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S. 3638

Estate Tax Rate Reduction Act

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.

Read twice and referred to the Committee on Finance.

Sen. Kyl, Jon [R-AZ](R-AZ)Sponsor
4 cosponsors4 R
4cosponsors1committees2actions1subjects
  1. IntroReferral

    Read twice and referred to the Committee on Finance.

    Finance Committee
  2. IntroReferral10000

    Introduced in Senate

Estate Tax Rate Reduction Act — Informed