PRIA Logo™
HR1301119th CongressWALLET

Death Tax Repeal Act

Sponsored By: Representative Feenstra

Introduced

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.

Show full summary
  • 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.

Your PRIA Score

Score Hidden

Personalized for You

How does this bill affect your finances?

Sign up for a PRIA Policy Scan to see your personalized alignment score for this bill and every other piece of legislation we track. We analyze your financial profile against policy provisions to show you exactly what matters to your wallet.

Free to start

Bill Overview

Analyzed Economic Effects

3 provisions identified: 1 benefits, 0 costs, 2 mixed.

End estate and GST taxes

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 right away and another would end after 10 years.

New gift tax rules and $10M shield

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 face lower or higher tax depending on size and prior gifts.

Special gift tax timing and rate link

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. These are technical timing and cross‑reference changes.

Sponsors & CoSponsors

Sponsor

Feenstra

IA • R

Cosponsors

  • Bishop

    GA • D

    Sponsored 2/13/2025

  • Smith (MO)

    MO • R

    Sponsored 2/13/2025

  • Emmer

    MN • R

    Sponsored 2/13/2025

  • Buchanan

    FL • R

    Sponsored 2/13/2025

  • Rep. Rouzer, David [R-NC-7]

    NC • R

    Sponsored 2/13/2025

  • Rep. Finstad, Brad [R-MN-1]

    MN • R

    Sponsored 2/13/2025

  • Rep. Fleischmann, Charles J. "Chuck" [R-TN-3]

    TN • R

    Sponsored 2/13/2025

  • Amodei (NV)

    NV • R

    Sponsored 2/13/2025

  • Rep. Tenney, Claudia [R-NY-24]

    NY • R

    Sponsored 2/13/2025

  • Rep. Perry, Scott [R-PA-10]

    PA • R

    Sponsored 2/13/2025

  • Rep. Meuser, Daniel [R-PA-9]

    PA • R

    Sponsored 2/13/2025

  • Rep. Strong, Dale W. [R-AL-5]

    AL • R

    Sponsored 2/13/2025

  • Rep. Zinke, Ryan K. [R-MT-1]

    MT • R

    Sponsored 2/13/2025

  • Fitzgerald

    WI • R

    Sponsored 2/13/2025

  • LaHood

    IL • R

    Sponsored 2/13/2025

  • Rep. Moolenaar, John R. [R-MI-2]

    MI • R

    Sponsored 2/13/2025

  • Ellzey

    TX • R

    Sponsored 2/13/2025

  • Joyce (PA)

    PA • R

    Sponsored 2/13/2025

  • Bilirakis

    FL • R

    Sponsored 2/13/2025

  • Rep. Clyde, Andrew S. [R-GA-9]

    GA • R

    Sponsored 2/13/2025

  • Rep. Collins, Mike [R-GA-10]

    GA • R

    Sponsored 2/13/2025

  • Rep. Harshbarger, Diana [R-TN-1]

    TN • R

    Sponsored 2/13/2025

  • Rep. Weber, Randy K. Sr. [R-TX-14]

    TX • R

    Sponsored 2/13/2025

  • Latta

    OH • R

    Sponsored 2/13/2025

  • Bost

    IL • R

    Sponsored 2/13/2025

  • Rep. De La Cruz, Monica [R-TX-15]

    TX • R

    Sponsored 2/13/2025

  • Rep. Moore, Blake D. [R-UT-1]

    UT • R

    Sponsored 2/13/2025

  • Crenshaw

    TX • R

    Sponsored 2/13/2025

  • Stauber

    MN • R

    Sponsored 2/13/2025

  • Ciscomani

    AZ • R

    Sponsored 2/13/2025

  • Crane

    AZ • R

    Sponsored 2/13/2025

  • Rep. Burlison, Eric [R-MO-7]

    MO • R

    Sponsored 2/13/2025

  • Rep. Miller, Carol D. [R-WV-1]

    WV • R

    Sponsored 2/13/2025

  • Rep. Lawler, Michael [R-NY-17]

    NY • R

    Sponsored 2/13/2025

  • Van Duyne

    TX • R

    Sponsored 2/13/2025

  • Rep. Jackson, Ronny [R-TX-13]

    TX • R

    Sponsored 2/13/2025

  • Babin

    TX • R

    Sponsored 2/13/2025

  • Rep. Wagner, Ann [R-MO-2]

    MO • R

    Sponsored 2/13/2025

  • Rep. Mace, Nancy [R-SC-1]

    SC • R

    Sponsored 2/13/2025

  • Moore (WV)

