RELATING TO THE ESTATE AND GENERATION-SKIPPING TRANSFER TAX.

Introduced

In Committee

Floor

Crossed Over

Passed

Enacted

Overview Bill text 1 History 3 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.

Chamber: Senate
Introduced: Jan 22, 2026
Last action: Jan 22, 2026 — Introduced.
Session: 2026
Momentum: 29 · Low

PASSAGE PROBABILITY

1% Unlikely

Why this number

Stage base In Committee — base rate 4%, measured from HI's completed sessions
Momentum -5 29/100 from the pace of recorded action
Time since last action -22 265 days quiet

A transparent scoring model over stage, momentum, recency, sponsorship and recorded votes — not a trained predictor. Treat it as a way to rank attention, not as a forecast.