There are 4 versions of this bill. View text

Click the check-box to add or remove the section, click the text link to scroll to that section.
Titles Actions Overview All Actions Cosponsors Committees Related Bills Subjects Latest Summary All Summaries

Titles (4)

Short Titles

Short Titles - House of Representatives

Short Titles as Passed House

Death Tax Repeal Act of 2015

Short Titles as Reported to House

Death Tax Repeal Act of 2015

Short Titles as Introduced

Death Tax Repeal Act of 2015

Official Titles

Official Titles - House of Representatives

Official Title as Introduced

To amend the Internal Revenue Code of 1986 to repeal the estate and generation-skipping transfer taxes, and for other purposes.

Actions Overview (3)

Date Actions Overview
04/16/2015Passed/agreed to in House: On passage Passed by recorded vote: 240 - 179 (Roll no. 161).(text: CR H2275-2276)
04/06/2015Reported (Amended) by the Committee on Ways and Means. H. Rept. 114-52.
02/26/2015Introduced in House

All Actions (19)

Date Chamber All Actions
04/20/2015SenateReceived in the Senate.
04/16/2015-12:11pmHouseOn passage Passed by recorded vote: 240 - 179 (Roll no. 161). (text: CR H2275-2276)
04/16/2015-12:11pmHouseMotion to reconsider laid on the table Agreed to without objection.
04/16/2015-12:03pmHouseOn motion to recommit with instructions Failed by the Yeas and Nays: 186 - 232 (Roll no. 160). (consideration: CR H2290-2291)
04/16/2015-11:56amHouseConsidered as unfinished business. (consideration: CR H2290-2292)
04/16/2015-10:43amHousePOSTPONED PROCEEDINGS - At the conclusion of debate on the motion to recommit with instructions, the Chair put the question on adopting the motion and by voice vote, announced that the noes had prevailed. Mr. Nolan demanded the yeas and nays and pursuant to the order of the House of today, the Chair postponed further proceedings on the question of adoption until a time to be announced.
04/16/2015-10:43amHouseThe previous question on the motion to recommit with instructions was ordered without objection. (consideration: CR H2286)
04/16/2015-10:35amHouseDEBATE - The House proceeded with 10 minutes of debate on the motion to recommit with instructions, pending a reservation of a point of order. The instructions contained in the motion seek to require the bill to be reported back to the House with an amendment to add a section at the end of the bill titled Benefits Disallowed in Cases of Gift and Estate Tax Evasion. Subsequently, the reservation of a point of order was withdrawn.
04/16/2015-10:33amHouseMr. Nolan moved to recommit with instructions to the Committee on Ways and Means. (consideration: CR H2285-2286; text: CR H2285)
04/16/2015-10:33amHouseThe previous question was ordered pursuant to the rule. (consideration: CR H2285)
04/16/2015-9:16amHouseDEBATE - The House proceeded with one hour of debate on H.R. 1105.
04/16/2015-9:16amHouseThis resolution provides for consideration of H.R. 622, H.R. 1105, and H.R. 1195.
04/16/2015-9:16amHouseConsidered under the provisions of rule H. Res. 200. (consideration: CR H2275-2286)
04/06/2015HousePlaced on the Union Calendar, Calendar No. 33.
04/06/2015HouseReported (Amended) by the Committee on Ways and Means. H. Rept. 114-52.
03/25/2015HouseOrdered to be Reported (Amended) by the Yeas and Nays: 22 - 10.
Action By: Committee on Ways and Means
03/25/2015HouseCommittee Consideration and Mark-up Session Held.
Action By: Committee on Ways and Means
02/26/2015HouseReferred to the House Committee on Ways and Means.
02/26/2015HouseIntroduced in House

Cosponsors (135)

