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HR 1105 114th Congress House Taxation Inflation and prices Transfer and inheritance taxes

Death Tax Repeal Act of 2015

Introduced: March 19, 2015 See on congress.gov
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This bill died when the 114th Congress ended
It never became law before the 114th Congress (2015–2016) 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 19 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Apr 20, 2015
Received in the Senate.
Apr 16, 2015
On passage Passed by recorded vote: 240 - 179 (Roll no. 161). (text: CR H2275-2276)
Apr 16, 2015
Motion to reconsider laid on the table Agreed to without objection.
Apr 16, 2015
On motion to recommit with instructions Failed by the Yeas and Nays: 186 - 232 (Roll no. 160). (consideration: CR H2290-2291)
Apr 16, 2015
Considered as unfinished business. (consideration: CR H2290-2292)
Apr 16, 2015
POSTPONED PROCEEDINGS - At the conclusion of debate on the motion to recommit with instructions, the Chair put the question on adopting the motion and by voice vote, announced that the noes had prevailed. Mr. Nolan demanded the yeas and nays and pursuant to the order of the House of today, the Chair postponed further proceedings on the question of adoption until a time to be announced.
Apr 16, 2015
The previous question on the motion to recommit with instructions was ordered without objection. (consideration: CR H2286)
Apr 16, 2015
DEBATE - The House proceeded with 10 minutes of debate on the motion to recommit with instructions, pending a reservation of a point of order. The instructions contained in the motion seek to require the bill to be reported back to the House with an amendment to add a section at the end of the bill titled Benefits Disallowed in Cases of Gift and Estate Tax Evasion. Subsequently, the reservation of a point of order was withdrawn.
Apr 16, 2015
Mr. Nolan moved to recommit with instructions to the Committee on Ways and Means. (consideration: CR H2285-2286; text: CR H2285)
Apr 16, 2015
The previous question was ordered pursuant to the rule. (consideration: CR H2285)
Apr 16, 2015
DEBATE - The House proceeded with one hour of debate on H.R. 1105.
Apr 16, 2015
This resolution provides for consideration of H.R. 622, H.R. 1105, and H.R. 1195.
Apr 16, 2015
Considered under the provisions of rule H. Res. 200. (consideration: CR H2275-2286)
Apr 6, 2015
Placed on the Union Calendar, Calendar No. 33.
Apr 6, 2015
Reported (Amended) by the Committee on Ways and Means. H. Rept. 114-52.
Mar 25, 2015
Ordered to be Reported (Amended) by the Yeas and Nays: 22 - 10.
Mar 25, 2015
Committee Consideration and Mark-up Session Held.
Feb 26, 2015
Referred to the House Committee on Ways and Means.
Feb 26, 2015
Introduced in House
 Votes taken on this bill 2
DateChamberWhat was voted onResultYes–No
Apr 16, 2015 House · vote #161 On Passage Passed 240–179 See who voted →
Apr 16, 2015 House · vote #160 On Motion to Recommit with Instructions Failed 186–232 See who voted →
 Amendments to this bill 1

Amendments propose changes to this bill. Members vote on amendments separately before the final bill vote. An agreed amendment becomes part of the bill; a failed amendment does not.

AmendmentSponsorPurposeStatusLatest action
HAMDT 88 — Pursuant to H. Res. 200, the amendment in the nature of a substitute recommended by the Committee on Ways and… Pending —
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 Plain-English summary Congressional Research Service

Death Tax Repeal Act of 2015

(Sec. 2) This bill amends the Internal Revenue Code to repeal the estate and generation-skipping transfer taxes for estates of decedents dying or for transfers made on or after the enactment date of this Act. In the case of assets placed in a qualified domestic trust by a decedent who dies prior to the enactment of this Act, the current estate tax will not apply to: (1) distributions from such trust before the death of a surviving spouse made more than 10 years after the enactment date of this Act, and (2) assets remaining in such trust upon the death of the surviving spouse.

(Sec. 3) This section revises gift tax rates to lower the top rate to 35% and deems a transfer in trust to be a taxable gift unless the trust is treated as wholly-owned by the donor or the donor's spouse.

The lifetime exemption for gifts is set at $5 million with a cost-of-living adjustment for calendar years beginning after 2011. The adjusted exemption amount in 2015 is $5.43 million.

(Sec. 4) The budgetary effects of this Act are exempted from entry on either PAYGO scorecard maintained under the Statutory Pay-As-You-Go Act of 2010.

