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S 860 114th Congress Senate Taxation Inflation and prices Transfer and inheritance taxes

Death Tax Repeal Act of 2015

Introduced: March 25, 2015 Introduced by: Thune, John Republican · South Dakota See on congress.gov
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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 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.

What's happening now March 25, 2015

Read twice and referred to the Committee on Finance.

 Related & companion bills 3
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
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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