), 2025-02-13T00:00:00.000Z
- Rep. Mills, Cory [R-FL-7] (R-FL), 2025-02-13T00:00:00.000Z
- Rep. Rose, John W. [R-TN-6] (R-TN), 2025-02-13T00:00:00.000Z
- Rep. Wilson, Joe [R-SC-2] (R-SC), 2025-02-13T00:00:00.000Z
- Rep. Norman, Ralph [R-SC-5] (R-SC), 2025-02-13T00:00:00.000Z
- Rep. Westerman, Bruce [R-AR-4] (R-AR), 2025-02-13T00:00:00.000Z
- Rep. Gooden, Lance [R-TX-5] (R-TX), 2025-02-13T00:00:00.000Z
- Rep. Stutzman, Marlin A. [R-IN-3] (R-IN), 2025-02-13T00:00:00.000Z
- Rep. Scott, Austin [R-GA-8] (R-GA), 2025-02-13T00:00:00.000Z
- Rep. Kiley, Kevin [I-CA-3] (I-CA), 2025-02-13T00:00:00.000Z
- Rep. Haridopolos, Mike [R-FL-8] (R-FL), 2025-02-13T00:00:00.000Z
- Rep. Davis, Donald G. [D-NC-1] (D-NC), 2025-02-13T00:00:00.000Z
- Rep. Greene, Marjorie Taylor [R-GA-14] (R-GA), 2025-02-13T00:00:00.000Z
- Rep. Miller, Mary E. [R-IL-15] (R-IL), 2025-02-13T00:00:00.000Z
- Rep. Moore, Barry [R-AL-1] (R-AL), 2025-02-13T00:00:00.000Z
- Rep. Allen, Rick W. [R-GA-12] (R-GA), 2025-02-13T00:00:00.000Z
- Rep. Bergman, Jack [R-MI-1] (R-MI), 2025-02-13T00:00:00.000Z
- Rep. DesJarlais, Scott [R-TN-4] (R-TN), 2025-02-13T00:00:00.000Z
- Rep. Flood, Mike [R-NE-1] (R-NE), 2025-02-13T00:00:00.000Z
- Rep. Harris, Andy [R-MD-1] (R-MD), 2025-02-13T00:00:00.000Z
- Rep. Barr, Andy [R-KY-6] (R-KY), 2025-02-13T00:00:00.000Z
- Rep. Jordan, Jim [R-OH-4] (R-OH), 2025-02-13T00:00:00.000Z
- Rep. Messmer, Mark B. [R-IN-8] (R-IN), 2025-02-13T00:00:00.000Z
- Rep. Diaz-Balart, Mario [R-FL-26] (R-FL), 2025-02-13T00:00:00.000Z
- Rep. Gosar, Paul A. [R-AZ-9] (R-AZ), 2025-02-13T00:00:00.000Z
- Rep. Walberg, Tim [R-MI-5] (R-MI), 2025-02-13T00:00:00.000Z
- Rep. Hill, J. French [R-AR-2] (R-AR), 2025-02-13T00:00:00.000Z
- Rep. McGuire, John J. [R-VA-5] (R-VA), 2025-02-13T00:00:00.000Z
- Rep. Arrington, Jodey C. [R-TX-19] (R-TX), 2025-02-13T00:00:00.000Z
- Rep. Gonzales, Tony [R-TX-23] (R-TX), 2025-02-13T00:00:00.000Z
- Rep. Aderholt, Robert B. [R-AL-4] (R-AL), 2025-02-13T00:00:00.000Z
- Rep. Nehls, Troy E. [R-TX-22] (R-TX), 2025-02-13T00:00:00.000Z
- Rep. Fedorchak, Julie [R-ND-At Large] (R-ND), 2025-02-13T00:00:00.000Z
- Rep. Begich, Nicholas J. [R-AK-At Large] (R-AK), 2025-02-13T00:00:00.000Z
- Rep. Burchett, Tim [R-TN-2] (R-TN), 2025-02-13T00:00:00.000Z
- Rep. Donalds, Byron [R-FL-19] (R-FL), 2025-02-13T00:00:00.000Z
- Rep. Baumgartner, Michael [R-WA-5] (R-WA), 2025-02-13T00:00:00.000Z
- Rep. Malliotakis, Nicole [R-NY-11] (R-NY), 2025-02-13T00:00:00.000Z
- Rep. Crawford, Eric A. "Rick" [R-AR-1] (R-AR), 2025-02-13T00:00:00.000Z
- Rep. Luttrell, Morgan [R-TX-8] (R-TX), 2025-02-13T00:00:00.000Z
- Rep. Dunn, Neal P. [R-FL-2] (R-FL), 2025-02-13T00:00:00.000Z
- Rep. Massie, Thomas [R-KY-4] (R-KY), 2025-02-13T00:00:00.000Z
- Rep. Mast, Brian J. [R-FL-21] (R-FL), 2025-02-13T00:00:00.000Z
- Rep. Rogers, Harold [R-KY-5] (R-KY), 2025-02-13T00:00:00.000Z
- Rep. Carter, John R. [R-TX-31] (R-TX), 2025-02-13T00:00:00.000Z
- Rep. Hudson, Richard [R-NC-9] (R-NC), 2025-02-13T00:00:00.000Z
- Rep. Goldman, Daniel S. [D-NY-10] (D-NY), 2025-02-13T00:00:00.000Z
- Rep. Joyce, David P. [R-OH-14] (R-OH), 2025-02-13T00:00:00.000Z
- Rep. Goldman, Craig A. [R-TX-12] (R-TX), 2025-02-21T00:00:00.000Z
- Rep. Reschenthaler, Guy [R-PA-14] (R-PA), 2025-02-21T00:00:00.000Z
- Rep. Shreve, Jefferson [R-IN-6] (R-IN), 2025-03-24T00:00:00.000Z
- Rep. Stefanik, Elise M. [R-NY-21] (R-NY), 2025-04-07T00:00:00.000Z
- Rep. Knott, Brad [R-NC-13] (R-NC), 2025-04-17T00:00:00.000Z
- Rep. Webster, Daniel [R-FL-11] (R-FL), 2025-04-30T00:00:00.000Z
- Rep. Onder, Robert F. [R-MO-3] (R-MO), 2025-05-15T00:00:00.000Z

