Deceased spousal unused exclusion amount portability provided.
Portability of the deceased spousal unused exclusion amount provision
Estate tax provisions modified, and portability of deceased spousal unused exclusion amount provided.
Deceased spousal unused estate tax exclusion amount portability establishment
Estate tax exclusion increased.
Estate taxation exclusion modification
Miscellaneous taxes and tax-related provisions policy and technical changes
Individual income and corporate franchise taxes, sales and use taxes, property taxes and local government aids, and other miscellaneous taxes and tax-related provisions policy and technical changes made.
Individual income and corporate franchise tax provisions modified, and federal tax provisions conformity provided.
Policy and technical changes made to individual income and corporate franchise taxes, sales and use taxes, property taxes and local government aids, and other miscellaneous taxes and tax-related provisions.