I 115th CONGRESS 1st Session H. R. 451 IN THE HOUSE OF REPRESENTATIVES January 11, 2017 Mr. Latta (for himself, Mr. Duncan of Tennessee , Mr. Farenthold , Mr. Gosar , Mr. Jody B. Hice of Georgia , Mr. Jones , Mr. Long , Mr. Messer , and Mr. Poe of Texas ) introduced the following bill; which was referred to the Committee on Ways and Means A BILL To amend the Internal Revenue Code of 1986 to repeal the estate tax and retain stepped-up basis at death.

1. Short title This Act may be cited as the Permanently Repeal the Estate Tax Act of 2017 . 2. Repeal of estate tax and retention of basis step-up Effective for estates of decedents dying after December 31, 2016, chapter 11 of the Internal Revenue Code of 1986 is repealed.