[Congressional Bills 113th Congress]
[From the U.S. Government Publishing Office]
[S. 1402 Introduced in Senate (IS)]

113th CONGRESS
  1st Session
                                S. 1402

              To repeal the Federal estate and gift taxes.


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                   IN THE SENATE OF THE UNITED STATES

                             July 31, 2013

  Mr. Boozman introduced the following bill; which was read twice and 
                  referred to the Committee on Finance

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                                 A BILL


 
              To repeal the Federal estate and gift taxes.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Death Tax Repeal Act''.

SEC. 2. REPEAL OF ESTATE AND GIFT TAXES.

    (a) In General.--Subtitle B of the Internal Revenue Code of 1986 
(relating to estate, gift, and generation-skipping taxes) is hereby 
repealed.
    (b) Effective Date.--The repeal made by subsection (a) shall apply 
to estates of decedents dying, gifts made, and generation-skipping 
transfers made after the date of the enactment of this Act.
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