1. Short title This Act may be cited as the Death Tax Repeal Act . 2. Repeal of estate and generation-skipping transfer taxes (a) Estate tax repeal (1) In general Subchapter C of chapter 11 of subtitle B of the Internal Revenue Code of 1986 is amended by adding at the end the following new section: 2210. Termination (a) In general Except as provided in subsection (b), this chapter shall not apply to the estates of decedents dying on or after the date of the enactment of the Death Tax Repeal Act . (b) Certain Distributions From Qualified Domestic Trusts In applying section 2056A with respect to the surviving spouse of a decedent dying before the date of the enactment of the Death Tax Repeal Act — (1) section 2056A(b)(1)(A) shall not apply to distributions made after the 10-year period beginning on such date, and (2) section 2056A(b)(1)(B) shall not apply on or after such date. . (2) Clerical amendment The table of sections for subchapter C of chapter 11 of the Internal Revenue Code of 1986 is amended by adding at the end the following new item: Sec. 2210. Termination. . (b) Generation-Skipping transfer tax repeal (1) In general Subchapter G of chapter 13 of subtitle B of such Code is amended by adding at the end the following new section: 2664. Termination This chapter shall not apply to generation-skipping transfers on or after the date of the enactment of the Death Tax Repeal Act . . (2) Clerical amendment The table of sections for subchapter G of chapter 13 of such Code is amended by adding at the end the following new item: Sec. 2664. Termination. . (c) Conforming amendments related to gift tax (1) Computation of gift tax Subsection (a) of section 2502 of the Internal Revenue Code of 1986 is amended to read as follows: (a) Computation of tax (1) In general The tax imposed by section 2501 for each calendar year shall be an amount equal to the excess of— (A) a tentative tax, computed under paragraph (2), on the aggregate sum of the taxable gifts for such calendar year and for each of the preceding calendar