United States · Bill · S
S. 860 (114th)
Death Tax Repeal Act of 2015
Introduced
25 March 2015
Last action
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Status
Read twice and referred to the Committee on Finance.
Sponsors
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Subjects
Discovery layer
Source updated
5 December 2025
Summary
Death Tax Repeal Act of 2015 Amends the Internal Revenue Code to: (1) repeal the estate and generation-skipping transfer taxes, and (2) make permanent the maximum 35% gift tax rate and the lifetime gift tax exemption. Provides for an inflation adjustment to such exemption amount.
This text is taken from the official record. PoliticalRepo does not editorialize.
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Versions
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Documents
3 official files
Introduced in Senate (text)
Introduced in Senate (text)
Introduced in Senate · EN · 25 March 2015
Introduced in Senate (PDF)
Introduced in Senate · EN · 25 March 2015
Introduced in Senate
summary · EN · 25 March 2015
Sponsors
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Sources
PoliticalRepo is an index and interpretation layer, not the authoritative legal source.
- Official source: https://www.congress.gov/bill/114th-congress/senate-bill/860
- Open data entity: https://api.congress.gov/v3/bill/114/s/860