* = Original cosponsor
CosponsorDate Cosponsored
Rep. Bishop, Sanford D., Jr. [D-GA-2]* 02/26/2015
Rep. Noem, Kristi L. [R-SD-At Large]* 02/26/2015
Rep. Nunes, Devin [R-CA-22]* 02/26/2015
Rep. McCaul, Michael T. [R-TX-10] 03/03/2015
Rep. Westmoreland, Lynn A. [R-GA-3] 03/03/2015
Rep. Mullin, Markwayne [R-OK-2] 03/03/2015
Rep. Jones, Walter B., Jr. [R-NC-3] 03/03/2015
Rep. LaMalfa, Doug [R-CA-1] 03/03/2015
Rep. Denham, Jeff [R-CA-10] 03/03/2015
Rep. Young, Don [R-AK-At Large] 03/03/2015
Rep. Black, Diane [R-TN-6] 03/03/2015
Rep. Young, Todd C. [R-IN-9] 03/03/2015
Rep. Hultgren, Randy [R-IL-14] 03/03/2015
Rep. Stewart, Chris [R-UT-2] 03/03/2015
Rep. Harper, Gregg [R-MS-3] 03/03/2015
Rep. Blum, Rod [R-IA-1] 03/03/2015
Rep. Paulsen, Erik [R-MN-3] 03/03/2015
Rep. Cramer, Kevin [R-ND-At Large] 03/03/2015
Rep. Massie, Thomas [R-KY-4] 03/03/2015
Rep. Meehan, Patrick [R-PA-7] 03/03/2015
Rep. Cook, Paul [R-CA-8] 03/03/2015
Rep. Schock, Aaron [R-IL-18] 03/03/2015
Rep. Buck, Ken [R-CO-4] 03/03/2015
Rep. Zinke, Ryan K. [R-MT-At Large] 03/03/2015
Rep. Marchant, Kenny [R-TX-24] 03/03/2015
Rep. Comstock, Barbara [R-VA-10] 03/03/2015
Rep. Duffy, Sean P. [R-WI-7] 03/03/2015
Rep. Gosar, Paul A. [R-AZ-4] 03/04/2015
Rep. Messer, Luke [R-IN-6] 03/04/2015
Rep. Holding, George [R-NC-13] 03/04/2015
Rep. Johnson, Sam [R-TX-3] 03/04/2015
Rep. Tipton, Scott R. [R-CO-3] 03/04/2015
Rep. Lummis, Cynthia M. [R-WY-At Large] 03/13/2015
Rep. Ribble, Reid J. [R-WI-8] 03/13/2015
Rep. Jenkins, Lynn [R-KS-2] 03/13/2015
Rep. Collins, Chris [R-NY-27] 03/13/2015
Rep. Smith, Jason [R-MO-8] 03/13/2015
Rep. Walberg, Tim [R-MI-7] 03/13/2015
Rep. Conaway, K. Michael [R-TX-11] 03/13/2015
Rep. Blackburn, Marsha [R-TN-7] 03/13/2015
Rep. Williams, Roger [R-TX-25] 03/13/2015
Rep. Weber, Randy K., Sr. [R-TX-14] 03/17/2015
Rep. Olson, Pete [R-TX-22] 03/17/2015
Rep. Valadao, David G. [R-CA-21] 03/17/2015
Rep. Collins, Doug [R-GA-9] 03/17/2015
Rep. Reichert, David G. [R-WA-8] 03/17/2015
Rep. Roe, David P. [R-TN-1] 03/17/2015
Rep. Farenthold, Blake [R-TX-27] 03/17/2015
Rep. Davis, Rodney [R-IL-13] 03/17/2015
Rep. Rogers, Mike D. [R-AL-3] 03/17/2015
Rep. Graves, Sam [R-MO-6] 03/17/2015
Rep. Crawford, Eric A. "Rick" [R-AR-1] 03/17/2015
Rep. DeSantis, Ron [R-FL-6] 03/17/2015
Rep. Kinzinger, Adam [R-IL-16] 03/17/2015
Rep. Byrne, Bradley [R-AL-1] 03/17/2015
Rep. Reed, Tom [R-NY-23] 03/17/2015
Rep. Latta, Robert E. [R-OH-5] 03/17/2015
Rep. Smith, Adrian [R-NE-3] 03/17/2015
Rep. Ross, Dennis A. [R-FL-15] 03/17/2015
Rep. Duncan, John J., Jr. [R-TN-2] 03/17/2015
Rep. Aderholt, Robert B. [R-AL-4] 03/17/2015
Rep. King, Steve [R-IA-4] 03/17/2015
Rep. Wagner, Ann [R-MO-2] 03/17/2015
Rep. Bost, Mike [R-IL-12] 03/17/2015
Rep. Shimkus, John [R-IL-15] 03/17/2015
Rep. Grothman, Glenn [R-WI-6] 03/17/2015
Rep. Neugebauer, Randy [R-TX-19] 03/18/2015
Rep. Kelly, Mike [R-PA-3] 03/18/2015
Rep. Lamborn, Doug [R-CO-5] 03/19/2015
Rep. Culberson, John Abney [R-TX-7] 03/19/2015
Rep. Chabot, Steve [R-OH-1] 03/19/2015
Rep. Guinta, Frank C. [R-NH-1] 03/19/2015
Rep. Crenshaw, Ander [R-FL-4] 03/19/2015
Rep. Young, David [R-IA-3] 03/19/2015
Rep. Brooks, Mo [R-AL-5] 03/19/2015
Rep. Rothfus, Keith J. [R-PA-12] 03/19/2015
Rep. Jolly, David W. [R-FL-13] 03/19/2015
Rep. Carter, Earl L. "Buddy" [R-GA-1] 03/19/2015
Rep. Thornberry, Mac [R-TX-13] 03/23/2015
Rep. Gibbs, Bob [R-OH-7] 03/23/2015
Rep. Guthrie, Brett [R-KY-2] 03/23/2015
Rep. Hensarling, Jeb [R-TX-5] 03/23/2015
Rep. Trott, David A. [R-MI-11] 03/23/2015
Rep. Buchanan, Vern [R-FL-16] 03/23/2015
Rep. Hill, J. French [R-AR-2] 03/23/2015
Rep. Costello, Ryan A. [R-PA-6] 03/23/2015
Rep. Perry, Scott [R-PA-4] 03/23/2015
Rep. Hurt, Robert [R-VA-5] 03/23/2015
Rep. Barr, Andy [R-KY-6] 03/23/2015
Rep. Pearce, Stevan [R-NM-2] 03/23/2015
Rep. Gowdy, Trey [R-SC-4] 03/23/2015
Rep. Boustany, Charles W., Jr. [R-LA-3] 03/23/2015
Rep. Long, Billy [R-MO-7] 03/23/2015
Rep. Wenstrup, Brad R. [R-OH-2] 03/23/2015
Rep. Yoder, Kevin [R-KS-3] 03/23/2015
Rep. Poe, Ted [R-TX-2] 03/23/2015
Rep. Meadows, Mark [R-NC-11] 03/23/2015
Rep. Hurd, Will [R-TX-23] 03/23/2015
Rep. Renacci, James B. [R-OH-16] 03/23/2015
Rep. Lance, Leonard [R-NJ-7] 03/23/2015
Rep. Calvert, Ken [R-CA-42] 03/23/2015
Rep. Flores, Bill [R-TX-17] 03/23/2015
Rep. Thompson, Glenn [R-PA-5] 03/23/2015
Rep. Kline, John [R-MN-2] 03/23/2015
Rep. Schweikert, David [R-AZ-6] 03/24/2015
Rep. Goodlatte, Bob [R-VA-6] 03/24/2015
Rep. Hudson, Richard [R-NC-8] 03/24/2015
Rep. Barletta, Lou [R-PA-11] 03/24/2015
Rep. Poliquin, Bruce [R-ME-2] 03/24/2015
Rep. Huizenga, Bill [R-MI-2] 03/24/2015
Rep. Frelinghuysen, Rodney P. [R-NJ-11] 03/24/2015
Rep. McClintock, Tom [R-CA-4] 03/24/2015
Rep. Huelskamp, Tim [R-KS-1] 03/24/2015
Rep. Emmer, Tom [R-MN-6] 03/24/2015
Rep. Webster, Daniel [R-FL-10] 03/24/2015
Rep. Bishop, Rob [R-UT-1] 03/24/2015
Rep. Smith, Christopher H. [R-NJ-4] 03/24/2015
Rep. Nugent, Richard B. [R-FL-11] 03/24/2015
Rep. Allen, Rick W. [R-GA-12] 03/24/2015
Rep. Hardy, Cresent [R-NV-4] 03/25/2015
Rep. Newhouse, Dan [R-WA-4] 03/25/2015
Rep. Franks, Trent [R-AZ-8] 03/25/2015
Rep. Hice, Jody B. [R-GA-10] 03/25/2015
Rep. Pompeo, Mike [R-KS-4] 03/25/2015
Rep. Stefanik, Elise M. [R-NY-21] 03/25/2015
Rep. Benishek, Dan [R-MI-1] 03/25/2015
Rep. Curbelo, Carlos [R-FL-26] 03/25/2015
Rep. Abraham, Ralph Lee [R-LA-5] 03/25/2015
Rep. Coffman, Mike [R-CO-6] 03/25/2015
Rep. Stivers, Steve [R-OH-15] 03/25/2015
Rep. Wilson, Joe [R-SC-2] 03/25/2015
Rep. Roby, Martha [R-AL-2] 03/26/2015
Rep. Scott, Austin [R-GA-8] 03/26/2015
Rep. Dold, Robert J. [R-IL-10] 03/26/2015
Rep. Womack, Steve [R-AR-3] 03/26/2015

