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Sensible Estate Tax Act of 2015
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vs 6,526 other HR bills in the 114th — cohort avg 56d
Sensible Estate Tax Act of 2015 Amends the Internal Revenue Code to: (1) establish new estate tax rates of between 41% (for estates with a value in excess of $1 million) and 55% (for estates with a value in excess of $10 million), (2) allow a $1 million estate tax exclusion, and (3) provide for an inflation adjustment to such amounts for decedents dying after 2016. Restores the estate tax credit for any estate, inheritance, legacy, or succession taxes paid to a state (expired after 2004). Repeals the deduction currently allowed for such taxes. Sets forth estate valuation rules for certain transfers of nonbusiness assets and limits estate tax discounts for certain individuals with minority interests in a business acquired from a decedent. Requires that the value of the basis in any property acquired from a decedent be consistent with the basis as determined for estate tax purposes. Requires executors of estates to disclose to the Internal Revenue Service, and to recipients of any interest in an estate, information identifying the value of each interest received. Expands rules for valuing assets in grantor retained annuity trusts to require that: (1) the right to receive fixed amounts from an annuity last for a term of not less than 10 years and that such fixed amounts not decrease during the first 10 years of the annuity term, and (2) the remainder interest have a value greater than zero when transferred. Terminates the generation-skipping transfer exemption for certain long-term trusts (perpetual dynasty trusts) 90 years after the establishment of such trusts.
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Filing registrants (2)
H.R. 25, S. 155, Fair Tax Act of 2015 H.R. 725, Permanently Repeal the Estate Tax Act of 2015 H.R. 1105, S. 860, Death Tax Repeal Act of 2015 H.R. 173 Death Tax Repeal Act Issues related to H.R. 173 Farmers Against Crippling Taxes Act H.R. 1040, Flat Tax Act H.R. 27, Tax Code Termination Act H.R. 1544 Sensible Estate Tax of 2015 HR 2096 Promotion and Expansion of Private Employee Ownership Act of 2015 S 1212 Promotion and Expansion of Private Employee Ownership Act of 2015 S. 1946, Tax Relief Extension Act of 2015 H.R. 5973 "Life Settlement Bill" H.R. 5973, Clarify the tax treatment of certain life insurance contract transactions
Referred to the House Committee on Ways and Means.
Introduced in House
Congress.gov source codes: 1000, Intro-H
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Sources: Congress.gov
Client expense: $860,053 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
H.R. 25, S. 155, Fair Tax Act of 2015 H.R. 725, Permanently Repeal the Estate Tax Act of 2015 H.R. 1105, S. 860, Death Tax Repeal Act of 2015 H.R. 173 Death Tax Repeal Act Issues related to H.R. 173 Farmers Against Crippling Taxes Act H.R. 1040, Flat Tax Act H.R. 27, Tax Code Termination Act H.R. 1544 Sensible Estate Tax of 2015 HR 2096 Promotion and Expansion of Private Employee Ownership Act of 2015 S 1212 Promotion and Expansion of Private Employee Ownership Act of 2015 S. 1946, Tax Relief Extension Act of 2015 H.R. 5973 "Life Settlement Bill" H.R. 5973, Clarify the tax treatment of certain life insurance contract transactions
Client expense: $860,053 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2016 · fourth_quarter · Taxation/Internal Revenue Code
Issues related to the tax treatment of financial products such as life insurance, annuities, retirement savings plans, employer-provided qualified and non-qualified benefit programs, and health insurance: S. Amdt. 947, H.R. 27, H.R. 1544, H.R.1040, S. 155, H.R.362, H.R. 4294, S. 2505, H.R. 557, H.R. 4094, H.R. 4114, H.R. 4469, H.R. 3050 and S. 2750.
