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A05054 Summary:

BILL NOA05054
 
SAME ASSAME AS S02908
 
SPONSORMagee
 
COSPNSRDiPietro
 
MLTSPNSR
 
Amd 952, Tax L
 
Makes provisions, in the case of a decedent dying on or after April 1, 2017, where the decedent's estate includes a farm operation valued at more than fifty percent of the value of the entire estate at the time of death, to provide the basic exclusion shall be equal to five million dollars multiplied by one plus the cost-of-living adjustment.
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