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: 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 2017. Baseline is the law in place for 2017 as of September 14, 2018. 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 2018. Baseline is the law in place for 2018 as of September 14, 2018. 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 September 14, 2018. 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 September 14, 2018. For more information on TPC’s baseline definitions, see: http://www.taxpolicycenter.org/taxtopics/Baseline-Definitions.cfm
The baseline number of estate tax returns and liability under current law and certain prior laws from 2019 to 2028. Baseline is the law in place for each year as of September 27, 2018. For more information on TPC’s baseline definitions, see: http://www.taxpolicycenter.org/taxtopics/Baseline-Definitions.cfm
