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S 3638 115th Congress Senate

Estate Tax Rate Reduction Act

Official title: A bill to amend the Internal Revenue Code of 1986 to reduce the rate of tax on estates, gifts, and generation-skipping transfers.

Introduced: November 29, 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
Nov 15, 2018
Read twice and referred to the Committee on Finance.
Nov 15, 2018
Introduced in Senate
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 Latest action November 15, 2018

Read twice and referred to the Committee on Finance.

 Plain-English summary Congressional Research Service

Estate Tax Rate Reduction Act

This bill amends the Internal Revenue Code to reduce the rate for the tax on estates, gifts, and generation-skipping transfers to 20%. (Under current law, the highest rate is 40%.)

The bill also exempts the budgetary effects of the tax reduction from the Pay-As-You-Go (PAYGO) rules established by the Statutory Pay-As-You-Go Act of 2010 and the FY2018 congressional budget resolution.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 3
All 3 Republican 3
R
Ernst, Joni
Iowa · Dec 19, 2018
 R
Boozman, John
Arkansas · Nov 29, 2018
 R
Cotton, Tom
Arkansas · Nov 29, 2018
Cite this page click to expand
APA
U.S. Congress. (2026). S. 3638: Estate Tax Rate Reduction Act. 115th Congress. Open America. https://openamerica.io/bill/115-S-3638/
MLA
"S. 3638: Estate Tax Rate Reduction Act." 115th Congress, 2026, Open America, https://openamerica.io/bill/115-S-3638/.
Bluebook (legal)
S. 3638, 115th Cong. (2026), https://openamerica.io/bill/115-S-3638/.
Markdown link
[S. 3638: Estate Tax Rate Reduction Act](https://openamerica.io/bill/115-S-3638/)
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