Client expense: $612,770 · Firm income: Not reported
Government targets: Centers For Medicare and Medicaid Services (CMS), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Internal Revenue Service (IRS), Labor, Dept of (DOL), SENATE, Securities & Exchange Commission (SEC), Treasury, Dept of
H.R. 25, S. 155, Fair Tax Act of 2015 H.R. 725, Permanently Repeal the Estate Tax Act of 2015 H.R. 1105, S. 860, Death Tax Repeal Act of 2015 H.R. 173 Death Tax Repeal Act Issues related to H.R. 173 Farmers Against Crippling Taxes Act H.R. 1040, Flat Tax Act H.R. 27, Tax Code Termination Act H.R. 1544 Sensible Estate Tax of 2015 HR 2096 Promotion and Expansion of Private Employee Ownership Act of 2015 S 1212 Promotion and Expansion of Private Employee Ownership Act of 2015 S. 1946, Tax Relief Extension Act of 2015 H.R. 5973 "Life Settlement Bill"
Client expense: $456,043 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2016 · third_quarter · Taxation/Internal Revenue Code
Issues related to the tax treatment of financial products such as life insurance, annuities, retirement savings plans, employer-provided qualified and non-qualified benefit programs, and health insurance: S. Amdt. 947, H.R. 27, H.R. 1544, H.R.1040, S. 155, H.R.362, H.R. 4294, S. 2505, H.R. 557, H.R. 4094, H.R. 4114, H.R. 4469, H.R. 3050 and S. 2750.
Client expense: $568,000 · Firm income: Not reported
Government targets: Centers For Medicare and Medicaid Services (CMS), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Internal Revenue Service (IRS), Labor, Dept of (DOL), SENATE, Securities & Exchange Commission (SEC), Treasury, Dept of
H.R. 25, S. 155, Fair Tax Act of 2015 H.R. 725, Permanently Repeal the Estate Tax Act of 2015 H.R. 1105, S. 860, Death Tax Repeal Act of 2015 H.R. 173 Death Tax Repeal Act Issues related to H.R. 173 Farmers Against Crippling Taxes Act H.R. 1040, Flat Tax Act H.R. 27, Tax Code Termination Act H.R. 1544 Sensible Estate Tax of 2015 HR 2096 Promotion and Expansion of Private Employee Ownership Act of 2015 S 1212 Promotion and Expansion of Private Employee Ownership Act of 2015 S. 1946, Tax Relief Extension Act of 2015
Client expense: $361,431 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2016 · second_quarter · Taxation/Internal Revenue Code
Issues related to the tax treatment of financial products such as life insurance, annuities, retirement savings plans, employer-provided qualified and non-qualified benefit programs, and health insurance: S. Amdt. 947, H.R. 27, H.R. 1544, H.R.1040, S. 155, H.R.362, H.R. 4294, S. 2505, H.R. 557, H.R. 4094, H.R. 4114, H.R. 4469, H.R. 3050 and S. 2750.
Client expense: $568,000 · Firm income: Not reported
H.R. 25, S. 155, Fair Tax Act of 2015 H.R. 725, Permanently Repeal the Estate Tax Act of 2015 H.R. 1105, S. 860, Death Tax Repeal Act of 2015 H.R. 173 Death Tax Repeal Act Issues related to H.R. 173 Farmers Against Crippling Taxes Act H.R. 1040, Flat Tax Act H.R. 27, Tax Code Termination Act H.R. 1544 Sensible Estate Tax of 2015 HR 2096 Promotion and Expansion of Private Employee Ownership Act of 2015 S 1212 Promotion and Expansion of Private Employee Ownership Act of 2015 S. 1946, Tax Relief Extension Act of 2015
Client expense: $517,755 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2016 · first_quarter · Taxation/Internal Revenue Code
Issues related to the tax treatment of financial products such as life insurance, annuities, retirement savings plans, employer-provided qualified and non-qualified benefit programs, and health insurance: S. Amdt. 947, H.R. 27, H.R. 1544, H.R.1040, S. 155, H.R.362, H.R. 4294, S. 2505 and H.R. 557.
Client expense: $566,425 · Firm income: Not reported
H.R. 25, S. 155, Fair Tax Act of 2015 H.R. 725, Permanently Repeal the Estate Tax Act of 2015 H.R. 1105, S. 860, Death Tax Repeal Act of 2015 H.R. 173 Death Tax Repeal Act Issues related to H.R. 173 Farmers Against Crippling Taxes Act H.R. 1040, Flat Tax Act H.R. 27, Tax Code Termination Act H.R. 1544 Sensible Estate Tax of 2015 H.R. 2096 "Promotion and Expansion of Private Employee Ownership Act of 2015" S. 1212 "Promotion and Expansion of Private Employee Ownership Act of 2015"
Client expense: $442,811 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2015 · first_quarter · Taxation/Internal Revenue Code
Issues related to the tax treatment of financial products such as life insurance, annuities, retirement savings plans, employer-provided qualified and non-qualified benefit programs, and health insurance: S. Amdt. 947, H.R. 27, H.R. 1544, H.R.1040, S. 155 and H.R.362.