    WV • R

    Sponsored 2/13/2025

  • Rep. Cammack, Kat [R-FL-3]

    FL • R

    Sponsored 2/13/2025

  • Rep. Boebert, Lauren [R-CO-4]

    CO • R

    Sponsored 2/13/2025

  • Rep. Fry, Russell [R-SC-7]

    SC • R

    Sponsored 2/13/2025

  • Rep. Cloud, Michael [R-TX-27]

    TX • R

    Sponsored 2/13/2025

  • Rep. McCormick, Richard [R-GA-7]

    GA • R

    Sponsored 2/13/2025

  • Rep. Bacon, Don [R-NE-2]

    NE • R

    Sponsored 2/13/2025

  • Rep. Issa, Darrell [R-CA-48]

    CA • R

    Sponsored 2/13/2025

  • Pfluger

    TX • R

    Sponsored 2/13/2025

  • Rep. Roy, Chip [R-TX-21]

    TX • R

    Sponsored 2/13/2025

  • Rep. Miller, Max L. [R-OH-7]

    OH • R

    Sponsored 2/13/2025

  • Rep. Carter, Earl L. "Buddy" [R-GA-1]

    GA • R

    Sponsored 2/13/2025

  • Rep. Smith, Adrian [R-NE-3]

    NE • R

    Sponsored 2/13/2025

  • Schmidt

    KS • R

    Sponsored 2/13/2025

  • Rep. Williams, Roger [R-TX-25]

    TX • R

    Sponsored 2/13/2025

  • Rep. Cline, Ben [R-VA-6]

    VA • R

    Sponsored 2/13/2025

  • Langworthy

    NY • R

    Sponsored 2/13/2025

  • Rep. Smucker, Lloyd [R-PA-11]

    PA • R

    Sponsored 2/13/2025

  • Rep. Ezell, Mike [R-MS-4]

    MS • R

    Sponsored 2/13/2025

  • Rep. Rogers, Mike D. [R-AL-3]

    AL • R

    Sponsored 2/13/2025

  • Rep. Downing, Troy [R-MT-2]

    MT • R

    Sponsored 2/13/2025

  • Franklin, Scott

    FL • R

    Sponsored 2/13/2025

  • Rep. Biggs, Andy [R-AZ-5]

    AZ • R

    Sponsored 2/13/2025

  • Rutherford

    FL • R

    Sponsored 2/13/2025

  • Rep. Yakym, Rudy [R-IN-2]

    IN • R

    Sponsored 2/13/2025

  • Edwards

    NC • R

    Sponsored 2/13/2025

  • McDowell

    NC • R

    Sponsored 2/13/2025

  • Rep. Bice, Stephanie I. [R-OK-5]

    OK • R

    Sponsored 2/13/2025

  • Kelly (PA)

    PA • R

    Sponsored 2/13/2025

  • Rep. Barrett, Tom [R-MI-7]

    MI • R

    Sponsored 2/13/2025

  • Rep. Garbarino, Andrew R. [R-NY-2]

    NY • R

    Sponsored 2/13/2025

  • Rep. Baird, James R. [R-IN-4]

    IN • R

    Sponsored 2/13/2025

  • Rep. Van Orden, Derrick [R-WI-3]

    WI • R

    Sponsored 2/13/2025

  • Kustoff

    TN • R

    Sponsored 2/13/2025

  • Rep. Thompson, Glenn [R-PA-15]

    PA • R

    Sponsored 2/13/2025

  • Rep. Newhouse, Dan [R-WA-4]

    WA • R

    Sponsored 2/13/2025

  • Rep. Self, Keith [R-TX-3]

    TX • R

    Sponsored 2/13/2025

  • Rep. Graves, Sam [R-MO-6]

    MO • R

    Sponsored 2/13/2025

  • Rep. Gill, Brandon [R-TX-26]

    TX • R

    Sponsored 2/13/2025

  • Rep. Nunn, Zachary [R-IA-3]

    IA • R

    Sponsored 2/13/2025

  • Rep. Valadao, David G. [R-CA-22]

    CA • R

    Sponsored 2/13/2025

  • Rep. Letlow, Julia [R-LA-5]

    LA • R

    Sponsored 2/13/2025

  • Rep. Calvert, Ken [R-CA-41]

    CA • R

    Sponsored 2/13/2025

  • Hern (OK)

    OK • R

    Sponsored 2/13/2025

  • Rep. Fallon, Pat [R-TX-4]

