Grave Injustice Parity Act

[AI summary unavailable — showing source text] [Congressional Bills 119th Congress] [From the U.S. Government Publishing Office] [H.R. 7087 Introduced in House (IH)] <DOC> 119th CONGRESS 2d Session H. R. 7087 To amend the Internal Revenue Code of 1986 to allow for deductions for transfers from estates or gifts to certain cemeteries. _______________________________________________________________________ IN THE HOUSE OF REPRESENTATIVES January 15, 2026 Mr. Moran (for himself and Ms. Sewell) introduced the following bill; which was referred to the Committee on Ways and Means _______________________________________________________________________ A BILL To amend the Internal Revenue Code of 1986 to allow for deductions for transfers from estates or gifts to certain cemeteries. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, SECTION 1. SHORT TITLE. This Act may be cited as the ``Grave Injustice Parity Act''. SEC. 2. DEDUCTIONS FOR TRANSFERS FROM ESTATES OR GIFTS TO CERTAIN CEMETERIES. (a) Estates.--Section 2055(a) of the Internal Revenue Code of 1986 is amended by striking ``or'' at the end of paragraph (4), by striking the period at the end of paragraph (5) and …