Death Tax Repeal Act

Death Tax Repeal Act - Repeals the federal estate, gift, and generation-skipping transfer taxes.

[Congressional Bills 112th Congress]
[From the U.S. Government Publishing Office]
[H.R. 6279 Introduced in House (IH)]

112th CONGRESS
  2d Session
                                H. R. 6279

              To repeal the Federal estate and gift taxes.


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                    IN THE HOUSE OF REPRESENTATIVES

                             August 2, 2012

   Mr. Griffin of Arkansas introduced the following bill; which was 
              referred to the Committee on Ways and Means

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                                 A BILL


 
              To repeal the Federal estate and gift taxes.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Death Tax Repeal Act''.

SEC. 2. REPEAL OF ESTATE AND GIFT TAXES.

    (a) In General.--Subtitle B of the Internal Revenue Code of 1986 
(relating to estate, gift, and generation-skipping taxes) is hereby 
repealed.
    (b) Effective Date.--The repeal made by subsection (a) shall apply 
to estates of decedents dying, gifts made, and generation-skipping 
transfers made after the date of the enactment of this Act.
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