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H.R. 521 116th Congress House

Permanently Repeal the Estate Tax Act of 2019

Official title: To amend the Internal Revenue Code of 1986 to repeal the estate tax and retain stepped-up basis at death.

Introduced: January 11, 2019 Introduced by: Robert E. Latta Republican · Ohio See on congress.gov
Taxation Transfer and inheritance taxes
This bill died when the 116th Congress ended
It never became law before the 116th Congress (2019–2020) 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
Jan 11, 2019
Referred to the House Committee on Ways and Means.
Jan 11, 2019
Introduced in House
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 Latest action January 11, 2019

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

Permanently Repeal the Estate Tax Act of 2019

This bill repeals the federal estate tax, effective for estates of decedents dying after December 31, 2018.

 Related & companion bills 1
 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). H.R. 521: Permanently Repeal the Estate Tax Act of 2019. 116th Congress. Open America. https://openamerica.io/bill/116-HR-521/
MLA
"H.R. 521: Permanently Repeal the Estate Tax Act of 2019." 116th Congress, 2026, Open America, https://openamerica.io/bill/116-HR-521/.
Bluebook (legal)
H.R. 521, 116th Cong. (2026), https://openamerica.io/bill/116-HR-521/.
Markdown link
[H.R. 521: Permanently Repeal the Estate Tax Act of 2019](https://openamerica.io/bill/116-HR-521/)
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