What's happening now April 20, 2015

Received in the Senate.

 Related & companion bills 4
  • HRES 200 Related bill Providing for consideration of the bill (H.R. 622) to amend the Internal Revenue Code of 1986 to make permanent the ded…
  • HR 4936 Related bill Main Street Jobs and Opportunity Act of 2016
  • S 3291 Related bill Small Business Bill of Rights
  • S 860 Identical bill Death Tax Repeal Act of 2015
 Bill text 4 versions

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 65
All 65 Democratic 1 Republican 44
Roby, Martha
· Mar 26, 2015
 R
Scott, Austin
Georgia · Mar 26, 2015
 R
Womack, Steve
Arkansas · Mar 26, 2015
Abraham, Ralph
· Mar 25, 2015
Curbelo, Carlos
· Mar 25, 2015
 R
Newhouse, Dan
Washington · Mar 25, 2015
 R
Stefanik, Elise M.
New York · Mar 25, 2015
 R
Wilson, Joe
South Carolina · Mar 25, 2015
 R
Allen, Rick W.
Georgia · Mar 24, 2015
 R
Emmer, Tom
Minnesota · Mar 24, 2015
FRELINGHUYSEN, RODNEY
· Mar 24, 2015
 R
Hudson, Richard
North Carolina · Mar 24, 2015
 R
Huizenga, Bill
Michigan · Mar 24, 2015
 R
McClintock, Tom
California · Mar 24, 2015
Poliquin, Bruce
· Mar 24, 2015
 R
Schweikert, David
Arizona · Mar 24, 2015
 R
Smith, Christopher H.
New Jersey · Mar 24, 2015
 R
Webster, Daniel
Florida · Mar 24, 2015
 R
Barr, Andy
Kentucky · Mar 23, 2015
 R
Buchanan, Vern
Florida · Mar 23, 2015
 R
Calvert, Ken
California · Mar 23, 2015
Costello, Ryan
· Mar 23, 2015
Gowdy, Trey
· Mar 23, 2015
 R
Guthrie, Brett
Kentucky · Mar 23, 2015
Hensarling, Jeb
· Mar 23, 2015
 R
Hill, J. French
Arkansas · Mar 23, 2015
Hurd, Will
· Mar 23, 2015
 R
Perry, Scott
Pennsylvania · Mar 23, 2015
 R
Thompson, Glenn
Pennsylvania · Mar 23, 2015
THORNBERRY, WILLIAM
· Mar 23, 2015
Trott, David
· Mar 23, 2015
 R
Carter, Earl L. "Buddy"
Georgia · Mar 19, 2015
Rothfus, Keith
· Mar 19, 2015
Young, David
· Mar 19, 2015
 R
Kelly, Mike
Pennsylvania · Mar 18, 2015
 R
Aderholt, Robert B.
Alabama · Mar 17, 2015
 R
Bost, Mike
Illinois · Mar 17, 2015
Collins, Doug
· Mar 17, 2015
 R
Crawford, Eric A. "Rick"
Arkansas · Mar 17, 2015
DeSantis, Ron
· Mar 17, 2015
 R
Graves, Sam
Missouri · Mar 17, 2015
 R
Grothman, Glenn
Wisconsin · Mar 17, 2015
 R
Latta, Robert E.
Ohio · Mar 17, 2015
Reichert, David
· Mar 17, 2015
 R
Rogers, Mike D.
Alabama · Mar 17, 2015
 R
Smith, Adrian
Nebraska · Mar 17, 2015
 R
Valadao, David G.
California · Mar 17, 2015
 R
Wagner, Ann
Missouri · Mar 17, 2015
 R
Weber, Randy K. Sr.
Texas · Mar 17, 2015
 R
Blackburn, Marsha
Tennessee · Mar 13, 2015
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Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 1105: Death Tax Repeal Act of 2015. 114th Congress. Open America. https://openamerica.io/bill/114-HR-1105/
MLA
"H.R. 1105: Death Tax Repeal Act of 2015." 114th Congress, 2026, Open America, https://openamerica.io/bill/114-HR-1105/.
Bluebook (legal)
H.R. 1105, 114th Cong. (2026), https://openamerica.io/bill/114-HR-1105/.
Markdown link
[H.R. 1105: Death Tax Repeal Act of 2015](https://openamerica.io/bill/114-HR-1105/)
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