Death Tax Repeal Act of 2015
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HR 1105 — Death Tax Repeal Act of 2015
Last action — Received in the Senate.
No card. One bill, free forever — alerts when it moves.
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✓Introduced
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Died in session
This bill died with 114th Congress. It reached “Introduced” and never advanced before the session ended, so it can no longer move — a new version would have to be reintroduced in the current session.
This bill is no longer active — its legislative session has ended, so there is no live prognosis. It would have to be reintroduced in the current session to move again.
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.
Bill Text
We don't have the full text on file for this bill yet.
Read HR 1105 on the official United States source →Action History
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Received in the Senate.
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On passage Passed by recorded vote: 240 - 179 (Roll no. 161). (text: CR H2275-2276)
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Motion to reconsider laid on the table Agreed to without objection.
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On motion to recommit with instructions Failed by the Yeas and Nays: 186 - 232 (Roll no. 160). (consideration: CR H2290-2291)
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Considered as unfinished business. (consideration: CR H2290-2292)
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POSTPONED PROCEEDINGS - At the conclusion of debate on the motion to recommit with instructions, the Chair put the question on adopting the motion and by voice vote, announced that the noes had prevailed. Mr. Nolan demanded the yeas and nays and pursuant to the order of the House of today, the Chair postponed further proceedings on the question of adoption until a time to be announced.
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The previous question on the motion to recommit with instructions was ordered without objection. (consideration: CR H2286)
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DEBATE - The House proceeded with 10 minutes of debate on the motion to recommit with instructions, pending a reservation of a point of order. The instructions contained in the motion seek to require the bill to be reported back to the House with an amendment to add a section at the end of the bill titled Benefits Disallowed in Cases of Gift and Estate Tax Evasion. Subsequently, the reservation of a point of order was withdrawn.
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Mr. Nolan moved to recommit with instructions to the Committee on Ways and Means. (consideration: CR H2285-2286; text: CR H2285)
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The previous question was ordered pursuant to the rule. (consideration: CR H2285)
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DEBATE - The House proceeded with one hour of debate on H.R. 1105.
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This resolution provides for consideration of H.R. 622, H.R. 1105, and H.R. 1195.
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Considered under the provisions of rule H. Res. 200. (consideration: CR H2275-2286)
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Placed on the Union Calendar, Calendar No. 33.
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Reported (Amended) by the Committee on Ways and Means. H. Rept. 114-52.
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Ordered to be Reported (Amended) by the Yeas and Nays: 22 - 10.
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Committee Consideration and Mark-up Session Held.
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Referred to the House Committee on Ways and Means.
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Introduced in House
Sponsors
- Kevin Brady · Primary
Sponsorship breakdown
Export CSV (upgrade) →1 sponsors · 0 co-sponsors · 546 not signed on
Sponsors (1)
Co-sponsors (0)
None.
Not signed on (546)
546 members have not signed on to this bill.
Show all 546 →"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.
Subjects
Frequently asked questions
- What does HR 1105 do?
- 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.
- Who sponsors HR 1105?
- HR 1105 is sponsored by Kevin Brady (R).
- What is the current status of HR 1105?
- This bill died with 114th Congress. It reached “Introduced” and never advanced before the session ended, so it can no longer move — a new version would have to be reintroduced in the current session.
- Where can I track HR 1105?
- Track HR 1105 free on One Click Politics — get push/email alerts when it moves.
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