Taxes on max. personal $15,000 gifts to individuals

By Terry Savage on March 20, 2021 | Financial Planning / Retirement

I am aware that as a U.S. citizen I am allowed by IRS regulations to give max. $15,000 to as many individuals as I want in any one year. My question is for any individual receiving my max. $15,000 gift, are they at the receiving end, responsible for paying any IRS or federal tax on the gift?