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Permanently Repeal the Estate Tax Act of 2015

H.R. 725 · 114th Congress · Feb 4, 2015 · Lineage

A BILL

To amend the Internal Revenue Code of 1986 to repeal the estate tax and retain stepped-up basis at death.

Section 1 Short title

This Act may be cited as the “Permanently Repeal the Estate Tax Act of 2015”.

Sec. 2 Repeal of estate tax and retention of basis step-up

Effective for estates of decedents dying after December 31, 2014, chapter 11 of the Internal Revenue Code of 1986 is repealed.

Lineage

Feb 4, 2015viewing Introduced in House Mr. Latta (for himself, Mr. Jones, Mr. Messer, Mr. Joyce, Mr. Farenthold, Mr. Gosar, Mr. Poe of Texas, Mr. Long, Mr. Jody B. Hice of Georgia, and Mr. Duncan of Tennessee) introduced the following bill; which was referred to the Committee on Ways and Means