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H.R. 1105: Death Tax Repeal Act of 2015

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H.R. 1105: Death Tax Repeal Act of 2015

114th Congress · introduced 2015-02-26 · Taxation · Latest: Received in the Senate.

federal

Follow this bill, step by step

  1. Where it came from: introduced 2015-02-26 · official record
  2. Who proposed it: Rep. Brady, Kevin [R-TX-8] · what a sponsor is
  3. What happened next: 2 recorded votes in our records. Latest: House roll call 160 (2015): On Motion to Recommit with Instructions, HR1105 (2015-04-16), Failed. See all
  4. Where it stands now: Received in the Senate. Not final yet: this can still change. We check for updates every day.
  5. If it becomes law and spends money: follow the money to money laws, then agencies and contracts and grants.

What does this mean?

Official title

Death Tax Repeal Act of 2015

Plain summary

Death Tax Repeal Act of 2015 (Sec. 2) This bill amends the Internal Revenue Code to repeal the estate and generation-skipping transfer taxes for estates of decedents dying or for transfers made on or after the enactment date of this Act. In the case of assets placed in a qualified domestic trust by a decedent who dies prior to the enactment of this Act, the current estate tax will not apply to: (1) distributions from such trust before the death of a surviving spouse made more than 10 years after the enactment date of this Act, and (2) assets remaining in such trust upon the death of the surviving spouse. (Sec. 3) This section revises gift tax rates to lower the top rate to 35% and deems a transfer in trust to be a taxable gift unless the trust is treated as wholly-owned by the donor or the donor's spouse. The lifetime exemption for gifts is set at $5 million with a cost-of-living adjustment for calendar years beginning after 2011. The adjusted exemption amount in 2015 is $5.43 million. (Sec. 4) The budgetary effects of this Act are exempted from entry on either PAYGO scorecard maintained under the Statutory Pay-As-You-Go Act of 2010.

Congressional Research Service summary (Passed House amended), quoted unchanged (nonpartisan). Read the source.

What a vote does

A “Yea” vote

If it passes both chambers and is signed, it becomes law.

A “Nay” vote

If it is not passed, current law stays as it is.

PSI Sci description of the legislative step (not an opinion).

What does this mean? (plain words)

Official text

Death Tax Repeal Act of 2015

Source: Congressional Research Service summary (Passed House amended)

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The strongest published arguments

Arguments for (supporters)

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Alternatives

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How did my representative vote? · This bill's floor votes

Officials and money

Sponsor: Rep. Brady, Kevin [R-TX-8] · 135 cosponsors

Cost estimate: CBO cost estimate: H.R. 1105, Death Tax Repeal Act of 2015 (2015-04-08)

Cosponsors on this site

Sanford D. Bishop, Jr. (D-GA), Michael T. McCaul (R-TX), Todd Young (R-IN), Kevin Cramer (R-ND), Thomas Massie (R-KY), Ryan K. Zinke (R-MT), Paul A. Gosar (R-AZ), Cynthia M. Lummis (R-WY), Jason Smith (R-MO), Tim Walberg (R-MI), Marsha Blackburn (R-TN), Roger Williams (R-TX), Randy K. Weber, Sr. (R-TX), David G. Valadao (R-CA), Mike Rogers (R-AL), Sam Graves (R-MO), Eric A. "Rick" Crawford (R-AR), Robert E. Latta (R-OH), Adrian Smith (R-NE) and 75 more.

Recorded votes

Words on this page, explained (5)
Bill
A proposed law. It becomes law only if it passes the legislature and is signed by the president or governor (or a veto is overridden).
Estate tax
A tax on the property of a person who has died, paid from the estate before what is left passes to the heirs. Compare inheritance tax.
Exemption
A rule that removes certain people, property or activities from a tax or requirement.
Inheritance tax
A tax on property a person receives from someone who has died, paid by the person who inherits it. Compare estate tax.
Statute
A written law passed by a legislature. A statute can be changed by a later law; changing a constitution needs an amendment.

Plain meanings written from linked sources. All words.

Sources

Record fed-us-cong114-hr1105 · catalog fed-us-congress-bills-cong114 · updated 2026-11-15 by psicol fed-bills-cong114