Sec. 70106. Extension and enhancement of increased estate and gift tax exemption amounts
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/bill/119/hr/1/enr/section-70106·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Section 2010(c)(3) is amended— in subparagraph
(A)by striking $5,000,000 and inserting $15,000,000 , in subparagraph (B)— in the matter preceding clause (i), by striking 2011 and inserting 2026 , and in clause (ii), by striking calendar year 2010 and inserting calendar year 2025 , and by striking subparagraph (C). The amendments made by this section shall apply to estates of decedents dying and gifts made after December 31, 2025.