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S. 309 (116th): For the 99.8 Percent Act

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About the bill

Should the richest Americans be taxed on their properties and estates before passing them onto their children or descendants?


Democrats call it the “estate tax,” while Republicans call it the “death tax.” Either way, it is a federal requirement that properties and estates over a certain amount be subject to a tax before they can be gifted to heirs, descendants, or children.

In practice, this often occurs when the property’s owner dies, hence the derogatory nickname “death tax.”

As part of 2017’s Republican tax reform law, many Republicans wanted to eliminate the estate tax entirely. Although that didn’t quite happen in the final law, the provision was weakened again, as it had several times previously in recent decades — in a way that significantly benefited the rich.

Some …

Sponsor and status

Bernard “Bernie” Sanders

Sponsor. Senior Senator for Vermont. Independent.

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Last Updated: Jan 31, 2019
Length: 25 pages
Jan 31, 2019
116th Congress (2019–2021)
Died in a previous Congress

This bill was introduced on January 31, 2019, in a previous session of Congress, but it did not receive a vote.

Although this bill was not enacted, its provisions could have become law by being included in another bill. It is common for legislative text to be introduced concurrently in multiple bills (called companion bills), re-introduced in subsequent sessions of Congress in new bills, or added to larger bills (sometimes called omnibus bills).


1 Cosponsor (1 Democrat)



Jan 31, 2019

Bills and resolutions are referred to committees which debate the bill before possibly sending it on to the whole chamber.

S. 309 (116th) was a bill in the United States Congress.

A bill must be passed by both the House and Senate in identical form and then be signed by the President to become law.

Bills numbers restart every two years. That means there are other bills with the number S. 309. This is the one from the 116th Congress.

This bill was introduced in the 116th Congress, which met from Jan 3, 2019 to Jan 3, 2021. Legislation not passed by the end of a Congress is cleared from the books.

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