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S. 860 114th Congress Senate

Death Tax Repeal Act of 2015

Official title: A bill to amend the Internal Revenue Code of 1986 to repeal the estate and generation-skipping transfer taxes, and for other purposes.

Introduced: March 25, 2015 Introduced by: John Thune Republican · South Dakota See on congress.gov
Taxation Inflation and pricesTransfer 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
Mar 25, 2015
Read twice and referred to the Committee on Finance.
Mar 25, 2015
Introduced in Senate
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 Latest action March 25, 2015

Read twice and referred to the Committee on Finance.

 Plain-English summary Congressional Research Service

Death Tax Repeal Act of 2015

Amends the Internal Revenue Code to: (1) repeal the estate and generation-skipping transfer taxes, and (2) make permanent the maximum 35% gift tax rate and the lifetime gift tax exemption. Provides for an inflation adjustment to such exemption amount.

 Related & companion bills 3
  • HR 1105 Identical bill Death Tax Repeal Act of 2015
  • HR 4936 Main Street Jobs and Opportunity Act of 2016
  • S 3291 Small Business Bill of Rights
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 24
All 24 Republican 21
R
Scott, Tim
South Carolina · Apr 7, 2016
 R
Paul, Rand
Kentucky · Jun 3, 2015
 R
Sullivan, Dan
Alaska · May 5, 2015
 R
Johnson, Ron
Wisconsin · Apr 30, 2015
 R
Ernst, Joni
Iowa · Apr 27, 2015
 R
Cotton, Tom
Arkansas · Apr 20, 2015
 R
Boozman, John
Arkansas · Apr 15, 2015
 R
Wicker, Roger F.
Mississippi · Apr 15, 2015
 R
Daines, Steve
Montana · Apr 14, 2015
 R
Barrasso, John
Wyoming · Mar 25, 2015
 R
Cornyn, John
Texas · Mar 25, 2015
 R
Crapo, Mike
Idaho · Mar 25, 2015
 R
Cruz, Ted
Texas · Mar 25, 2015
 R
Fischer, Deb
Nebraska · Mar 25, 2015
 R
Grassley, Chuck
Iowa · Mar 25, 2015
 R
Hoeven, John
North Dakota · Mar 25, 2015
Isakson, Johnny
· Mar 25, 2015
 R
Lee, Mike
Utah · Mar 25, 2015
 R
McConnell, Mitch
Kentucky · Mar 25, 2015
 R
Moran, Jerry
Kansas · Mar 25, 2015
 R
Murkowski, Lisa
Alaska · Mar 25, 2015
 R
Rounds, Mike
South Dakota · Mar 25, 2015
Toomey, Patrick
· Mar 25, 2015
Vitter, David
· Mar 25, 2015
Cite this page click to expand
APA
U.S. Congress. (2026). S. 860: Death Tax Repeal Act of 2015. 114th Congress. Open America. https://openamerica.io/bill/114-S-860/
MLA
"S. 860: Death Tax Repeal Act of 2015." 114th Congress, 2026, Open America, https://openamerica.io/bill/114-S-860/.
Bluebook (legal)
S. 860, 114th Cong. (2026), https://openamerica.io/bill/114-S-860/.
Markdown link
[S. 860: Death Tax Repeal Act of 2015](https://openamerica.io/bill/114-S-860/)
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