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H.R. 3508 114th Congress House

American Solution for Simplifying the Estate Tax Act of 2015

Official title: To amend the Internal Revenue Code of 1986 to allow an annual elective surcharge in lieu of estate tax, and for other purposes.

Introduced: September 15, 2015 Introduced by: Andy Harris Republican · Maryland See on congress.gov
Taxation Tax administration and collection, taxpayersTax reform and tax simplificationTransfer and inheritance taxes
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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 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Sep 15, 2015
Referred to the House Committee on Ways and Means.
Sep 15, 2015
Introduced in House
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 Latest action September 15, 2015

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

American Solution for Simplifying the Estate Tax Act of 2015

This bill amends the Internal Revenue Code to: (1) allow taxpayers an election to make annual payments of 1% of their modified adjusted gross income for a minimum seven-year period in lieu of existing estate and generation-skipping transfer taxes, (2) allow a step-up in basis for estate property of a taxpayer making an election under this Act, and (3) set forth requirements for the filing of an estate tax return by taxpayers who have made an election under this Act.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 2
All 2 Democratic 1
D
Beyer, Donald S.
Virginia · Sep 15, 2015
Mooney, Alexander
· Sep 15, 2015
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 3508: American Solution for Simplifying the Estate Tax Act of 2015. 114th Congress. Open America. https://openamerica.io/bill/114-HR-3508/
MLA
"H.R. 3508: American Solution for Simplifying the Estate Tax Act of 2015." 114th Congress, 2026, Open America, https://openamerica.io/bill/114-HR-3508/.
Bluebook (legal)
H.R. 3508, 114th Cong. (2026), https://openamerica.io/bill/114-HR-3508/.
Markdown link
[H.R. 3508: American Solution for Simplifying the Estate Tax Act of 2015](https://openamerica.io/bill/114-HR-3508/)
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