S. 1108Senate118th Congress (2023-2025)In Committee

Death Tax Repeal Act of 2023

AI-Generated Summary

Updated January 20, 2026 at 5:55 AM UTC

The Death Tax Repeal Act of 2023 eliminates the federal estate tax and the generation‑skipping transfer (GST) tax for people who die or make transfers after the law takes effect. It also changes how the gift tax is calculated, updates the gift‑tax rate schedule, and raises the lifetime gift exemption with an inflation adjustment. The changes affect individuals and trusts that would otherwise owe estate, GST, or gift taxes.

Key Provisions

Repeals the estate tax for estates of decedents dying on or after the enactment date.
Repeals the generation‑skipping transfer tax for qualifying transfers made on or after the enactment date.
Rewrites the gift‑tax computation, introducing a new rate schedule based on the amount of taxable gifts.
Treats most transfers into trusts as taxable gifts unless the trust is wholly owned by the donor or spouse.
Increases the lifetime gift exemption by tying it to a $10 million tentative tax amount, with an automatic cost‑of‑living adjustment.
Sets effective dates and transition rules so the calendar year of enactment is split for tax‑period calculations.

Legislative Activity

Stay on top of the latest movement without scrolling through every action

2 earlier actions

SenateCommittee Latest Action

Committee on Small Business and Entrepreneurship. Hearings held.

Small Business and Entrepreneurship Committee

January 24, 2024

View full timeline

SenateIntro Referral

Introduced in Senate

March 30, 2023

SenateIntro Referral

Read twice and referred to the Committee on Finance. (text: CR S1094)

Finance Committee

March 30, 2023

SenateCommittee

Committee on Small Business and Entrepreneurship. Hearings held.

Small Business and Entrepreneurship Committee

January 24, 2024

Floor Debate

3 members

What members said about S. 1108 on the floor

1 Republican2 Democrats

Sen. Alex PadillaD-CA · Mar 30, 2023

Madam President, I rise to reintroduce the Cesar E. Chavez and the Farmworker Movement National Historical Park Act. This Friday, March 31, we celebrate Cesar Chavez Day to honor and celebrate the…

Madam President, I rise to reintroduce the Cesar E. Chavez and the Farmworker Movement National Historical Park Act.

This Friday, March 31, we celebrate Cesar Chavez Day to honor and celebrate the life and legacy of the civil rights and labor leader whose impact reverberated throughout California and across the world. For Cesar Chavez, it did not matter where you came from or what your job was, he believed in your fundamental right to dignity and respect.

Ahead of Cesar Chavez Day, I introduce this legislation, which would establish the Cesar E. Chavez and the Farmworker Movement National Historical Park in California and Arizona to preserve the nationally significant sites associated with Cesar Chavez and the farmworker movement.

In 2008, with strong bipartisan support, Congress enacted legislation directing the National Park Service to conduct a special resource study of sites that are significant to the life of Cesar Chavez and the farm labor movement in the Western United States. The National Park Service evaluated over 100 sites and found that five sites were ``nationally significant.'' Importantly, the Park Service wrote that these nationally significant sites depict a distinct and important aspect of American history associated with civil rights and labor movements that are not adequately represented or protected elsewhere. While the Park Service provided five management alternatives to protect these special places, they ultimately recommended that Congress establish a national historic park that would include several nationally significant sites.

In 2012, President Obama established the Cesar E. Chavez National Monument. The property is in Keene, CA, and is known as Nuestra Senora Reina de la Paz. In his Presidential Proclamation, President Obama said: ``This site marks the extraordinary achievements and contributions to the history of the United States made by Cesar Chavez and the farm worker movement that he led with great vision and fortitude. La Paz reflects his conviction that ordinary people can do extraordinary things.''

While this was a critical step forward, the National Monument leaves out many nationally significant sites and leaves many important stories untold. The creation of a national historical park, as originally recommended by the Park Service, would allow the National Park Service to tell the full story of Cesar Chavez and the farm labor movement for the benefit of all Americans.

In addition to the inclusion of the existing Cesar E. Chavez National Monument, which includes La Nuestra Senora Reina de la Paz, in Keene, CA, the National Park Service would be able to add additional sites to the park upon written agreement from site owners. These sites include the Forty Acres in Delano, CA, the Santa Rita Center in Phoenix, AZ; and McDonnell Hall, in San Jose, CA. These sites contain nationally significant resources associated with Cesar Chavez and the farmworker movement and would be preserved and protected as part of the National Park System.

This legislation would also require the National Park Service to complete a national historic trail study to determine the feasibility of creating the Farmworker Peregrinacion National Historic Trail. This trail would commemorate the 1966 Delano to Sacramento March, a major milestone event in the farm labor movement. According to the Special Resource Study, ``More than one hundred men and women set out from Delano on March 17, 1966, and thousands of farm workers and their families joined in for short stretches along the way. By the time the marchers entered Sacramento on Easter Sunday, April 10, 1966, the farm worker movement had secured a contract and attracted new waves of support from across the country.''

