United States 119th Congress Status: In Committee Bipartisan · 180 R · 2 D · 1 I cosponsors

HR 1301 — Death Tax Repeal Act

Last action — Referred to the House Committee on Ways and Means.

  1. ✓
    Introduced
  2. 2
    In Committee
  3. 3
    Passed House
  4. 4
    Passed Senate
  5. 5
    To Executive
  6. 6
    Enacted

This bill is in committee in the House. Introduced February 13, 2025. It must pass committee before a floor vote.

Next likely step: a committee vote, then a floor vote in the House.

Odds of enactment

Low chance

Based on the sponsor, cosponsors, and committee posture, this bill has a low chance of becoming law.

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A statistical estimate from our own model of past outcomes — an insight, not a guarantee. Policymaking is volatile.

Prognosis

Advancing 42% · moderate confidence

  • In Committee

    Current position in the legislative process.

  • 183 sponsors

    1 primary, 182 co-sponsors signed on.

  • Bipartisan support

    Sponsored across 3 parties (180 R · 2 D · 1 I) — cross-party backing.

Based on stage, sponsorship breadth, committee status, recorded votes, and cross-state momentum — a description of the observable signals, not a prediction.

Bill Text

How this bill changes current law

7 changes Share ↗

AI-generated reading aid from the bill's amendatory text — verify against the official bill.

The bill repeals the estate tax and the generation-skipping transfer tax.

  • 26 U.S.C. Chapter 11

    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.

    This removes the estate tax for decedents dying on or after the bill's enactment.

  • 26 U.S.C. Chapter 13

    This chapter shall not apply to generation-skipping transfers on or after the date of the enactment of the Death Tax Repeal Act.

    This eliminates the generation-skipping transfer tax effective on and after the bill's enactment.

  • 26 U.S.C. 2502

    the tax imposed by section 2501 for each calendar year shall be an amount equal to the excess of-- → the tax imposed by section 2501 for each calendar year shall be an amount equal to the excess of--

    No notable change in computation but aligns language for clarity post-repeal.

  • 26 U.S.C. 2505(a)(1)

    the amount of the tentative tax which would be determined under the rate schedule set forth in section 2502(a)(2) if the amount with respect to which such tentative tax is to be computed were $10,000,000, reduced by → the amount of the tentative tax which would be determined under the rate schedule set forth in section 2502(a)(2) if the amount with respect to which such tentative tax is to be computed were $10,000,000, reduced by

    Clarifies the lifetime gift exemption amount calculation.

  • 26 U.S.C. 2505(d)

    In the case of any calendar year after 2011, the dollar amount in subsection (a)(1) shall be increased by an amount equal to--

    Introduces an inflation adjustment for the lifetime gift exemption.

  • 26 U.S.C. 2505

    unified

    Removes the term 'unified' from the heading, likely to reflect changes in tax terminology.

  • 26 U.S.C. 2801(a)(1)

    section 2001(c) as in effect on the date of such receipt → section 2502(a)(2)

    Updates the reference for clarity in tax application.

Action History

  1. Introduced in House

  2. Introduced in House

  3. Referred to the House Committee on Ways and Means.

Sponsors

Sponsorship breakdown

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1 sponsors · 182 co-sponsors · 364 not signed on

Sponsors (1)

Co-sponsors (182)

Not signed on (364)

364 members have not signed on to this bill.

Show all 364 →

"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.

Whip count is in markup. Polling the chamber and every recorded vote this session. Only the first open is slow. It’s instant for you after this. Calling the roll · Tallying · Engrossing

Subjects

taxation
Cross-referencing the record. Reading this bill against every other bill in the corpus by meaning, not keywords. Only the first open is slow. It’s instant for you after this. Matching · Ranking · Engrossing

