I 116th CONGRESS 1st Session H. R. 521 IN THE HOUSE OF REPRESENTATIVES January 11, 2019 Mr. Latta (for himself, Mr. Long , Mr. Gosar , Mr. Hice of Georgia , Mr. DesJarlais , Mr. LaMalfa , Mr. Gibbs , Mr. King of Iowa , and Mr. Arrington ) 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 2019 . 2. Repeal of estate tax and retention of basis step-up Effective for estates of decedents dying after December 31, 2018, chapter 11 of the Internal Revenue Code of 1986 is repealed.