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H.R. 222: Death Tax Repeal Act of 2019


The text of the bill below is as of Jan 3, 2019 (Introduced).


I

116th CONGRESS

1st Session

H. R. 222

IN THE HOUSE OF REPRESENTATIVES

January 3, 2019

(for himself and Mr. Newhouse) introduced the following bill; which was referred to the Committee on Ways and Means

A BILL

To repeal the Federal estate and gift taxes.

1.

Short title

This Act may be cited as the Death Tax Repeal Act of 2019.

2.

Repeal of estate and gift taxes

(a)

In general

Subtitle B of the Internal Revenue Code of 1986 (relating to estate, gift, and generation-skipping taxes) is hereby repealed.

(b)

Effective date

The repeal made by subsection (a) shall apply to estates of decedents dying, gifts made, and generation-skipping transfers made after the date of the enactment of this Act.