Contact Congress about S. 1108: Death Tax Repeal Act
Wealthy estates would no longer pay the federal estate tax after this bill becomes law. Some large lifetime gifts would still face a federal gift tax, with new rates and a $10 million lifetime limit adjusted for inflation.
Modern Action explains legislation in plain English, helps you choose whether to support, oppose, or ask for changes, and drafts a message tied to the bill, your stance, and the elected officials who can act on it.
Death Tax Repeal Act is a Senate bill in Congress.
Who this affects: This bill mainly affects wealthy people and families who plan how to pass on money, businesses, farms, property, or trust assets. It also affects estate lawyers, tax advisers, trustees, and people managing older estate plans. Families using qualified domestic trusts from before the bill becomes law would need to watch special 10-year rules.
Why this matters: This bill would change how the federal tax system treats large transfers of wealth. Families with large estates could pass assets at death without federal estate tax. But people who make large gifts during life would still need to follow gift tax rules. The bill could change estate planning choices and federal revenue, though the source text does not estimate the budget effect.
Key provisions in S. 1108
- The federal estate tax would end for people who die on or after the day the bill becomes law.
- The federal generation-skipping transfer tax would end for transfers made on or after the day the bill becomes law. This tax can apply when wealth skips a generation, such as from a grandparent to a grandchild.
- The bill adds new end-date rules to the estate tax and generation-skipping transfer tax sections of the Internal Revenue Code, the main federal tax law.
- Some older qualified domestic trusts would keep estate tax rules for only 10 years after the bill becomes law. These trusts are often used when a surviving spouse is not a U.S. citizen.
- The federal gift tax would stay. The bill would replace its rates with brackets from 18% to 35%, based on total taxable gifts over time.
How Modern Action helps you take action on S. 1108
You do not have to start with a blank letter. Modern Action turns the bill, your position, and the relevant congressional context into a message you can edit and send. The goal is to make contacting Congress clear, specific, and useful without forcing you to parse bill text or figure out the right office on your own.
Questions people ask about S. 1108
- What is S. 1108?
- Wealthy estates would no longer pay the federal estate tax after this bill becomes law. Some large lifetime gifts would still face a federal gift tax, with new rates and a $10 million lifetime limit adjusted for inflation.
- How do I support or oppose S. 1108?
- Choose support, oppose, or ask for changes on Modern Action. The action flow drafts the message for you and keeps the wording tied to this bill.
- Who should I contact about S. 1108?
- Modern Action uses your location to route the action to the congressional offices relevant to the bill and your representation.
- Can Modern Action explain S. 1108 before I act?
- Yes. Modern Action gives you a plain-English summary, current status, and action context before you send anything.
