H.R. 177

Death Tax Repeal Act

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I

113th CONGRESS

1st Session

H. R. 177

IN THE HOUSE OF REPRESENTATIVES

January 4, 2013

Mr. Griffin of Arkansas introduced the following bill; which was referred to the Committee on Ways and Means

A BILL

To repeal the Federal estate and gift taxes.

1.

Short title

This Act may be cited as the Death Tax Repeal Act.

2.

Repeal of estate and gift taxes

(a)

In general

Subtitle B of the Internal Revenue Code of 1986 (relating to estate, gift, and generation-skipping taxes) is hereby repealed.

(b)

Effective date

The repeal made by subsection (a) shall apply to estates of decedents dying, gifts made, and generation-skipping transfers made after the date of the enactment of this Act.