Extension and enhancement of increased estate and gift tax exemption amounts
Title VII — Finance › Subtitle A — Tax › Chapter 1 — Providing permanent tax relief for middle-class families and workers
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The wording changed from On the Senate calendar to Senate changes. Removed words are struck through; added words are underlined.
How the text changed
(a) In general Section 2010(c)(3) is amended— (1) in subparagraph (A) by striking $5,000,000 and inserting $15,000,000, (2) in subparagraph (B)— (A) in the matter preceding clause (i), by striking 2011 and inserting 2026, and (B) in clause (ii), by striking calendar year 2010 and inserting calendar year 2025, and (3) by striking subparagraph (C). (b) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2025.
(a) In general Section 2010(c)(3) is amended— (1) in subparagraph (A) by striking $5,000,000 and inserting $15,000,000, (2) in subparagraph (B)— (A) in the matter preceding clause (i), by striking 2011 and inserting 2026, and (B) in clause (ii), by striking calendar year 2010 and inserting calendar year 2025, and (3) by striking subparagraph (C). (b) Effective date The amendments made by this section shall apply to estates of decedents dying and gifts made after December 31, 2025.
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