    TX • R

    Sponsored 2/13/2025

  • Fulcher

    ID • R

    Sponsored 2/13/2025

  • Rep. Foxx, Virginia [R-NC-5]

    NC • R

    Sponsored 2/13/2025

  • Rep. Palmer, Gary J. [R-AL-6]

    AL • R

    Sponsored 2/13/2025

  • Green (TN)

    TN • R

    Sponsored 2/13/2025

  • Tiffany

    WI • R

    Sponsored 2/13/2025

  • Rep. Ogles, Andrew [R-TN-5]

    TN • R

    Sponsored 2/13/2025

  • Rep. Moran, Nathaniel [R-TX-1]

    TX • R

    Sponsored 2/13/2025

  • Rep. McCaul, Michael T. [R-TX-10]

    TX • R

    Sponsored 2/13/2025

  • Rep. Alford, Mark [R-MO-4]

    MO • R

    Sponsored 2/13/2025

  • Rep. Guthrie, Brett [R-KY-2]

    KY • R

    Sponsored 2/13/2025

  • Rep. Guest, Michael [R-MS-3]

    MS • R

    Sponsored 2/13/2025

  • Rep. Higgins, Clay [R-LA-3]

    LA • R

    Sponsored 2/13/2025

  • Evans (CO)

    CO • R

    Sponsored 2/13/2025

  • Rep. Miller-Meeks, Mariannette [R-IA-1]

    IA • R

    Sponsored 2/13/2025

  • Rep. Hinson, Ashley [R-IA-2]

    IA • R

    Sponsored 2/13/2025

  • Rep. Griffith, H. Morgan [R-VA-9]

    VA • R

    Sponsored 2/13/2025

  • Womack

    AR • R

    Sponsored 2/13/2025

  • Kelly (MS)

    MS • R

    Sponsored 2/13/2025

  • Moore (NC)

    NC • R

    Sponsored 2/13/2025

  • McClintock

    CA • R

    Sponsored 2/13/2025

  • Harris (NC)

    NC • R

    Sponsored 2/13/2025

  • Balderson

    OH • R

    Sponsored 2/13/2025

  • Rep. Houchin, Erin [R-IN-9]

    IN • R

    Sponsored 2/13/2025

  • Rep. Mann, Tracey [R-KS-1]

    KS • R

    Sponsored 2/13/2025

  • Rep. Rulli, Michael A. [R-OH-6]

    OH • R

    Sponsored 2/13/2025

  • Wied

    WI • R

    Sponsored 2/13/2025

  • Rep. Fong, Vince [R-CA-20]

    CA • R

    Sponsored 2/13/2025

  • Simpson

    ID • R

    Sponsored 2/13/2025

  • Rep. Steube, W. Gregory [R-FL-17]

    FL • R

    Sponsored 2/13/2025

  • Sessions

    TX • R

    Sponsored 2/13/2025

  • Bean (FL)

    FL • R

    Sponsored 2/13/2025

  • Rep. Murphy, Gregory F. [R-NC-3]

    NC • R

    Sponsored 2/13/2025

  • Rep. Taylor, David J. [R-OH-2]

    OH • R

    Sponsored 2/13/2025

  • Rep. Crank, Jeff [R-CO-5]

    CO • R

    Sponsored 2/13/2025

  • Biggs (SC)

    SC • R

    Sponsored 2/13/2025

  • Maloy

    UT • R

    Sponsored 2/13/2025

  • Bresnahan

    PA • R

    Sponsored 2/13/2025

  • Rep. Comer, James [R-KY-1]

    KY • R

    Sponsored 2/13/2025

  • Rep. Fischbach, Michelle [R-MN-7]

    MN • R

    Sponsored 2/13/2025

  • Davidson

    OH • R

    Sponsored 2/13/2025

  • Van Drew

    NJ • R

    Sponsored 2/13/2025

  • Turner (OH)

    OH • R

    Sponsored 2/13/2025

  • Rep. Carey, Mike [R-OH-15]

    OH • R

    Sponsored 2/13/2025

  • Rep. Hurd, Jeff [R-CO-3]

    CO • R

    Sponsored 2/13/2025

  • Mills

    FL • R

    Sponsored 2/13/2025

  • Rose

    TN • R

    Sponsored 2/13/2025

  • Rep. Wilson, Joe [R-SC-2]

    SC • R

    Sponsored 2/13/2025

  • Norman

    SC • R

    Sponsored 2/13/2025

  • Rep. Westerman, Bruce [R-AR-4]

    AR • R

    Sponsored 2/13/2025

  • Rep. Gooden, Lance [R-TX-5]

