H.R. 6228House115th Congress (2017-2019)In Committee

To amend the Internal Revenue Code of 1986 to make permanent the increase in the estate and gift tax exemption made by Public Law 115-97.

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Updated April 15, 2026 at 10:35 PM UTC

The bill makes the higher estate and gift tax exemption that was temporarily raised by the Tax Cuts and Jobs Act permanent. It raises the exemption amount from $5 million to $10 million per individual, affecting anyone who makes gifts or leaves an estate. The change applies to estates of people who die and gifts made after December 31, 2017.

Key Provisions

Increases the estate and gift tax exemption from $5 million to $10 million per individual by amending the Internal Revenue Code.
Updates Section 2001(g) so that gift tax calculations use the tax rates in effect at the decedent’s death rather than at the time of the gift.
Removes the previous subparagraph (C) in Section 2010(c)(3) that limited the exemption.
Sets the changes to apply to estates of decedents dying and gifts made after December 31, 2017.

Legislative Activity

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HouseIntro Referral Latest Action

Referred to the House Committee on Ways and Means.

Ways and Means Committee

June 26, 2018

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HouseIntro Referral

Introduced in House

June 26, 2018

HouseIntro Referral

Referred to the House Committee on Ways and Means.

Ways and Means Committee

June 26, 2018

Bill Text

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Introduced in HouseIssued June 26, 2018

115th CONGRESS

2d Session

H. R. 6228

IN THE HOUSE OF REPRESENTATIVES

June 26, 2018

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

A BILL

To amend the Internal Revenue Code of 1986 to make permanent the increase in the estate and gift tax exemption made by Public Law 115–97.

Increase in estate and gift tax exemption made permanent

(a)

In general

Section 2010(c)(3) of the Internal Revenue Code of 1986 is amended in subparagraph (A), by striking $5,000,000 and inserting $10,000,000.

(b)

Conforming amendments

(1)

Section 2001(g) of such Code is amended to read as follows:

(g)

Modifications to gift tax payable To reflect different tax rates

For purposes of applying subsection (b)(2) with respect to 1 or more gifts, the rates of tax under subsection (c) in effect at the decedent’s death shall, in lieu of the rates of tax in effect at the time of such gifts, be used both to compute—

(1)

the tax imposed by chapter 12 with respect to such gifts, and

(2)

the credit allowed against such tax under section 2505, including in computing—

(A)

the applicable credit amount under section 2505(a)(1), and

(B)

the sum of the amounts allowed as a credit for all preceding periods under section 2505(a)(2).

(2)

Section 2010(c)(3) of such Code is amended by striking subparagraph (C).

(c)

Effective date

The amendments made by this section shall apply to estates of decedents dying and gifts made after December 31, 2017.