To amend the Internal Revenue Code of 1986 to repeal the estate and generation-skipping transfer taxes, and for other purposes.
Analysis under review: This bill has generated analysis that may be too generic or incomplete. Clause-level evidence remains available below.
Summary
What This Bill Does
The bill requires removes a compliance mandate provision: 2. Repeal of estate and generation-skipping transfer taxes Subchapter C of chapter 11 of subtitle B of the Internal Revenue Code of 1986 is amended by adding at the end, requires removes a compliance mandate provision: 2210. Termination Except as provided in subsection (b), this chapter shall not apply to the estates of decedents dying on or after the date of the enactment of the Death, and requires removes a compliance mandate provision: 2664. Termination This chapter shall not apply to generation-skipping transfers on or after the date of the enactment of the Death Tax Repeal Act of 2025. It relies on compliance mandates, tax credits, and delegation of rulemaking. The main policy areas are Environment.
Who Benefits and How
The available clause analysis does not identify a specific beneficiary group.
Who Bears the Burden and How
No clear private burden is identified from the available clause analysis; implementing agencies may still take on administrative work.
Key Provisions
- Requires removes a compliance mandate provision: 2. Repeal of estate and generation-skipping transfer taxes Subchapter C of chapter 11 of subtitle B of the Internal Revenue Code of 1986 is amended by adding at the end...
- Requires removes a compliance mandate provision: 2210. Termination Except as provided in subsection (b), this chapter shall not apply to the estates of decedents dying on or after the date of the enactment of the Death...
- Requires removes a compliance mandate provision: 2664. Termination This chapter shall not apply to generation-skipping transfers on or after the date of the enactment of the Death Tax Repeal Act of 2025.
- Reduces a tax credit, compliance mandate, delegation of rulemaking provision: 3.
Evidence Chain:
This summary is generated from the full bill text using AI analysis. Expand "Detailed Analysis" below for primary purpose and policy domains.
At a Glance
What This Bill Does
The bill requires removes a compliance mandate provision: 2. Repeal of estate and generation-skipping transfer taxes Subchapter C of chapter 11 of subtitle B of the Internal Revenue Code of 1986 is amended by adding at the end, requires removes a compliance mandate provision: 2210. Termination Except as provided in subsection (b), this chapter shall not apply to the estates of decedents dying on or after the date of the enactment of the Death, and requires removes a compliance mandate provision: 2664. Termination This chapter shall not apply to generation-skipping transfers on or after the date of the enactment of the Death Tax Repeal Act of 2025.
Key Policy Areas
Environment
Primary Purpose
The bill requires removes a compliance mandate provision: 2. Repeal of estate and generation-skipping transfer taxes Subchapter C of chapter 11 of subtitle B of the Internal Revenue Code of 1986 is amended by adding at the end, requires removes a compliance mandate provision: 2210. Termination Except as provided in subsection (b), this chapter shall not apply to the estates of decedents dying on or after the date of the enactment of the Death, and requires removes a compliance mandate provision: 2664. Termination This chapter shall not apply to generation-skipping transfers on or after the date of the enactment of the Death Tax Repeal Act of 2025.
Policy Domains
Sponsors
Legislative Progress
IntroducedMr. Thune (for himself, Mr. Grassley, Mr. Lankford, Mrs. Hyde-Smith, …
Impact analysis is available but no clear stakeholder effects identified. View clause-level analysis →
Bill Structure & Actor Mappings
Who is "The Secretary" in each section?
- "federal_implementing_agencies"
- → Federal agencies assigned duties by the bill
We use a combination of our own taxonomy and classification in addition to large language models to assess meaning and potential beneficiaries. High confidence means strong textual evidence. Always verify with the original bill text.
Learn more about our methodology