Representative Brady re-introduces Death Tax Repeal Bill

Words: Stephen BorgWith the start of the 114th Session of the United States Congress, we begin anew in our efforts to protect and support you, the members of the Mason Contractors Association of America. We are continuing our efforts to pass a Check-Off Program for the masonry industry and block the implementation of the new proposed crystalline silica exposure rule out of the Occupational Safety and Health Administration. And, we were extremely excited by the recent re-introduction of H.R. 1105 — the Death Tax Repeal Act of 2015 — in late-February by Rep. Kevin Brady (R-TX). Rep. Brady has been a staunch ally in our efforts to protect you and other small businesses throughout the country from the burdensome, unfair death tax. We are hopeful that the full House of Representatives will act on this bill in the near future.

As you know, the death tax has been the cause of many headaches to business owners and family members throughout the decades during which it has existed, and that was even before the tax rates and exemption levels changed nine times on an annual basis between 2002 and 2012. Estimates have shown that in 2006, family businesses spent more than $28 billion just to comply with the law, and only 10 percent of small business owners have a good understanding of the death tax and their compliance requirements. But, what is most egregious, is the fact that this tax is levied simply by the death of a business owner and on assets that have already been taxed.

While we were pleased that the estate tax was recently extended permanently at a 35 percent rate and included an exemption of $5 million per individual indexed for inflation, the MCAA will continue to fight for the full repeal of the tax once and for all. This is why we were so excited to see Rep. Brady take up our cause once again. At the time of writing this article, there were 41 cosponsors of the legislation. We are working with many other organizations to boost that number and show strong, bipartisan support for scrapping this tax.

This is where you can play a major role. Take the time to pick up the phone and call your Member of Congress and ask him or her to cosponsor H.R. 1105, the Death Tax Repeal Act of 2015. Better yet, invite your Member of Congress out to your office or a jobsite, and share your personal stories of how the death tax affects you and your family as well as the need to finally permanently repeal this unfair, over-burdensome tax.

If you are unsure who your Representative is in the U.S. House of Representatives, take the time to go to www.house.gov, where you can input your zip code and find your representative. As I have stated many times in this column before, the Mason Contractors Association of America’s voice is only as strong as its involved members. The more members like you we have participating, the greater impact we can have in Washington, D.C., and in the state capitols throughout the country.
About: Legislative
Managing the Mysterious Job Site Slowdown
August 2026

Every contractor knows the feeling. A job looks good on paper. The schedule makes sense. The crews are lined up. The material is supposed to be there. Then, for no obvious reason, the whole job starts crawling. That is what makes it so frustrating. Nobod

Sainte-Cécile Cathedral
August 2026

Imagine being handed a set of plans calling for the largest brick cathedral in the world. Now imagine building it without modern cranes, engineered scaffolding, forklifts, power tools, or structural analysis software. That was the challenge facing medie

Why SkillsUSA is the Keystone to MCAA’s Outreach
August 2026

When I stepped into the role of the MCAA’s first Director of Youth Outreach and Education, I knew we had a massive job ahead of us. I am a fourth-generation brick mason, and I have spent over two decades teaching the trade, from working with apprentices a

The First Paycheck
August 2026

Several years ago, Huntley Brothers hired a young apprentice. It was his first real job, and he had never had a paycheck before. Friday rolled around, and he got paid just like everyone else. Later that day, one of the guys told me something I have never