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H.R. 1IntroducedHouseSenatePresidentLawBecame law
Sec. 110006 · H.R. 1

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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No wording changed between Senate changes and Final version sent to the President.

How the text changed

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Senate changes → Final version sent to the President · Sec. 70106

(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.

•HR 1 ENRSEC. 70106

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