Allow individuals to transfer assets into grantor retained annuity trusts without triggering gift taxes.
One policy goal, tracked across every bill that has carried it.
What’s happening with GRATS Act?
The GRATS Act, introduced as S. 4287 on April 13, 2026, sits with the Senate Committee on Finance for review. The committee members must decide whether to hold a vote on the bill, but most legislation fails because committees do not take action. This bill follows a similar proposal from March 19, 2024, that expired without a vote.
Updated July 9, 2026 · Generated by AI. Always verify with official sources.
Where it stands
Now carried by GRATS Act (S. 4287 (119th)) →
Legislative Progress
How we got here
Every bill that has carried this goal, oldest first.
Died with Congress · Jan 3, 2025
Died when the 118th Congress ended without final passage. Bills must be reintroduced under a new number to be revived.
Reintroduced · Jan 3, 2025
Reintroduced from S. 3988 (118th), which died when its Congress ended.
S. 3988 (118th) →
Vehicles
Who’s behind it
Ron Wyden (D-OR)Wrote and sponsored the current bill.