Nickname for the 1986 law championed by Bob Dole primarily for the benefit of his million-dollar benefactors Ernest and Julio Gallo.

The Center for Public Integrity has estimated that the bill has allowed the Gallo dynasty to dodge over $100 million in taxes. Specifically, it allows any person to give up to $2 million per year as a gift to each grandchild without the money being taxed.

Without Dole's help, the Gallos would have been able to give only $1 million per year tax-free to each of their over 20 grandchildren.