Frequently asked questions

Who sponsors HR 1301?
HR 1301 is sponsored by Feenstra, Randy (Republican), Bishop, Sanford D. (Democratic), Smith, Jason (Republican), Emmer, Tom (Republican), Buchanan, Vern (Republican), Rouzer, David (Republican), Finstad, Brad (Republican), Fleischmann, Charles J. "Chuck" (Republican), Amodei, Mark E. (Republican), Tenney, Claudia (Republican), Perry, Scott (Republican), Meuser, Daniel (Republican), Strong, Dale W. (Republican), Zinke, Ryan K. (Republican), Fitzgerald, Scott (Republican), LaHood, Darin (Republican), Moolenaar, John R. (Republican), Ellzey, Jake (Republican), Joyce, John (Republican), Bilirakis, Gus M. (Republican), Clyde, Andrew S. (Republican), Collins, Mike (Republican), Harshbarger, Diana (Republican), Weber, Randy K. Sr. (Republican), Latta, Robert E. (Republican), Bost, Mike (Republican), De La Cruz, Monica (Republican), Moore, Blake D. (Republican), Crenshaw, Dan (Republican), Stauber, Pete (Republican), Ciscomani, Juan (Republican), Crane, Elijah (Republican), Burlison, Eric (Republican), Miller, Carol D. (Republican), Lawler, Michael (Republican), Van Duyne, Beth (Republican), Jackson, Ronny (Republican), Babin, Brian (Republican), Wagner, Ann (Republican), Mace, Nancy (Republican), Moore, Riley M. (Republican), Cammack, Kat (Republican), Boebert, Lauren (Republican), Fry, Russell (Republican), Cloud, Michael (Republican), McCormick, Richard (Republican), Bacon, Don (Republican), Issa, Darrell (Republican), Pfluger, August (Republican), Roy, Chip (Republican), Miller, Max L. (Republican), Carter, Earl L. "Buddy" (Republican), Smith, Adrian (Republican), Schmidt, Derek (Republican), Williams, Roger (Republican), Cline, Ben (Republican), Langworthy, Nicholas A. (Republican), Smucker, Lloyd (Republican), Ezell, Mike (Republican), Rogers, Mike D. (Republican), Downing, Troy (Republican), Franklin, Scott (Republican), Biggs, Andy (Republican), Rutherford, John H. (Republican), Yakym, Rudy (Republican), Edwards, Chuck (Republican), McDowell, Addison P. (Republican), Bice, Stephanie I. (Republican), Kelly, Mike (Republican), Barrett, Tom (Republican), Garbarino, Andrew R. (Republican), Baird, James R. (Republican), Van Orden, Derrick (Republican), Kustoff, David (Republican), Thompson, Glenn (Republican), Newhouse, Dan (Republican), Self, Keith (Republican), Graves, Sam (Republican), Gill, Brandon (Republican), Nunn, Zachary (Republican), Valadao, David G. (Republican), Letlow, Julia (Republican), Calvert, Ken (Republican), Hern, Kevin (Republican), Fallon, Pat (Republican), Fulcher, Russ (Republican), Foxx, Virginia (Republican), Palmer, Gary J. (Republican), Green, Mark E. (Republican), Tiffany, Thomas P. (Republican), Ogles, Andrew (Republican), Moran, Nathaniel (Republican), McCaul, Michael T. (Republican), Alford, Mark (Republican), Guthrie, Brett (Republican), Guest, Michael (Republican), Higgins, Clay (Republican), Evans, Gabe (Republican), Miller-Meeks, Mariannette (Republican), Hinson, Ashley (Republican), Griffith, H. Morgan (Republican), Womack, Steve (Republican), Kelly, Trent (Republican), Moore, Tim (Republican), McClintock, Tom (Republican), Harris, Mark (Republican), Balderson, Troy (Republican), Houchin, Erin (Republican), Mann, Tracey (Republican), Rulli, Michael A. (Republican), Wied, Tony (Republican), Fong, Vince (Republican), Simpson, Michael K. (Republican), Steube, W. Gregory (Republican), Sessions, Pete (Republican), Bean, Aaron (Republican), Murphy, Gregory F. (Republican), Taylor, David J. (Republican), Crank, Jeff (Republican), Biggs, Sheri (Republican), Maloy, Celeste (Republican), Bresnahan, Robert P. (Republican), Comer, James (Republican), Fischbach, Michelle (Republican), Davidson, Warren (Republican), Van Drew, Jefferson (Republican), Turner, Michael R. (Republican), Carey, Mike (Republican), Hurd, Jeff (Republican), Mills, Cory (Republican), Rose, John W. (Republican), Wilson, Joe (Republican), Norman, Ralph (Republican), Westerman, Bruce (Republican), Gooden, Lance (Republican), Stutzman, Marlin A. (Republican), Scott, Austin (Republican), Kiley, Kevin (Independent), Haridopolos, Mike (Republican), Davis, Donald G. (Democratic), Greene, Marjorie Taylor (Republican), Miller, Mary E. (Republican), Moore, Barry (Republican), Allen, Rick W. (Republican), Bergman, Jack (Republican), DesJarlais, Scott (Republican), Flood, Mike (Republican), Harris, Andy (Republican), Barr, Andy (Republican), Jordan, Jim (Republican), Messmer, Mark B. (Republican), Diaz-Balart, Mario (Republican), Gosar, Paul A. (Republican), Walberg, Tim (Republican), Hill, J. French (Republican), McGuire, John J. (Republican), Arrington, Jodey C. (Republican), Gonzales, Tony (Republican), Aderholt, Robert B. (Republican), Nehls, Troy E. (Republican), Fedorchak, Julie (Republican), Begich, Nicholas J. (Republican), Burchett, Tim (Republican), Donalds, Byron (Republican), Baumgartner, Michael (Republican), Malliotakis, Nicole (Republican), Crawford, Eric A. "Rick" (Republican), Luttrell, Morgan (Republican), Dunn, Neal P. (Republican), Massie, Thomas (Republican), Mast, Brian J. (Republican), Rogers, Harold (Republican), Carter, John R. (Republican), Hudson, Richard (Republican), Joyce, David P. (Republican), Goldman, Craig A. (Republican), Reschenthaler, Guy (Republican), Shreve, Jefferson (Republican), Stefanik, Elise M. (Republican), Knott, Brad (Republican), Webster, Daniel (Republican), Onder, Robert F. (Republican), and Van Epps, Matt (Republican).
What is the current status of HR 1301?
This bill is in committee in the House. Introduced February 13, 2025. It must pass committee before a floor vote.
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