IB 
Union Calendar No. 33 
114TH CONGRESS 
1ST SESSION H. R. 1105 
[Report No. 114–52] 
To amend the Internal Revenue Code of 1986 to repeal the estate and 
generation-skipping transfer taxes, and for other purposes. 
IN THE HOUSE OF REPRESENTATIVES 
FEBRUARY 26, 2015 
Mr. BRADY of Texas (for himself, Mr. BISHOP of Georgia, Mrs. NOEM, and 
Mr. NUNES) introduced the following bill; which was referred to the Com-
mittee on Ways and Means 
APRIL 6, 2015 
Additional sponsors: Mr. MCCAUL, Mr. WESTMORELAND, Mr. MULLIN, Mr. 
JONES, Mr. LAMALFA, Mr. DENHAM, Mr. YOUNG of Alaska, Mrs. 
BLACK, Mr. YOUNG of Indiana, Mr. HULTGREN, Mr. STEWART, Mr. 
HARPER, Mr. BLUM, Mr. PAULSEN, Mr. CRAMER, Mr. MASSIE, Mr. 
MEEHAN, Mr. COOK, Mr. SCHOCK, Mr. BUCK, Mr. ZINKE, Mr. MARCH-
ANT, Mrs. COMSTOCK, Mr. DUFFY, Mr. GOSAR, Mr. MESSER, Mr. HOLD-
ING, Mr. SAM JOHNSON of Texas, Mr. TIPTON, Mrs. LUMMIS, Mr. 
RIBBLE, Ms. JENKINS of Kansas, Mr. COLLINS of New York, Mr. SMITH 
of Missouri, Mr. WALBERG, Mr. CONAWAY, Mrs. BLACKBURN, Mr. WIL-
LIAMS, Mr. WEBER of Texas, Mr. OLSON, Mr. VALADAO, Mr. COLLINS 
of Georgia, Mr. REICHERT, Mr. ROE of Tennessee, Mr. FARENTHOLD, 
Mr. RODNEY DAVIS of Illinois, Mr. ROGERS of Alabama, Mr. GRAVES of 
Missouri, Mr. CRAWFORD, Mr. DESANTIS, Mr. KINZINGER of Illinois, Mr. 
BYRNE, Mr. REED, Mr. LATTA, Mr. SMITH of Nebraska, Mr. ROSS, Mr. 
DUNCAN of Tennessee, Mr. ADERHOLT, Mr. KING of Iowa, Mrs. WAG-
NER, Mr. BOST, Mr. SHIMKUS, Mr. GROTHMAN, Mr. NEUGEBAUER, Mr. 
KELLY of Pennsylvania, Mr. LAMBORN, Mr. CULBERSON, Mr. CHABOT, 
Mr. GUINTA, Mr. CRENSHAW, Mr. YOUNG of Iowa, Mr. BROOKS of Ala-
bama, Mr. ROTHFUS, Mr. JOLLY, Mr. CARTER of Georgia, Mr. THORN-
BERRY, Mr. GIBBS, Mr. GUTHRIE, Mr. HENSARLING, Mr. TROTT, Mr. 
BUCHANAN, Mr. HILL, Mr. COSTELLO of Pennsylvania, Mr. PERRY, Mr. 
HURT of Virginia, Mr. BARR, Mr. PEARCE, Mr. GOWDY, Mr. BOUSTANY, 
Mr. LONG, Mr. WENSTRUP, Mr. YODER, Mr. POE of Texas, Mr. MEAD-
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OWS, Mr. HURD of Texas, Mr. RENACCI, Mr. LANCE, Mr. CALVERT, Mr. 
FLORES, Mr. THOMPSON of Pennsylvania, Mr. KLINE, Mr. SCHWEIKERT, 
Mr. GOODLATTE, Mr. HUDSON, Mr. BARLETTA, Mr. POLIQUIN, Mr. 
HUIZENGA of Michigan, Mr. FRELINGHUYSEN, Mr. MCCLINTOCK, Mr. 
HUELSKAMP, Mr. EMMER of Minnesota, Mr. WEBSTER of Florida, Mr. 
BISHOP of Utah, Mr. SMITH of New Jersey, Mr. NUGENT, Mr. ALLEN, 
Mr. HARDY, Mr. NEWHOUSE, Mr. FRANKS of Arizona, Mr. JODY B. 
HICE of Georgia, Mr. POMPEO, Ms. STEFANIK, Mr. BENISHEK, Mr. 
CURBELO of Florida, Mr. ABRAHAM, Mr. COFFMAN, Mr. STIVERS, Mr. 
WILSON of South Carolina, Mrs. ROBY, Mr. AUSTIN SCOTT of Georgia, 
Mr. DOLD, and Mr. WOMACK 
APRIL 6, 2015 
Reported with an amendment, committed to the Committee of the Whole 
House on the State of the Union, and ordered to be printed 
[Strike out all after the enacting clause and insert the part printed in italic] 
[For text of introduced bill, see copy of bill as introduced on February 26, 2015] 
A BILL 
To amend the Internal Revenue Code of 1986 to repeal 
the estate and generation-skipping transfer taxes, and 
for other purposes. 
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Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Death Tax Repeal Act 
of 2015’’. 
SEC. 2. REPEAL OF ESTATE AND GENERATION-SKIPPING 
TRANSFER TAXES. 
(a) ESTATE TAX REPEAL.—Subchapter C of chapter 
11 of subtitle B of the Internal Revenue Code of 1986 is 
amended by adding at the end the following new section: 
‘‘SEC. 2210. TERMINATION. 