We must honor and celebrate the life and legacy of Cesar Chavez, the inspirational civil rights advocate and leader of the farm labor movement whose impact reverberated in California and across the world. His list of accomplishments is long, from creating the Nation's first permanent agricultural labor union to helping secure passage of the first American law that recognized farmworkers' rights to organize.

While widely respected as the most important Latino leader in the United States in the 20th century, Cesar Chavez was not just a leader for the Latino community. Following the principles of Mahatma Gandhi and Martin Luther King, Jr., Cesar Chavez led a nonviolent movement of protests and boycotts to secure a union, better pay, and better working conditions for farmworkers of all ethnicities. He also played a leading role in the broader labor movement, the Chicano movement, and the environmental movement.

But this park will not just focus on Chavez's legacy; it will also preserve

the thousands of stories of people who played a role in the broader farm labor movement. According to the special resource study, ``During the 1960s, the farm labor movement attracted support from a wide array of individuals, including members of other unions, religious leaders, civil rights activists, high school students and college students (including young Chicanos and Filipinos), environmentalists, and justice-minded consumers across the country and abroad.''

As the son of immigrants from Mexico and the first Latino to represent California in the U.S. Senate, I believe the movement Cesar Chavez created is just as important today as it ever has been. The National Park System--which preserves our natural, historical, and cultural heritage while offering vital spaces for teaching, learning, and outdoor recreation-must paint the full mosaic of America. Through the sites preserved by this bill, we can ensure that the National Park System preserves the diverse history of our Nation that is too often overlooked. As a farmworker himself, Cesar Chavez maintained a strong connection to the natural environment. This bill uplifts his story and those of others whose contributions helped build the farmworker and civil rights movements that are pillars of American history.

I thank the bill's cosponsors in the Senate and House of Representatives, and I especially want to thank Congressman Ruiz for spearheading this effort with me to ensure that our national monuments and historical parks better reflect the diversity of America's heritage.

Today and every day, let's recommit to the work Cesar Chavez began. As he would say: La Lucha Sigue. We must not waver as we keep up the fight for justice and equality for all.

I look forward to working with my colleagues to enact the Cesar E. Chavez National Historical Park Act as quickly as possible.

Sen. John ThuneR-SD · Mar 30, 2023

Madam President, I ask unanimous consent that the text of the bill be printed in the Record.

Sen. Richard J. DurbinD-IL · Mar 30, 2023

Madam President, I ask unanimous consent that the text of the bill be printed in the Record.

Sen. John ThuneR-SD · Mar 30, 2023

Madam President, I ask unanimous consent that the text of the bill be printed in the Record.

Bill Text

Latest available legislative text

Reading Mode

Raw Text PDF XML

Introduced in SenateIssued March 30, 2023

118th CONGRESS

1st Session

S. 1108

IN THE SENATE OF THE UNITED STATES

March 30, 2023

Mr. Thune (for himself, Mr. Barrasso, Mrs. Blackburn, Mr. Boozman, Mr. Braun, Mrs. Britt, Mr. Budd, Mrs. Capito, Mr. Cornyn, Mr. Cotton, Mr. Cramer, Mr. Crapo, Mr. Cruz, Mr. Daines, Ms. Ernst, Mrs. Fischer, Mr. Graham, Mr. Grassley, Mr. Hagerty, Mr. Hawley, Mr. Hoeven, Mrs. Hyde-Smith, Mr. Johnson, Mr. Kennedy, Mr. Lankford, Mr. Lee, Ms. Lummis, Mr. Marshall, Mr. McConnell, Mr. Moran, Mr. Mullin, Mr. Ricketts, Mr. Risch, Mr. Rounds, Mr. Rubio, Mr. Schmitt, Mr. Scott of Florida, Mr. Scott of South Carolina, Mr. Tillis, Mr. Tuberville, and Mr. Wicker) introduced the following bill; which was read twice and referred to the Committee on Finance

A BILL

To amend the Internal Revenue Code of 1986 to repeal the estate and generation-skipping transfer taxes, and for other purposes.

Short title

This Act may be cited as the Death Tax Repeal Act of 2023.

Repeal of estate and generation-skipping transfer taxes

(a)

Estate Tax Repeal

Subchapter C of chapter 11 of subtitle B of the Internal Revenue Code of 1986 is amended by adding at the end the following new section:

2210.

Termination

(a)

In general

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 Tax Repeal Act of 2023.

