The main purpose of the Death Tax Repeal Act of 2025 is to eliminate the estate tax and the generation-skipping transfer tax in the United States. These taxes are imposed on the transfer of wealth after a person's death and on certain transfers to beneficiaries who are multiple generations younger than the donor. The goal of this legislation is to relieve families from the financial burden of these taxes, which some lawmakers argue can hinder wealth accumulation and transfer across generations.