I 

116TH CONGRESS 

1ST SESSION H. R. 218 

To amend the Internal Revenue Code of 1986 to repeal the estate and 

generation-skipping transfer taxes. 

IN THE HOUSE OF REPRESENTATIVES 

JANUARY 3, 2019 

Mr. SMITH of Missouri (for himself, Mr. BISHOP of Georgia, Mr. KING of 

Iowa, Mr. BARR, Mr. ESTES, Mr. DAVID P. ROE of Tennessee, Mr. 

DESJARLAIS, Mr. WESTERMAN, Mr. GIBBS, Mr. DUNCAN, Mr. ABRAHAM, 

Mr. YOHO, Mr. BISHOP of Utah, Mr. COLLINS of New York, Mr. BOST, 

Mr. BUDD, Mr. AUSTIN SCOTT of Georgia, Mr. LAHOOD, Ms. FOXX of 

North Carolina, Mr. LONG, Mr. DAVIDSON of Ohio, Mr. BANKS, Mr. 

BACON, Mr. HILL of Arkansas, Mrs. ROBY, Mr. BIGGS, Mr. YOUNG, Ms. 

CHENEY, Mr. MITCHELL, Mr. WOMACK, Mr. CRAWFORD, Mr. BILIRAKIS, 

Mr. PERRY, Mr. BUCK, Mr. GUTHRIE, Mr. SMITH of Nebraska, Mr. HIGGINS of Louisiana, and Mrs. MCMORRIS RODGERS) introduced the following bill; which was referred to the Committee on Ways and Means 

A BILL 

To amend the Internal Revenue Code of 1986 to repeal 

the estate and generation-skipping transfer taxes. 

1 Be it enacted by the Senate and House of Representa2 tives of the United States of America in Congress assembled, 

3 SECTION 1. SHORT TITLE. 

4 This Act may be cited as the ‘‘Death Tax Repeal 

5 Act’’. 


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1 SEC. 2. REPEAL OF ESTATE AND GENERATION-SKIPPING 

2 TRANSFER TAXES. 

3 (a) ESTATE TAX REPEAL.— 

4 (1) IN GENERAL.—Subchapter C of chapter 11 

5 of subtitle B of the Internal Revenue Code of 1986 

6 is amended by adding at the end the following new 

7 section: 

8 ‘‘SEC. 2210. TERMINATION. 

9 ‘‘(a) IN GENERAL.—Except as provided in subsection 

10 (b), this chapter shall not apply to the estates of decedents 

11 dying on or after the date of the enactment of the Death 

12 Tax Repeal Act. 

13 ‘‘(b) CERTAIN DISTRIBUTIONS FROM QUALIFIED

14 DOMESTIC TRUSTS.—In applying section 2056A with re15 spect to the surviving spouse of a decedent dying before 

16 the date of the enactment of the Death Tax Repeal Act— 

17 ‘‘(1) section 2056A(b)(1)(A) shall not apply to 

18 distributions made after the 10-year period begin19 ning on such date, and 

20 ‘‘(2) section 2056A(b)(1)(B) shall not apply on 

21 or after such date.’’. 

22 (2) CLERICAL AMENDMENT.—The table of sec23 tions for subchapter C of chapter 11 of the Internal 

24 Revenue Code of 1986 is amended by adding at the 

25 end the following new item: 

‘‘Sec. 2210. Termination.’’. 


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1 (b) GENERATION-SKIPPING TRANSFER TAX RE2 PEAL.— 

3 (1) IN GENERAL.—Subchapter G of chapter 13 

4 of subtitle B of such Code is amended by adding at 

5 the end the following new section: 

6 ‘‘SEC. 2664. TERMINATION. 

7 ‘‘This chapter shall not apply to generation-skipping 

8 transfers on or after the date of the enactment of the 

9 Death Tax Repeal Act.’’. 

10 (2) CLERICAL AMENDMENT.—The table of sec11 tions for subchapter G of chapter 13 of such Code 

12 is amended by adding at the end the following new 

13 item: 

‘‘Sec. 2664. Termination.’’. 

14 (c) CONFORMING AMENDMENTS RELATED TO GIFT

15 TAX.— 

16 (1) COMPUTATION OF GIFT TAX.—Subsection 

17 (a) of section 2502 of the Internal Revenue Code of 

18 1986 is amended to read as follows: 

19 ‘‘(a) COMPUTATION OF TAX.— 

20 ‘‘(1) IN GENERAL.—The tax imposed by section 

21 2501 for each calendar year shall be an amount 

22 equal to the excess of— 

23 ‘‘(A) a tentative tax, computed under para24 graph (2), on the aggregate sum of the taxable 


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1 gifts for such calendar year and for each of the 

2 preceding calendar periods, over 

3 ‘‘(B) a tentative tax, computed under para4 graph (2), on the aggregate sum of the taxable 

5 gifts for each of the preceding calendar periods. 