(b)

Certain Distributions From Qualified Domestic Trusts

In applying section 2056A with respect to the surviving spouse of a decedent dying before the date of the enactment of the Death Tax Repeal Act of 2023—

(1)

section 2056A(b)(1)(A) shall not apply to distributions made after the 10-year period beginning on such date, and

(2)

section 2056A(b)(1)(B) shall not apply on or after such date.

(b)

Generation-Skipping Transfer Tax Repeal

Subchapter G of chapter 13 of subtitle B of such Code is amended by adding at the end the following new section:

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 2023.

(c)

Conforming Amendments

(1)

The table of sections for subchapter C of chapter 11 of the Internal Revenue Code of 1986 is amended by adding at the end the following new item:

Sec. 2210. Termination.

(2)

The table of sections for subchapter G of chapter 13 of such Code is amended by adding at the end the following new item:

Sec. 2664. Termination.

(d)

Effective Date

The amendments made by this section shall apply to the estates of decedents dying, and generation-skipping transfers, after the date of the enactment of this Act.

Modifications of gift tax

(a)

Computation of gift tax

Subsection (a) of section 2502 of the Internal Revenue Code of 1986 is amended to read as follows:

(a)

Computation of tax

(1)

In general

The tax imposed by section 2501 for each calendar year shall be an amount equal to the excess of—

(A)

a tentative tax, computed under paragraph (2), on the aggregate sum of the taxable gifts for such calendar year and for each of the preceding calendar periods, over

(B)

a tentative tax, computed under paragraph (2), on the aggregate sum of the taxable gifts for each of the preceding calendar periods.

(2)

Rate schedule

If the amount with respect to which the tentative tax to be computed is:	The tentative tax is:
Not over $10,000	18% of such amount.
Over $10,000 but not over $20,000	$1,800, plus 20% of the excess over $10,000.
Over $20,000 but not over $40,000	$3,800, plus 22% of the excess over $20,000.
Over $40,000 but not over $60,000	$8,200, plus 24% of the excess over $40,000.
Over $60,000 but not over $80,000	$13,000, plus 26% of the excess over $60,000.
Over $80,000 but not over $100,000	$18,200, plus 28% of the excess over $80,000.
Over $100,000 but not over $150,000	$23,800, plus 30% of the excess over $100,000.
Over $150,000 but not over $250,000	$38,800, plus 32% of the excess over $150,000.
Over $250,000 but not over $500,000	$70,800, plus 34% of the excess over $250,000.
Over $500,000	$155,800, plus 35% of the excess over $500,000.

(b)

Treatment of Certain Transfers in Trust

Section 2511 of the Internal Revenue Code of 1986 is amended by adding at the end the following new subsection:

(c)

Treatment of Certain Transfers in Trust

Notwithstanding any other provision of this section and except as provided in regulations, a transfer in trust shall be treated as a taxable gift under section 2503, unless the trust is treated as wholly owned by the donor or the donor’s spouse under subpart E of part I of subchapter J of chapter 1.

(c)

Lifetime gift exemption

(1)

In general

Paragraph (1) of section 2505(a) of the Internal Revenue Code of 1986 is amended to read as follows:

(1)

the amount of the tentative tax which would be determined under the rate schedule set forth in section 2502(a)(2) if the amount with respect to which such tentative tax is to be computed were $10,000,000, reduced by

(2)

Inflation adjustment

Section 2505 of such Code is amended by adding at the end the following new subsection:

(d)

Inflation adjustment

(1)

In general

In the case of any calendar year after 2011, the dollar amount in subsection (a)(1) shall be increased by an amount equal to—

(A)

such dollar amount, multiplied by

(B)

the cost-of-living adjustment determined under section 1(f)(3) for such calendar year by substituting calendar year 2010 for calendar year 2016 in subparagraph (A)(ii) thereof.

(2)

Rounding

If any amount as adjusted under paragraph (1) is not a multiple of $10,000, such amount shall be rounded to the nearest multiple of $10,000.

(d)

Conforming amendments

(1)

Section 2505(a) of such Code is amended by striking the last sentence.

(2)

The heading for section 2505 of such Code is amended by striking Unified.

(3)

The item in the table of sections for subchapter A of chapter 12 of such Code relating to section 2505 is amended to read as follows:

Sec. 2505. Credit against gift tax.

(e)

Effective date

The amendments made by this section shall apply to gifts made on or after the date of the enactment of this Act.

(f)

Transition rule

(1)

In general

For purposes of applying sections 1015(d), 2502, and 2505 of the Internal Revenue Code of 1986, the calendar year in which this Act is enacted shall be treated as 2 separate calendar years one of which ends on the day before the date of the enactment of this Act and the other of which begins on such date of enactment.

(2)

Application of section 2504(b)

For purposes of applying section 2504(b) of the Internal Revenue Code of 1986, the calendar year in which this Act is enacted shall be treated as one preceding calendar period.