RELATING TO THE ESTATE AND GENERATION-SKIPPING TRANSFER TAX.

Introduced

In Committee

Floor

Crossed Over

Passed

Enacted

Overview Bill text 2 Compare versions History 13 Sponsors

Establishes an unrealized gains surcharge on certain property transfers subject to the estate and generation-skipping transfer tax. Except for certain types of properties within estates, lowers the applicable exclusion amount allowed. Effective 7/1/3000. (HD1)

Chamber: House
Introduced: Jan 26, 2026
Last action: Jan 26, 2026 — Pending introduction.
Session: 2026
Momentum: 70 · High

PASSAGE PROBABILITY

1% Unlikely

Why this number

Stage base Passed First Chamber — base rate 11%, measured from HI's completed sessions
Momentum +4 70/100 from the pace of recorded action
Time since last action -22 260 days quiet

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