## Provisions PRIA read

- End estate and GST taxes: benefit, high. If enacted, estates of people who die on or after the enactment date would not owe the federal estate tax. Generation-skipping transfers on or after that date would not owe the GST tax. For certain qualified domestic trusts tied to a spouse of someone who died before enactment, one charge would end…
- New gift tax rules and $10M shield: mixed, high. The bill would change how yearly gift tax is figured and set a new rate schedule from 18% up to 35%. It would also create a $10,000,000 lifetime gift exclusion, indexed for inflation and rounded to the nearest $10,000. These rules would apply to gifts made on or after enactment. Big gifts could fac…
- Special gift tax timing and rate link: mixed, low. In the year the law is enacted, some rules would split that calendar year into two parts: before and after enactment. Another rule would treat that year as one prior period. The bill would also link a tax on certain gifts and bequests from some former citizens to the new gift‑tax rate schedule. The…

## Related bills

- 119-hres-719: Honoring the life and legacy of Charles Charlie James Kirk.
- 119-hr-425: Repealing Big Brother Overreach Act
- 119-hr-703: Main Street Tax Certainty Act
- 119-hr-38: Constitutional Concealed Carry Reciprocity Act of 2025
- 119-hr-452: Miracle on Ice Congressional Gold Medal Act
- 119-hr-1628: 761st Tank Battalion Congressional Gold Medal Act

## Sources
- [119-hr-1301 on Congress.gov](https://www.congress.gov/bill/119th-congress/house-bill/1301)

## Related
- [119-hres-719: Honoring the life and legacy of Charles Charlie James Kirk.](https://policyrisk.com/legislation/119-hres-719)
- [119-hr-425: Repealing Big Brother Overreach Act](https://policyrisk.com/legislation/119-hr-425)
- [119-hr-703: Main Street Tax Certainty Act](https://policyrisk.com/legislation/119-hr-703)
- [119-hr-38: Constitutional Concealed Carry Reciprocity Act of 2025](https://policyrisk.com/legislation/119-hr-38)
- [119-hr-452: Miracle on Ice Congressional Gold Medal Act](https://policyrisk.com/legislation/119-hr-452)
- [119-hr-1628: 761st Tank Battalion Congressional Gold Medal Act](https://policyrisk.com/legislation/119-hr-1628)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-hr-1301 (as of 2026-09-21).