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S. 176

BillFederalSenateIn Committee
A bill to amend the Internal Revenue Code of 1986 to reduce the rate of tax on estates, gifts, and generation-skipping transfers.
About This Bill
Committee
Latest Action · January 17, 2019
Read twice and referred to the Committee on Finance.
Congress
116th (2019–2021)
Introduced
January 17, 2019
Sponsor
Sen. Tom CottonR
Cosponsors (4)
0D 4R
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Summary

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Estate Tax Rate Reduction Act This bill reduces the rate for the tax on estates, gifts, and generation-skipping transfers to 20%. (Under current law, the highest rate is 40%.) The bill also exempts the budgetary effects of the tax reduction from the Pay-As-You-Go (PAYGO) rules established by the Statutory Pay-As-You-Go Act of 2010 and the FY2018 congressional budget resolution.

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