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S. 309: 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 ...

Sponsor and status

Bernard “Bernie” Sanders

Sponsor. Junior Senator for Vermont. Independent.

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

Introduced on Jan 31, 2019

This bill is in the first stage of the legislative process. It was introduced into Congress on January 31, 2019. It will typically be considered by committee next before it is possibly sent on to the House or Senate as a whole.

3% chance of being enacted according to Skopos Labs (details)


Jan 31, 2019

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

If this bill has further action, the following steps may occur next:
Passed Committee

Passed Senate

Passed House

Signed by the President

S. 309 is 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.

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