美国隔代转让税是指对隔代信托或隔代转让征收的赠与税或遗产税。设立该税种的目的在于防止以隔代信托或隔代转让的方式逃避遗产税。

答主查英文释义才看到题主所说的skip person。

英文释义可参考：The U.S. generation-skipping transfer tax (a/k/a "GST tax") imposes a tax on both outright gifts and transfers in trust to or for the benefit of unrelated persons who are more than 37.5 years younger than the donor or to related persons more than one generation younger than the donor, such as grandchildren.These people are known as "skip persons." In most cases where a trust is involved, the GST tax will be imposed only if the transfer avoids incurring a gift or estate tax at each generation level.

其中英文释义中涉及到skip person一词，英文释义为：A skip person refers to a family member that someone gifts or bequests assets to, that is two or more generations younger than them. （skip person是指某人赠送或遗赠资产的家庭成员，即比他们年轻两代或更多代。）

至于其对应的中文表达，答主并未查到相对官方的中文表达，但根据其英文释义，答主认为可以翻译为“隔代人”。

供参考。