The Bill of Federalism

Article [of Amendment 5] — [No Federal Death Tax]

Proposed Text

Congress shall have no power to lay and collect taxes upon personal gifts or estates.

Professor Barnett's Commentary

The fifth proposed amendment forbids Congress from maintaining a tax on estates, sometimes referred to as the “death tax,” or on gifts made during one’s lifetime. Among the many benefits of this provision is to allow businesses and farms to continue to remain in a family by avoiding the need to liquidate the business to raise funds to pay the estate tax.

Public Comment Section on the Second Amendment of the Bill of Federalism

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