Tax Reform: Estate and Gift Tax

Research ReportCRS In FocusVersion 3

IF10704

Tax Reform: Estate and Gift Tax

Published Nov 17, 2017Updated Jun 20, 2025

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The Congressional Research Service is a nonpartisan policy and legal analysis arm of the Library of Congress. CRS reports are written for members of Congress and their staff, not the public — but they’re made available openly through Congress.gov.

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HR 1115th Congress
An Act to provide for reconciliation pursuant to titles II and V of the concurrent resolution on the budget for fiscal year 2018.
Dec 22, 2017 · Signed by President.
HR 39115th Congress
TALENT Act of 2017
Jan 20, 2017 · Signed by President.

Tax Reform: Estate and Gift Tax

Legislation this report covers