Not adopted
This amendment was never taken up, and the bill finished without it. It was never voted on.
Its path through Congress
- Introduced
- Pending Consideration
- Failed
What this amendment would do
This amendment would strike section 70106 and replace it with a new provision to repeal the estate tax and the generation-skipping transfer tax.
The amendment states that the estate tax chapter shall not apply to the estates of decedents, which are people who have died, who die on or after the date the section is enacted.
Regarding certain distributions from qualified domestic trusts for a surviving spouse, the amendment would stop the application of specific rules in section 2056A after a 10-year period begins.
The amendment also states that the chapter regarding the generation-skipping transfer tax shall not apply to those transfers on or after the date of the enactment of this section.
The changes would apply to the estates of decedents dying and to generation-skipping transfers that occur after the date of the enactment of this Act.
- 6/28/2025
- Senate amendment submitted
This bill has no cosponsors