A Republican bill with 1 Democratic cosponsor · See all 3 cosponsors
Last activity — Referred to the House Committee on Ways and Means.
In committee
Introduced and handed to a committee in the chamber it started in.
The committee holds it, and most bills are never heard from again. A hearing or a committee vote would be news; silence is the usual outcome, and it kills the bill without anyone voting against it.
Its path through Congress
- Introduced
- In Committee
What this bill would do
This bill, titled the "Grave Injustice Parity Act," seeks to amend the Internal Revenue Code of 1986. It proposes allowing deductions for transfers made from estates or gifts to certain types of cemeteries. These specific cemeteries must be owned and operated exclusively for the benefit of members or be corporations chartered solely for burial purposes. Additionally, these entities must not be operated for profit and cannot allow net earnings to benefit private shareholders or individuals. The bill also addresses distributions from private foundations to these cemetery companies.
Yes· 3 of 5
- Scored +4
Would high-income households be better off under this?
The bill provides tax deduction benefits that would likely benefit wealthier individuals planning estate transfers.
- Scored +4
Would people with substantial wealth be better off under this?
Wealthy individuals can utilize these new deductions for charitable transfers to specific cemetery companies.
- Scored +4
Would the very wealthiest people be better off under this?
The bill benefits those with significant estates looking for specific deduction opportunities.
The opposite
No question was scored the opposite.
Who it would affect, and how
Potential Positive Impacts for People
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Estate and Gift Tax Deductions: Under Section 2, the bill would allow deductions for transfers to specific cemetery companies or corporations chartered solely for burial purposes. This applies to estates (Section 2(a)), residents (Section 2(b)(1)), and nonresidents (Section 2(b)(2)). This could benefit individuals looking to leave assets to specific non-profit burial entities.
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Private Foundation Distributions: Section 3 amends the code to include these specific cemetery companies in the context of distributions from private foundations. This modifies rules regarding taxes on the failure to distribute income (Section 3(a)) and taxes on taxable expenditures (Section 3(b)).
Potential Negative Impacts for People
- No negative impacts or burdens are explicitly mentioned in the provided text.
Groups and Interests Ranking
Every group the model scored this bill for, from -10 to +10. Tap or hover a score for the reason it gave.
- Demographic And Interest Groups
- Would billionaires be better off under this? — The bill provides estate tax relief for transfers to certain non-profit cemetery entities. Would high-income households be better off under this? — The bill provides tax deduction benefits that would likely benefit wealthier individuals planning estate transfers. Would people with substantial wealth be better off under this? — Wealthy individuals can utilize these new deductions for charitable transfers to specific cemetery companies. Would the very wealthiest people be better off under this? — The bill benefits those with significant estates looking for specific deduction opportunities.
- Economy And Finance
- Does this cut the tax on money left behind when someone dies? — The bill provides new estate tax deductions for transfers to specific non-profit cemetery corporations.
- 8/31/2026
- 1 Cosponsor added.
- 3/25/2026
- 1 Cosponsor added.
- 1/15/2026
- Referred to the House Committee on Ways and Means.
- 1 Cosponsor added.
- Introduced in House
Adrian SmithRepublican · Nebraska
Terri SewellDemocrat · Alabama
Rudy YakymRepublican · Indiana