Client expense: $721,220 · Firm income: Not reported
Government targets: Centers For Medicare and Medicaid Services (CMS), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Internal Revenue Service (IRS), Labor, Dept of (DOL), SENATE, Securities & Exchange Commission (SEC), Treasury, Dept of
H.R. 25, S. 155, Fair Tax Act of 2015 H.R. 725, Permanently Repeal the Estate Tax Act of 2015 H.R. 1105, S. 860, Death Tax Repeal Act of 2015 H.R. 173 Death Tax Repeal Act Issues related to H.R. 173 Farmers Against Crippling Taxes Act H.R. 1040, Flat Tax Act H.R. 27, Tax Code Termination Act H.R. 1544 Sensible Estate Tax of 2015 HR 2096 Promotion and Expansion of Private Employee Ownership Act of 2015 S 1212 Promotion and Expansion of Private Employee Ownership Act of 2015 Issues related to, The Dodd-Frank Wall Street Reform and Consumer Protection Act H.R. 26 Terrorism Risk Insurance Program Reauthorization Act of 2015
Client expense: Not reported · Firm income: Not reported
H.R. 25, S. 155, Fair Tax Act of 2015 H.R. 725, Permanently Repeal the Estate Tax Act of 2015 H.R. 1105, S. 860, Death Tax Repeal Act of 2015 H.R. 173 Death Tax Repeal Act Issues related to H.R. 173 Farmers Against Crippling Taxes Act H.R. 1040, Flat Tax Act H.R. 27, Tax Code Termination Act H.R. 1544 Sensible Estate Tax of 2015 HR 2096 Promotion and Expansion of Private Employee Ownership Act of 2015 S 1212 Promotion and Expansion of Private Employee Ownership Act of 2015 Issues related to, The Dodd-Frank Wall Street Reform and Consumer Protection Act H.R. 26 Terrorism Risk Insurance Program Reauthorization Act of 2015
Client expense: Not reported · Firm income: Not reported
H.R. 25, S. 155, Fair Tax Act of 2015 H.R. 725, Permanently Repeal the Estate Tax Act of 2015 H.R. 1105, S. 860, Death Tax Repeal Act of 2015 H.R. 173 Death Tax Repeal Act Issues related to H.R. 173 Farmers Against Crippling Taxes Act H.R. 1040, Flat Tax Act H.R. 27, Tax Code Termination Act H.R. 1544 Sensible Estate Tax of 2015 HR 2096 Promotion and Expansion of Private Employee Ownership Act of 2015 S 1212 Promotion and Expansion of Private Employee Ownership Act of 2015 Issues related to, The Dodd-Frank Wall Street Reform and Consumer Protection Act H.R. 26 Terrorism Risk Insurance Program Reauthorization Act of 2015
Client expense: Not reported · Firm income: Not reported
H.R. 25, S. 155, Fair Tax Act of 2015 H.R. 725, Permanently Repeal the Estate Tax Act of 2015 H.R. 1105, S. 860, Death Tax Repeal Act of 2015 H.R. 173 Death Tax Repeal Act Issues related to H.R. 173 Farmers Against Crippling Taxes Act H.R. 1040, Flat Tax Act H.R. 27, Tax Code Termination Act H.R. 1544 Sensible Estate Tax of 2015 HR 2096 Promotion and Expansion of Private Employee Ownership Act of 2015 S 1212 Promotion and Expansion of Private Employee Ownership Act of 2015 S. 1946, Tax Relief Extension Act of 2015
Client expense: $785,869 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2015 · fourth_quarter · Taxation/Internal Revenue Code
Issues related to the tax treatment of financial products such as life insurance, annuities, retirement savings plans, employer-provided qualified and non-qualified benefit programs, and health insurance: S. Amdt. 947, H.R. 27, H.R. 1544, H.R.1040, S. 155 and H.R.362.
