Minnesota estate tax repeal for decedents dying after December 31, 2025.
The bill repeals the Minnesota estate tax for decedents dying after December 31, 2025. It removes provisions related to estate tax assessment, collection, and distribution, including the Minnesota taxable estate, tax rates, and apportionment rules. The repeal affects various sections of Minnesota Statutes, including those related to estate tax returns, tax payments, and tax refunds. The changes are effective for estates of decedents dying after December 31, 2025.
Included in complete analysis
- Overview
- Core Provisions
- Implementation
- Impact
- Legal Framework
- Critical Issues
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