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.
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
Rouzer
NC • R
Sponsored 2/13/2025
Finstad
MN • R
Sponsored 2/13/2025
Fleischmann
TN • R
Sponsored 2/13/2025
Amodei (NV)
NV • R
Sponsored 2/13/2025
Tenney
NY • R
Sponsored 2/13/2025
Perry
PA • R
Sponsored 2/13/2025
Meuser
PA • R
Sponsored 2/13/2025
Strong
AL • R
Sponsored 2/13/2025
Zinke
MT • R
Sponsored 2/13/2025
Fitzgerald
WI • R
Sponsored 2/13/2025
LaHood
IL • R
Sponsored 2/13/2025
Moolenaar
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
Clyde
GA • R
Sponsored 2/13/2025
Collins
GA • R
Sponsored 2/13/2025
Harshbarger
TN • R
Sponsored 2/13/2025
Weber (TX)
TX • R
Sponsored 2/13/2025
Latta
OH • R
Sponsored 2/13/2025
Bost
IL • R
Sponsored 2/13/2025
De La Cruz
TX • R
Sponsored 2/13/2025
Moore (UT)
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
Burlison
MO • R
Sponsored 2/13/2025
Miller (WV)
WV • R
Sponsored 2/13/2025
Lawler
NY • R
Sponsored 2/13/2025
Van Duyne
TX • R
Sponsored 2/13/2025
Jackson (TX)
TX • R
Sponsored 2/13/2025
Babin
TX • R
Sponsored 2/13/2025
Wagner
MO • R
Sponsored 2/13/2025
Mace
SC • R
Sponsored 2/13/2025
Moore (WV)
WV • R
Sponsored 2/13/2025
Cammack
FL • R
Sponsored 2/13/2025
Boebert
CO • R
Sponsored 2/13/2025
Fry
SC • R
Sponsored 2/13/2025
Cloud
TX • R
Sponsored 2/13/2025
McCormick
GA • R
Sponsored 2/13/2025
Bacon
NE • R
Sponsored 2/13/2025
Issa
CA • R
Sponsored 2/13/2025
Pfluger
TX • R
Sponsored 2/13/2025
Roy
TX • R
Sponsored 2/13/2025
Miller (OH)
OH • R
Sponsored 2/13/2025
Carter (GA)
GA • R
Sponsored 2/13/2025
Smith (NE)
NE • R
Sponsored 2/13/2025
Schmidt
KS • R
Sponsored 2/13/2025
Williams (TX)
TX • R
Sponsored 2/13/2025
Cline
VA • R
Sponsored 2/13/2025
Langworthy
NY • R
Sponsored 2/13/2025
Smucker
PA • R
Sponsored 2/13/2025
Ezell
MS • R
Sponsored 2/13/2025
Rogers (AL)
AL • R
Sponsored 2/13/2025
Downing
MT • R
Sponsored 2/13/2025
Franklin, Scott
FL • R
Sponsored 2/13/2025
Biggs (AZ)
AZ • R
Sponsored 2/13/2025
Rutherford
FL • R
Sponsored 2/13/2025
Yakym
IN • R
Sponsored 2/13/2025
Edwards
NC • R
Sponsored 2/13/2025
McDowell
NC • R
Sponsored 2/13/2025
Bice
OK • R
Sponsored 2/13/2025
Kelly (PA)
PA • R
Sponsored 2/13/2025
Barrett
MI • R
Sponsored 2/13/2025
Garbarino
NY • R
Sponsored 2/13/2025
Baird
IN • R
Sponsored 2/13/2025
Van Orden
WI • R
Sponsored 2/13/2025
Kustoff
TN • R
Sponsored 2/13/2025
Thompson (PA)
PA • R
Sponsored 2/13/2025
Newhouse
WA • R
Sponsored 2/13/2025
Self
TX • R
Sponsored 2/13/2025
Graves
MO • R
Sponsored 2/13/2025
Gill (TX)
TX • R
Sponsored 2/13/2025
Nunn (IA)
IA • R
Sponsored 2/13/2025
Valadao
CA • R
Sponsored 2/13/2025
Letlow
LA • R
Sponsored 2/13/2025
Calvert
CA • R
Sponsored 2/13/2025
Hern (OK)
OK • R
Sponsored 2/13/2025
Fallon
TX • R
Sponsored 2/13/2025
Fulcher
ID • R
Sponsored 2/13/2025
Foxx
NC • R
Sponsored 2/13/2025
Palmer
AL • R
Sponsored 2/13/2025
Green (TN)
TN • R
Sponsored 2/13/2025
Tiffany
WI • R
Sponsored 2/13/2025
Ogles
TN • R
Sponsored 2/13/2025
Moran
TX • R
Sponsored 2/13/2025
McCaul
TX • R
Sponsored 2/13/2025
Alford
MO • R
Sponsored 2/13/2025
Guthrie
KY • R
Sponsored 2/13/2025
Guest
MS • R
Sponsored 2/13/2025
Higgins (LA)
LA • R
Sponsored 2/13/2025
Evans (CO)
CO • R
Sponsored 2/13/2025