Client expense: $563,000 · Firm income: Not reported
H.R. 25, S. 155, Fair Tax Act of 2015 H.R. 725, Permanently Repeal the Estate Tax Act of 2015 H.R. 1105, S. 860, Death Tax Repeal Act of 2015 H.R. 173 Death Tax Repeal Act Issues related to H.R. 173 Farmers Against Crippling Taxes Act H.R. 1040, Flat Tax Act H.R. 27, Tax Code Termination Act H.R. 1544 Sensible Estate Tax of 2015 H.R. 2096 "Promotion and Expansion of Private Employee Ownership Act of 2015" S. 1212 "Promotion and Expansion of Private Employee Ownership Act of 2015"
Client expense: $467,350 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2015 · third_quarter · Taxation/Internal Revenue Code
Issues related to the tax treatment of financial products such as life insurance, annuities, retirement savings plans, employer-provided qualified and non-qualified benefit programs, and health insurance: S. Amdt. 947, H.R. 27, H.R. 1544, H.R.1040, S. 155 and H.R.362.
Client expense: $529,000 · Firm income: Not reported
H.R. 25, S. 155, Fair Tax Act of 2015 H.R. 725, Permanently Repeal the Estate Tax Act of 2015 H.R. 1105, S. 860, Death Tax Repeal Act of 2015 H.R. 173 Death Tax Repeal Act Issues related to H.R. 173 Farmers Against Crippling Taxes Act H.R. 1040, Flat Tax Act H.R. 27, Tax Code Termination Act H.R. 1544 Sensible Estate Tax of 2015 H.R. 2096 "Promotion and Expansion of Private Employee Ownership Act of 2015" S. 1212 "Promotion and Expansion of Private Employee Ownership Act of 2015"
Client expense: $442,811 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2015 · second_quarter · Taxation/Internal Revenue Code
Issues related to the tax treatment of financial products such as life insurance, annuities, retirement savings plans, employer-provided qualified and non-qualified benefit programs, and health insurance: S. Amdt. 947, H.R. 27, H.R. 1544, H.R.1040, S. 155 and H.R.362.
Client expense: $635,370 · Firm income: Not reported
Government targets: Centers For Medicare and Medicaid Services (CMS), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Internal Revenue Service (IRS), Labor, Dept of (DOL), SENATE, Securities & Exchange Commission (SEC), Treasury, Dept of
H.R. 25, S. 155, Fair Tax Act of 2015 H.R. 725, Permanently Repeal the Estate Tax Act of 2015 H.R. 1105, S. 860, Death Tax Repeal Act of 2015 H.R. 173 Death Tax Repeal Act Issues related to H.R. 173 Farmers Against Crippling Taxes Act H.R. 1040, Flat Tax Act H.R. 27, Tax Code Termination Act H.R. 1544 Sensible Estate Tax of 2015
Client expense: $442,811 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2015 · first_quarter · Taxation/Internal Revenue Code
Issues related to the tax treatment of financial products such as life insurance, annuities, retirement savings plans, employer-provided qualified and non-qualified benefit programs, and health insurance: S. Amdt. 947, H.R. 27, H.R. 1544, H.R.1040, S. 155 and H.R.362.
Client expense: $721,220 · Firm income: Not reported
Government targets: Centers For Medicare and Medicaid Services (CMS), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Internal Revenue Service (IRS), Labor, Dept of (DOL), SENATE, Securities & Exchange Commission (SEC), Treasury, Dept of
Government targets: Centers For Medicare and Medicaid Services (CMS), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Internal Revenue Service (IRS), Labor, Dept of (DOL), SENATE, Securities & Exchange Commission (SEC), Treasury, Dept of
Government targets: Centers For Medicare and Medicaid Services (CMS), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Internal Revenue Service (IRS), Labor, Dept of (DOL), SENATE, Securities & Exchange Commission (SEC), Treasury, Dept of
Government targets: Centers For Medicare and Medicaid Services (CMS), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Internal Revenue Service (IRS), Labor, Dept of (DOL), SENATE, Securities & Exchange Commission (SEC), Treasury, Dept of
Government targets: Centers For Medicare and Medicaid Services (CMS), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Internal Revenue Service (IRS), Labor, Dept of (DOL), SENATE, Securities & Exchange Commission (SEC), Treasury, Dept of