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United States · Bill · S

S. 3638 (115th)

Estate Tax Rate Reduction Act

referredUnited States· United States Congress· EN

Introduced

15 November 2018

Last action

15 November 2018 · Introduced

Status

Read twice and referred to the Committee on Finance.

Sponsors

Sen. Kyl, Jon [R-AZ], Sen. Cotton, Tom [R-AR], Sen. Boozman, John [R-AR], Sen. Blunt, Roy [R-MO], Sen. Ernst, Joni [R-IA]

Subjects

Taxation, Budget

Source updated

11 August 2025

Taxation · Budget

Official sourceDownload fileView documentsShare

Summary

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.

This text is taken from the official record. PoliticalRepo does not editorialize.

Timeline

  1. 15 November 2018

    Introduced

    Read twice and referred to the Committee on Finance.

    Source: IntroReferral

  2. 15 November 2018

    Introduced

    Introduced in Senate

    Source: IntroReferral

Votes

No vote records are attached yet.

Versions

Documents

3 official files

Introduced in Senate (text)

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  • Introduced in Senate (text)

    Introduced in Senate · EN · 15 November 2018

    ViewDownloadOpen at official source

  • Introduced in Senate (PDF)

    Introduced in Senate · EN · 15 November 2018

    ViewDownloadOpen at official source

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  • Introduced in Senate

    summary · EN · 15 November 2018

    Open at official source

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Sponsors

Related records

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Sources

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