Committees (1)

Committees, subcommittees and links to reports associated with this bill are listed here, as well as the nature and date of committee activity and Congressional report number.

Committee / Subcommittee Date Activity Reports
House Ways and Means02/26/2015 Referred to
03/25/2015 Markup by
04/06/2015 Reported by H. Rept. 114-52

A related bill may be a companion measure, an identical bill, a procedurally-related measure, or one with text similarities. Bill relationships are identified by the House, the Senate, or CRS, and refer only to same-congress measures.

Subjects (3)

Latest Summary (3)

There are 3 summaries for H.R.1105. View summaries

Shown Here:
Passed House amended (04/16/2015)

Death Tax Repeal Act of 2015

(Sec. 2) This bill amends the Internal Revenue Code to repeal the estate and generation-skipping transfer taxes for estates of decedents dying or for transfers made on or after the enactment date of this Act. In the case of assets placed in a qualified domestic trust by a decedent who dies prior to the enactment of this Act, the current estate tax will not apply to: (1) distributions from such trust before the death of a surviving spouse made more than 10 years after the enactment date of this Act, and (2) assets remaining in such trust upon the death of the surviving spouse.

(Sec. 3) This section revises gift tax rates to lower the top rate to 35% and deems a transfer in trust to be a taxable gift unless the trust is treated as wholly-owned by the donor or the donor's spouse.

The lifetime exemption for gifts is set at $5 million with a cost-of-living adjustment for calendar years beginning after 2011. The adjusted exemption amount in 2015 is $5.43 million.

(Sec. 4) The budgetary effects of this Act are exempted from entry on either PAYGO scorecard maintained under the Statutory Pay-As-You-Go Act of 2010.