The baseline number of estate tax returns and liabilities under current law and Pre-2017 Tax Act Law from 2022 to 2032. Baseline is the law in place for each year as of November 17, 2022. For more information on TPC’s baseline definitions, see: http://www.taxpolicycenter.org/taxtopics/Baseline-Definitions.cfm
Current law baseline distribution of gross estate size and net estate tax by size of gross estate in 2022. Baseline is the law in place for 2022 as of November 17, 2022. For more information on TPC’s baseline definitions, see: http://www.taxpolicycenter.org/taxtopics/Baseline-Definitions.cfm
Current law baseline distribution of gross estate size and net estate tax by size of gross estate in 2023. Baseline is the law in place for 2023 as of November 17, 2022. For more information on TPC’s baseline definitions, see: http://www.taxpolicycenter.org/taxtopics/Baseline-Definitions.cfm
Current law baseline distribution of gross estate size and net estate tax by size of gross estate in 2025. Baseline is the law in place for 2025 as of November 17, 2022. For more information on TPC’s baseline definitions, see: http://www.taxpolicycenter.org/taxtopics/Baseline-Definitions.cfm
Current law baseline distribution of gross estate size and net estate tax by size of gross estate in 2026. Baseline is the law in place for 2026 as of November 17, 2022. For more information on TPC’s baseline definitions, see: http://www.taxpolicycenter.org/taxtopics/Baseline-Definitions.cfm