6 ‘‘(2) RATE SCHEDULE.— 

‘‘If the amount with respect 

to which the tentative tax 

to be computed is: The tentative tax is: 

Not over $10,000 .......................... 18% of such amount. 

Over $10,000 but not over 

$20,000.

$1,800, plus 20% of the excess over 

$10,000. 

Over $20,000 but not over 

$40,000.

$3,800, plus 22% of the excess over 

$20,000. 

Over $40,000 but not over 

$60,000.

$8,200, plus 24% of the excess over 

$40,000. 

Over $60,000 but not over 

$80,000.

$13,000, plus 26% of the excess over 

$60,000. 

Over $80,000 but not over 

$100,000.

$18,200, plus 28% of the excess over 

$80,000. 

Over $100,000 but not over 

$150,000.

$23,800, plus 30% of the excess over 

$100,000. 

Over $150,000 but not over 

$250,000.

$38,800, plus 32% of the excess of 

$150,000. 

Over $250,000 but not over 

$500,000.

$70,800, plus 34% of the excess over 

$250,000. 

Over $500,000 ............................... $155,800, plus 35% of the excess of 

$500,000.’’. 

7 (2) LIFETIME GIFT EXEMPTION.— 

8 (A) IN GENERAL.—Paragraph (1) of sec9 tion 2505(a) of the Internal Revenue Code of 

10 1986 is amended to read as follows: 

11 ‘‘(1) the amount of the tentative tax which 

12 would be determined under the rate schedule set 

13 forth in section 2502(a)(2) if the amount with re14 spect to which such tentative tax is to be computed 

15 were $10,000,000, reduced by’’. 


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1 (B) INFLATION ADJUSTMENT.—Section 

2 2505 of such Code is amended by adding at the 

3 end the following new subsection: 

4 ‘‘(d) INFLATION ADJUSTMENT.— 

5 ‘‘(1) IN GENERAL.—In the case of any calendar 

6 year after 2011, the dollar amount in subsection 

7 (a)(1) shall be increased by an amount equal to— 

8 ‘‘(A) such dollar amount, multiplied by 

9 ‘‘(B) the cost-of-living adjustment deter10 mined under section 1(f)(3) for such calendar 

11 year by substituting ‘calendar year 2010’ for 

12 ‘calendar year 2016’ in subparagraph (A)(ii) 

13 thereof. 

14 ‘‘(2) ROUNDING.—If any amount as adjusted 

15 under paragraph (1) is not a multiple of $10,000, 

16 such amount shall be rounded to the nearest mul17 tiple of $10,000.’’. 

18 (3) OTHER CONFORMING AMENDMENTS RE19 LATED TO GIFT TAX.— 

20 (A) The heading for section 2505 of such 

21 Code is amended by striking ‘‘UNIFIED’’. 

22 (B) The item in the table of sections for 

23 subchapter A of chapter 12 of such Code relat24 ing to section 2505 is amended to read as fol25 lows: 

‘‘Sec. 2505. Credit against gift tax.’’. 


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1 (C) Section 2801(a)(1) of such Code is 

2 amended by striking ‘‘section 2001(c) as in ef3 fect on the date of such receipt’’ and inserting 

4 ‘‘section 2502(a)(2)’’. 

5 (d) EFFECTIVE DATE.—The amendments made by 

6 this section shall apply to estates of decedents dying, gen7 eration-skipping transfers, and gifts made, on or after the 

8 date of the enactment of this Act. 

9 (e) TRANSITION RULE.— 

10 (1) IN GENERAL.—For purposes of applying 

11 sections 1015(d), 2502, and 2505 of the Internal 

12 Revenue Code of 1986, the calendar year in which 

13 this Act is enacted shall be treated as two separate 

14 calendar years one of which ends on the day before 

15 the date of the enactment of this Act and the other 

16 of which begins on such date of enactment. 

17 (2) APPLICATION OF SECTION 2504(b).—For 

18 purposes of applying section 2504(b) of the Internal 

19 Revenue Code of 1986, the calendar year in which 

20 this Act is enacted shall be treated as one preceding 

21 calendar period. 

Æ 


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