© 2026 SimplyTrust Software Inc.
Understand how the Tax Cuts and Jobs Act doubled estate tax exemptions through 2025. Learn about sunset provisions and planning opportunities before changes ...
The Tax Cuts and Jobs Act increased the federal estate tax exemption to $15,000,00026 USC 2001(c), 2010; P.L. 119-21 §70106Verified Jan 2, 2026 per person, or $30,000,00026 USC 2001(c), 2010; P.L. 119-21 §70106Verified Jan 2, 2026 for married couples. This means you can transfer this amount during your lifetime or at death without paying federal estate taxes. However, these higher exemptions are temporary and scheduled to sunset on December 31, 2025, when they'll revert to roughly half these amounts unless Congress extends them.