Miller-Meeks
IA • R
Sponsored 2/13/2025
Hinson
IA • R
Sponsored 2/13/2025
Griffith
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
Houchin
IN • R
Sponsored 2/13/2025
Mann
KS • R
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Rulli
OH • R
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Wied
WI • R
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Fong
CA • R
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Simpson
ID • R
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Steube
FL • R
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Sessions
TX • R
Sponsored 2/13/2025
Bean (FL)
FL • R
Sponsored 2/13/2025
Murphy
NC • R
Sponsored 2/13/2025
Taylor
OH • R
Sponsored 2/13/2025
Crank
CO • R
Sponsored 2/13/2025
Biggs (SC)
SC • R
Sponsored 2/13/2025
Maloy
UT • R
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Bresnahan
PA • R
Sponsored 2/13/2025
Comer
KY • R
Sponsored 2/13/2025
Fischbach
MN • R
Sponsored 2/13/2025
Davidson
OH • R
Sponsored 2/13/2025
Van Drew
NJ • R
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Turner (OH)
OH • R
Sponsored 2/13/2025
Carey
OH • R
Sponsored 2/13/2025
Hurd (CO)
CO • R
Sponsored 2/13/2025
Mills
FL • R
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Rose
TN • R
Sponsored 2/13/2025
Wilson (SC)
SC • R
Sponsored 2/13/2025
Norman
SC • R
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Westerman
AR • R
Sponsored 2/13/2025
Gooden
TX • R
Sponsored 2/13/2025
Stutzman
IN • R
Sponsored 2/13/2025
Scott, Austin
GA • R
Sponsored 2/13/2025
Kiley (CA)
CA • R
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
Miller (IL)
IL • R
Sponsored 2/13/2025
Moore (AL)
AL • R
Sponsored 2/13/2025
Allen
GA • R
Sponsored 2/13/2025
Bergman
MI • R
Sponsored 2/13/2025
DesJarlais
TN • R
Sponsored 2/13/2025
Flood
NE • R
Sponsored 2/13/2025
Harris (MD)
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
Diaz-Balart
FL • R
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Gosar
AZ • R
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Walberg
MI • R
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Hill (AR)
AR • R
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McGuire
VA • R
Sponsored 2/13/2025
Arrington
TX • R
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Gonzales, Tony
TX • R
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Aderholt
AL • R
Sponsored 2/13/2025
Nehls
TX • R
Sponsored 2/13/2025
Fedorchak
ND • R
Sponsored 2/13/2025
Begich
AK • R
Sponsored 2/13/2025
Burchett
TN • R
Sponsored 2/13/2025
Donalds
FL • R
Sponsored 2/13/2025
Baumgartner
WA • R
Sponsored 2/13/2025
Malliotakis
NY • R
Sponsored 2/13/2025
Crawford
AR • R
Sponsored 2/13/2025
Luttrell
TX • R
Sponsored 2/13/2025
Dunn (FL)
FL • R
Sponsored 2/13/2025
Massie
KY • R
Sponsored 2/13/2025
Mast
FL • R
Sponsored 2/13/2025
Rogers (KY)
KY • R
Sponsored 2/13/2025
Carter (TX)
TX • R
Sponsored 2/13/2025
Hudson
NC • R
Sponsored 2/13/2025
Goldman (NY)
NY • D
Sponsored 2/13/2025
Joyce (OH)
OH • R
Sponsored 2/13/2025
Goldman (TX)
TX • R
Sponsored 2/21/2025
Reschenthaler
PA • R
Sponsored 2/21/2025
Shreve
IN • R
Sponsored 3/24/2025
Stefanik
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.
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