HR 521 · 116th Congress 2019–2021, ended

Permanently Repeal the Estate Tax Act of 2019

Introduced Jan 11, 2019 Originated House Sponsor Robert E. Latta R-OH

Latest action · Jan 11, 2019 Referred to the House Committee on Ways and Means.

Progress

Where this bill reached, and when. A stage with no date was not reached; one that failed a vote and later carried shows the date it carried.

IntroducedJan 11, 2019
Passed HouseNot reached
Passed SenateNot reached
To the PresidentNot reached
Became lawNot reached

Summary

Permanently Repeal the Estate Tax Act of 2019

This bill repeals the federal estate tax, effective for estates of decedents dying after December 31, 2018.

Cosponsors 8

Members who signed on, in the order they did. All signed on Jan 11, 2019.

Seat	Cosponsor		Signed on
R-MO	Billy Long	Original	Jan 11, 2019
R-OH	Bob Gibbs	Original	Jan 11, 2019
R-CA	Doug LaMalfa	Original	Jan 11, 2019
R-TX	Jodey C. Arrington	Original	Jan 11, 2019
R-GA	Jody B. Hice	Original	Jan 11, 2019
R-AZ	Paul A. Gosar	Original	Jan 11, 2019
R-TN	Scott DesJarlais	Original	Jan 11, 2019
R-IA	Steve King	Original	Jan 11, 2019

Committees 1

Where it was sent and what each committee and subcommittee did with it, in order.

Chamber	Committee	What it did
House	Ways and Means Committee	Referred Jan 11, 2019

Actions 2

Everything that happened, newest first.

Jan 11, 2019Introduced in House
Jan 11, 2019Referred to the House Committee on Ways and Means.

Research

What has been written about this bill: committee reports, cost estimates, the sponsor’s authority statement, printed hearings and the Congressional Research Service’s work.

Constitutional authority

Congress has the power to enact this legislation pursuant to the following: Article I, Section 8, Clause 1: The Congress shall have the Power to lay and collect Taxes, Duties, Imposts and Excises, to pay Debts and provide for the common Defense and general Welfare of the United States; but all Duties, Imposts and Excises shall be uniform throughout the United States.

The sponsor’s statement, as printed in the Congressional Record, vol. 165, no. 6, January 11, 2019, page H520.

Related bills 1

Companion bills and other measures the record links to this one.

Bill	Title	Relationship	Latest action
S 215	Death Tax Repeal Act of 2019	Related bill	Jan 24, 2019

Titles 2

Every title it has carried, official and short, at each stage.

Official Title as Introduced: To amend the Internal Revenue Code of 1986 to repeal the estate tax and retain stepped-up basis at death.
Short Title(s) as Introduced: Permanently Repeal the Estate Tax Act of 2019

Subjects

Assigned by the Library of Congress. Policy area: Taxation.

Text 1

Each version as it was printed, newest first.

Jan 11, 2019Introduced in House

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Everything here is as published by Congress: the summary is the Congressional Research Service's, the action wording is the clerks', and the subjects are the Library of Congress's. How far it got is read from the actions themselves, taking the most recent one of each kind, so a bill that failed a vote and later passed is shown as having passed. Records come from this bill on Congress.gov and govinfo.gov; cost estimates are the Congressional Budget Office's, and the hearings are the printed hearings GovInfo publishes, which can appear months after the hearing.