S 4287 · 119th CongressIn Committeecongress.gov ↗

GRATS Act

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Road to The Floor

How it works

Introduced

In Committee

On The Floor

Passed a Chamber

Passed Congress

To President

Became Law

What this bill does

AI plain-language summary

This bill would change the tax rules related to a type of legal arrangement called a "grantor trust," which is a trust where the person who created it is still considered the owner for tax purposes. No official summary is available for this bill.

Sponsor

Sen. Wyden, Ron [D-OR]

D

Introduced

April 14, 2026

Policy Area

Taxation

Your Vote

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