The One Big Beautiful Bill Act, enacted on July 4, 2025 as Public Law 119-21, introduced a wide range of changes that will impact tax returns for the 2025 tax year and beyond.
Starting in 2026, the Unified Estate and Gift Tax Exemption will be increased permanently to $15,000,000 ($30,000,000 for married couples).
These amounts will be increased based on changes to the Chained Consumer Price Index For All Urban Consumers (C-CPI-U).
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