Tax Policy Center

Model Estimates

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T21-0230 – Estate Tax Returns and Liability Under Current Law and Pre-2017 Tax Act Law, 2021-2031

 The baseline number of estate tax returns and liabilities under current law and Pre-2017 Tax Act Law from 2021 to 2031. Baseline is the law in place for each year as of September 14, 2018. For more information on TPC’s baseline definitions, see: http://www.taxpolicycenter.org/taxtopics/Baseline-Definitions.cfm

September 23, 2021