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S 988 109th Congress Senate

Jobs Protection and Estate Tax Reform Act of 2005

Official title: A bill to permanently repeal the estate and generation-skipping transfer taxes.

Introduced: May 10, 2005 See on congress.gov
Taxation CongressEstate taxGift taxInheritance tax
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This bill died when the 109th Congress ended
It never became law before the 109th Congress (2005–2006) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
May 10, 2005
Read twice and referred to the Committee on Finance.
May 10, 2005
Introduced in Senate
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 Latest action May 10, 2005

Read twice and referred to the Committee on Finance.

 Plain-English summary Congressional Research Service

Jobs Protection and Estate Tax Reform Act of 2005 - Amends the Internal Revenue Code to accelerate the repeal of the tax on estates and generation-skipping transfers to January 1, 2005, and to make such repeal permanent.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 8
All 8 Republican 4
Burr, Richard
· May 19, 2005
DeMint, James
· May 19, 2005
 R
Cornyn, John
Texas · May 10, 2005
 R
Crapo, Mike
Idaho · May 10, 2005
 R
Graham, Lindsey
South Carolina · May 10, 2005
Isakson, Johnny
· May 10, 2005
 R
Thune, John
South Dakota · May 10, 2005
Vitter, David
· May 10, 2005
Cite this page click to expand
APA
U.S. Congress. (2026). S. 988: Jobs Protection and Estate Tax Reform Act of 2005. 109th Congress. Open America. https://openamerica.io/bill/109-S-988/
MLA
"S. 988: Jobs Protection and Estate Tax Reform Act of 2005." 109th Congress, 2026, Open America, https://openamerica.io/bill/109-S-988/.
Bluebook (legal)
S. 988, 109th Cong. (2026), https://openamerica.io/bill/109-S-988/.
Markdown link
[S. 988: Jobs Protection and Estate Tax Reform Act of 2005](https://openamerica.io/bill/109-S-988/)
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