Estate tax exclusion increased.
Estate tax provisions modified, and portability of deceased spousal unused exclusion amount provided.
Portability of the deceased spousal unused exclusion amount provision
Deceased spousal unused exclusion amount portability provided.
Deceased spousal unused estate tax exclusion amount portability establishment
Estate taxation exclusion modification
Property taxes and individual income taxes modified, first-tier valuation limit for agricultural homestead properties modified, tier limits for homestead resort properties increased, homestead market value exclusion modified, state general levy reduced, unlimited Social Security subtraction allowed, temporary refundable child credit established, and money appropriated.
Individual income and property tax refund provisions modified, subtraction allowed for all federally taxable Social Security income, first tier income tax rate reduced, and homestead credit state refunds increased.
Income and property tax provisions modified, unlimited subtraction allowed for Social Security income, first and second tier income tax rates reduced by one percentage point, direct payments to taxpayers provided, valuation limit modified for property and homestead market value exclusion increased, and refundable child credit allowed.
Property taxes and individual income taxes modified, homestead property tax provisions modified, state general levy reduced, unlimited Social Security subtraction allowed, income tax rates decreased, temporary refundable child credit established, direct payments to individuals provided, and money appropriated.