    TX • R

    Sponsored 2/13/2025

  • Stutzman

    IN • R

    Sponsored 2/13/2025

  • Rep. Scott, Austin [R-GA-8]

    GA • R

    Sponsored 2/13/2025

  • Kiley (CA)

    CA • I

    Sponsored 2/13/2025

  • Haridopolos

    FL • R

    Sponsored 2/13/2025

  • Davis (NC)

    NC • D

    Sponsored 2/13/2025

  • Greene (GA)

    GA • R

    Sponsored 2/13/2025

  • Rep. Miller, Mary E. [R-IL-15]

    IL • R

    Sponsored 2/13/2025

  • Rep. Moore, Barry [R-AL-1]

    AL • R

    Sponsored 2/13/2025

  • Allen

    GA • R

    Sponsored 2/13/2025

  • Rep. Bergman, Jack [R-MI-1]

    MI • R

    Sponsored 2/13/2025

  • DesJarlais

    TN • R

    Sponsored 2/13/2025

  • Rep. Flood, Mike [R-NE-1]

    NE • R

    Sponsored 2/13/2025

  • Rep. Harris, Andy [R-MD-1]

    MD • R

    Sponsored 2/13/2025

  • Barr

    KY • R

    Sponsored 2/13/2025

  • Jordan

    OH • R

    Sponsored 2/13/2025

  • Messmer

    IN • R

    Sponsored 2/13/2025

  • Rep. Diaz-Balart, Mario [R-FL-26]

    FL • R

    Sponsored 2/13/2025

  • Rep. Gosar, Paul A. [R-AZ-9]

    AZ • R

    Sponsored 2/13/2025

  • Rep. Walberg, Tim [R-MI-5]

    MI • R

    Sponsored 2/13/2025

  • Rep. Hill, J. French [R-AR-2]

    AR • R

    Sponsored 2/13/2025

  • McGuire

    VA • R

    Sponsored 2/13/2025

  • Rep. Arrington, Jodey C. [R-TX-19]

    TX • R

    Sponsored 2/13/2025

  • Gonzales, Tony

    TX • R

    Sponsored 2/13/2025

  • Aderholt

    AL • R

    Sponsored 2/13/2025

  • Nehls

    TX • R

    Sponsored 2/13/2025

  • Fedorchak

    ND • R

    Sponsored 2/13/2025

  • Rep. Begich, Nicholas J. [R-AK-At Large]

    AK • R

    Sponsored 2/13/2025

  • Rep. Burchett, Tim [R-TN-2]

    TN • R

    Sponsored 2/13/2025

  • Rep. Donalds, Byron [R-FL-19]

    FL • R

    Sponsored 2/13/2025

  • Rep. Baumgartner, Michael [R-WA-5]

    WA • R

    Sponsored 2/13/2025

  • Rep. Malliotakis, Nicole [R-NY-11]

    NY • R

    Sponsored 2/13/2025

  • Crawford

    AR • R

    Sponsored 2/13/2025

  • Rep. Luttrell, Morgan [R-TX-8]

    TX • R

    Sponsored 2/13/2025

  • Rep. Dunn, Neal P. [R-FL-2]

    FL • R

    Sponsored 2/13/2025

  • Rep. Massie, Thomas [R-KY-4]

    KY • R

    Sponsored 2/13/2025

  • Rep. Mast, Brian J. [R-FL-21]

    FL • R

    Sponsored 2/13/2025

  • Rogers (KY)

    KY • R

    Sponsored 2/13/2025

  • Rep. Carter, John R. [R-TX-31]

    TX • R

    Sponsored 2/13/2025

  • Hudson

    NC • R

    Sponsored 2/13/2025

  • Rep. Goldman, Daniel S. [D-NY-10]

    NY • D

    Sponsored 2/13/2025

  • Rep. Joyce, David P. [R-OH-14]

    OH • R

    Sponsored 2/13/2025

  • Goldman (TX)

    TX • R

    Sponsored 2/21/2025

  • Reschenthaler

    PA • R

    Sponsored 2/21/2025

  • Rep. Shreve, Jefferson [R-IN-6]

    IN • R

    Sponsored 3/24/2025

  • Rep. Stefanik, Elise M. [R-NY-21]

    NY • R

    Sponsored 4/7/2025

  • Knott

    NC • R

    Sponsored 4/17/2025

  • Webster (FL)

    FL • R

    Sponsored 4/30/2025

  • Onder

    MO • R

    Sponsored 5/15/2025

Roll Call Votes

No roll call votes available for this bill.

View on Congress.gov
Back to Legislation