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HR 3886 115th Congress House

To amend the Internal Revenue Code of 1986 to increase the unified credit against the estate and gift tax and to simplify the estate and gift tax rates.

Introduced: September 28, 2017 Introduced by: Scott, Austin Republican · Georgia See on congress.gov
Taxation Inflation and pricesTransfer and inheritance taxes
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This bill died when the 115th Congress ended
It never became law before the 115th Congress (2017–2018) 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 28, 2017
Referred to the House Committee on Ways and Means.
Sep 28, 2017
Introduced in House
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 Latest action September 28, 2017

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

This bill amends the Internal Revenue Code, with respect to the estate and gift tax, to: (1) increase the basic exclusion amount from $5 million to $50 million; (2) modify the required inflation adjustment for the basic exclusion amount; and (3) replace the existing rate schedule, which ranges from 18% to 40% depending on the amount of the estate or gift, with a single 20% rate.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
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APA
U.S. Congress. (2026). H.R. 3886: To amend the Internal Revenue Code of 1986 to increase the unified credit against the estate and gift tax and to simplify the estate and gift tax rates.. 115th Congress. Open America. https://openamerica.io/bill/115-HR-3886/
MLA
"H.R. 3886: To amend the Internal Revenue Code of 1986 to increase the unified credit against the estate and gift tax and to simplify the estate and gift tax rates.." 115th Congress, 2026, Open America, https://openamerica.io/bill/115-HR-3886/.
Bluebook (legal)
H.R. 3886, 115th Cong. (2026), https://openamerica.io/bill/115-HR-3886/.
Markdown link
[H.R. 3886: To amend the Internal Revenue Code of 1986 to increase the unified credit against the estate and gift tax and to simplify the estate and gift tax rates.](https://openamerica.io/bill/115-HR-3886/)
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