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(Sec. 2) This bill amends the Internal Revenue Code to repeal the estate and generation-skipping transfer taxes for estates of decedents dying or for transfers made on or after the enactment date of this Act. In the case of assets placed in a qualified domestic trust by a decedent who dies prior to the enactment of this Act, the current estate tax will not apply to: (1) distributions from such trust before the death of a surviving spouse made more than 10 years after the enactment date of this Act, and (2) assets remaining in such trust upon the death of the surviving spouse.
(Sec. 3) This section revises gift tax rates to lower the top rate to 35% and deems a transfer in trust to be a taxable gift unless the trust is treated as wholly-owned by the donor or the donor's spouse.
The lifetime exemption for gifts is set at $5 million with a cost-of-living adjustment for calendar years beginning after 2011. The adjusted exemption amount in 2015 is $5.43 million.
(Sec. 4) The budgetary effects of this Act are exempted from entry on either PAYGO scorecard maintained under the Statutory Pay-As-You-Go Act of 2010.
Written by the nonpartisan Congressional Research Service, describing H.R. 1105 as passed House amended on Apr 16, 2015. It is not the text of the measure; a later amendment may have changed what it does.
Apr 16, 2015Each bar: ✓ Yea from the bottom, ✕ Nay aboveApr 16, 2015
House Apr 16, 2015 · the primary vote
Death Tax Repeal Act
Passed
240 Yea 179 Nay 12 not voting
Party-line vote 10 of 419 voting members broke with their own party: 7 Democrats, 3 Republicans.
DemocratsRepublicansFilled: YeaRing: NayGrey: not voting or present
431 members on this roll call, from the official House record. Party majorities need at least five voting members, so an independent never counts as breaking with a party.
Signing on is not a vote: a member can cosponsor H.R. 1105 and vote against it. 3 signed when it was filed.
Organizations that named H.R. 1105 in a lobbying disclosure. Only those that cited the bill by number appear, so this is a floor, not a full list.
350 disclosures name this measure. Retrieved from LDA.gov on 2026-10-05. Senate Office of Public Records cannot vouch for the data or analyses derived from these data after the data have been retrieved from LDA.gov.