‘‘(a) IN GENERAL.—Except as provided in subsection 
(b), this chapter shall not apply to the estates of decedents 
dying on or after the date of the enactment of the Death 
Tax Repeal Act of 2015. 
‘‘(b) CERTAIN DISTRIBUTIONS FROM QUALIFIED DO-
MESTIC TRUSTS.—In applying section 2056A with respect 
to the surviving spouse of a decedent dying before the date 
of the enactment of the Death Tax Repeal Act of 2015— 
‘‘(1) section 2056A(b)(1)(A) shall not apply to 
distributions made after the 10-year period beginning 
on such date, and 
‘‘(2) section 2056A(b)(1)(B) shall not apply on 
or after such date.’’. 
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(b) GENERATION-SKIPPING
TRANSFER
TAX
RE-
PEAL.—Subchapter G of chapter 13 of subtitle B of such 
Code is amended by adding at the end the following new 
section: 
‘‘SEC. 2664. TERMINATION. 
‘‘This chapter shall not apply to generation-skipping 
transfers on or after the date of the enactment of the Death 
Tax Repeal Act of 2015.’’. 
(c) CONFORMING AMENDMENTS.— 
(1) The table of sections for subchapter C of 
chapter 11 of the Internal Revenue Code of 1986 is 
amended by adding at the end the following new item: 
‘‘Sec. 2210. Termination.’’. 
(2) The table of sections for subchapter G of 
chapter 13 of such Code is amended by adding at the 
end the following new item: 
‘‘Sec. 2664. Termination.’’. 
(d) EFFECTIVE DATE.—The amendments made by this 
section shall apply to the estates of decedents dying, and 
generation-skipping transfers, on or after the date of the 
enactment of this Act. 
SEC. 3. MODIFICATIONS OF GIFT TAX. 
(a) COMPUTATION OF GIFT TAX.—Subsection (a) of 
section 2502 of the Internal Revenue Code of 1986 is 
amended to read as follows: 
‘‘(a) COMPUTATION OF TAX.— 
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(b) TREATMENT OF CERTAIN TRANSFERS IN TRUST.— 
Section 2511 of the Internal Revenue Code of 1986 is 
amended by adding at the end the following new subsection: 
‘‘(c) 
TREATMENT
OF
CERTAIN
TRANSFERS
IN 
TRUST.—Notwithstanding any other provision of this sec-
tion and except as provided in regulations, a transfer in 
trust shall be treated as a taxable gift under section 2503, 
unless the trust is treated as wholly owned by the donor 
or the donor’s spouse under subpart E of part I of sub-
chapter J of chapter 1.’’. 
(c) LIFETIME GIFT EXEMPTION.— 
(1) IN
GENERAL.—Paragraph (1) of section 
2505(a) of the Internal Revenue Code of 1986 is 
amended to read as follows: 
‘‘(1) the amount of the tentative tax which would 
be determined under the rate schedule set forth in sec-
tion 2502(a)(2) if the amount with respect to which 
such tentative tax is to be computed were $5,000,000, 
reduced by’’. 
(2) INFLATION ADJUSTMENT.—Section 2505 of 
such Code is amended by adding at the end the fol-
lowing new subsection: 
‘‘(d) INFLATION ADJUSTMENT.— 
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‘‘(1) IN GENERAL.—In the case of any calendar 
year after 2011, the dollar amount in subsection 
(a)(1) shall be increased by an amount equal to— 
‘‘(A) such dollar amount, multiplied by 
‘‘(B) the cost-of-living adjustment deter-
mined under section 1(f)(3) for such calendar 
year by substituting ‘calendar year 2010’ for 
‘calendar year 1992’ in subparagraph (B) there-
of. 
‘‘(2) ROUNDING.—If any amount as adjusted 
under paragraph (1) is not a multiple of $10,000, 
such amount shall be rounded to the nearest multiple 
of $10,000.’’. 
(d) CONFORMING AMENDMENTS.— 
(1) The heading for section 2505 of such Code is 
amended by striking ‘‘UNIFIED’’. 
(2) The item in the table of sections for sub-
chapter A of chapter 12 of such Code relating to sec-
tion 2505 is amended to read as follows: 
‘‘Sec. 2505. Credit against gift tax.’’. 
(3) Section 2801(a)(1) of such Code is amended 
by striking ‘‘section 2001(c) as in effect on the date 
of such receipt’’ and inserting ‘‘section 2502(a)(2)’’. 
(e) EFFECTIVE DATE.—The amendments made by this 
section shall apply to gifts made on or after the date of 
the enactment of this Act. 
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(f) TRANSITION RULE.— 
(1) IN GENERAL.—For purposes of applying sec-
tions 1015(d), 2502, and 2505 of the Internal Rev-
enue Code of 1986, the calendar year in which this 
Act is enacted shall be treated as 2 separate calendar 
years one of which ends on the day before the date of 
the enactment of this Act and the other of which be-
gins on such date of enactment. 
(2) APPLICATION
OF
SECTION
2504(b).—For 
purposes of applying section 2504(b) of the Internal 
Revenue Code of 1986, the calendar year in which 
this Act is enacted shall be treated as one preceding 
calendar period. 
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Union Calendar No. 33 
114TH CONGRESS 
1ST SESSION 
H. R. 1105 
[Report No. 114–52] 
A BILL 
To amend the Internal Revenue Code of 1986 to 
repeal the estate and generation-skipping trans-
fer taxes, and for other purposes. 
APRIL 6, 2015 
Reported with an amendment, committed to the Com-
mittee of the Whole House on the State of the Union, 
and ordered to be printed 
VerDate Sep 11 2014 
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