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H.R. 6228 115th Congress House

To amend the Internal Revenue Code of 1986 to make permanent the increase in the estate and gift tax exemption made by Public Law 115-97.

Introduced: June 26, 2018 See on congress.gov
Taxation Transfer 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
Jun 26, 2018
Referred to the House Committee on Ways and Means.
Jun 26, 2018
Introduced in House
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 Latest action June 26, 2018

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

This bill amends the Internal Revenue Code to make permanent the $10 million exemption amount for the estate and gift tax. (Under current law, the exemption amount has been temporarily increased from $5 million to $10 million for decedents dying or gifts made after December 31, 2017, and before January 1, 2026. The amount is indexed for inflation after 2011.)

 Related & companion bills 2
  • HR 6760 Protecting Family and Small Business Tax Cuts Act of 2018
  • S 2687 A bill to amend the Internal Revenue Code of 1986 to make permanent the individual tax provisions of the tax reform law…
 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. 6228: To amend the Internal Revenue Code of 1986 to make permanent the increase in the estate and gift tax exemption made by Public Law 115-97.. 115th Congress. Open America. https://openamerica.io/bill/115-HR-6228/
MLA
"H.R. 6228: To amend the Internal Revenue Code of 1986 to make permanent the increase in the estate and gift tax exemption made by Public Law 115-97.." 115th Congress, 2026, Open America, https://openamerica.io/bill/115-HR-6228/.
Bluebook (legal)
H.R. 6228, 115th Cong. (2026), https://openamerica.io/bill/115-HR-6228/.
Markdown link
[H.R. 6228: To amend the Internal Revenue Code of 1986 to make permanent the increase in the estate and gift tax exemption made by Public Law 115-97.](https://openamerica.io/bill/115-HR-6228/)
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