Tax Policy Center

Model Estimates

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T18-0134 - Estate Tax Returns and Liability Under Current Law and Pre-2017 Tax Act Law, 2017-2028

 The baseline number of estate tax returns and liabilities under current law and Pre-2017 Tax Act Law from 2017 to 2028. Baseline is the law in place for each year as of September 14, 2018. For more information on TPC’s baseline definitions, see:

September 14, 2018