# 119-hr-601: Estate Tax Rate Reduction Act

119-hr-601, Estate Tax Rate Reduction Act, is a 119th Congress bill sponsored by Rep. Arrington, Jodey C. [R-TX-19] (R-TX); status introduced; PRIA reads it as touching household money (as of 2026-10-15).

- Canonical: https://policyrisk.com/legislation/119-hr-601
- As of: 2026-10-15
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 119-hr-601
- Congress: 119
- Title: Estate Tax Rate Reduction Act
- Status: introduced
- Introduced: 2025-01-22
- Sponsor: Rep. Arrington, Jodey C. [R-TX-19] (R-TX)
- Cosponsors: 4
- Policy area: Taxation
- Touches household money: yes
- Last recorded action: 2026-10-15

## Summary

**Sets a uniform 20% tax rate on estates, gifts, and generation-skipping transfers.** It would replace the graduated rate schedule with a single 20% rate and make conforming changes across the tax code. - Families and heirs: People receiving large inheritances or big gifts would face a single 20% tax on taxable amounts instead of graduated rates. - Estate planners and trusts: The generation-skipping transfer tax would be computed as the 20% rate multiplied by the inclusion ratio, which changes how GST tax applies to trust and skip transfers. - Timing: The 20% rate would apply to estates of decedents dying, generation-skipping transfers, and gifts made after Dec. 31, 2024.

## Cosponsors (4)

- Rep. Smucker, Lloyd [R-PA-11] (R-PA), 2026-10-13T00:00:00.000Z
- Rep. Bishop, Sanford D. [D-GA-2] (D-GA), 2025-01-22T00:00:00.000Z
- Rep. Donalds, Byron [R-FL-19] (R-FL), 2026-06-09T00:00:00.000Z
- Rep. Kim, Young [R-CA-40] (R-CA), 2026-09-02T00:00:00.000Z

## Provisions PRIA read

- Flat 20% tax on estates and gifts: benefit, high. If enacted, this bill would set a single 20% tax rate on estates, gifts, and generation-skipping transfers. For deaths and transfers after December 31, 2024, the tentative tax would be 20% of the taxable amount. It would define the GST rate as 20% times the inclusion ratio for that transfer. This w…

## Related bills

- 119-hr-1: One Big Beautiful Bill Act
- 119-hr-842: Nancy Gardner Sewell Medicare Multi-Cancer Early Detection Screening Coverage Act
- 119-hr-1422: Enhanced Iran Sanctions Act of 2025
- 119-hr-1628: 761st Tank Battalion Congressional Gold Medal Act
- 119-hr-1262: Mikaela Naylon Give Kids a Chance Act
- 119-hr-3514: Improving Seniors’ Timely Access to Care Act of 2025

## Sources
- [119-hr-601 on Congress.gov](https://www.congress.gov/bill/119th-congress/house-bill/601)

## Related
- [119-hr-1: One Big Beautiful Bill Act](https://policyrisk.com/legislation/119-hr-1)
- [119-hr-842: Nancy Gardner Sewell Medicare Multi-Cancer Early Detection Screening Coverage A…](https://policyrisk.com/legislation/119-hr-842)
- [119-hr-1422: Enhanced Iran Sanctions Act of 2025](https://policyrisk.com/legislation/119-hr-1422)
- [119-hr-1628: 761st Tank Battalion Congressional Gold Medal Act](https://policyrisk.com/legislation/119-hr-1628)
- [119-hr-1262: Mikaela Naylon Give Kids a Chance Act](https://policyrisk.com/legislation/119-hr-1262)
- [119-hr-3514: Improving Seniors’ Timely Access to Care Act of 2025](https://policyrisk.com/legislation/119-hr-3514)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-hr-601 (as of 2026-10-15).