II 116th CONGRESS 1st Session S. 176 IN THE SENATE OF THE UNITED STATES January 17, 2019 Mr. Cotton (for himself, Mr. Boozman , Mr. Blunt , and Ms. Ernst ) introduced the following bill; which was read twice and referred to the Committee on Finance A BILL To amend the Internal Revenue Code of 1986 to reduce the rate of tax on estates, gifts, and generation-skipping transfers.