The changes reach deaths and gifts after December 31, 2025
To provide for reconciliation pursuant to title II of H. Con. Res. 14, section 70106, Sec. 70106.
Written by .
The changes reach deaths and gifts after December 31, 2025
The document says “shall apply”Who acts: Secretary of the TreasuryHow: statuteSec. 70106 in the PDF
What the document says
“The amendments made by this section shall apply to estates of decedents dying and gifts made after December 31, 2025.”
The section applies its amendments to the estates of people dying after December 31, 2025 and to gifts made after that date.
What the document actually says
“The amendments made by this section shall apply to estates of decedents dying and gifts made after December 31, 2025.”
That sentence, in plain words
The changes reach estates where the death comes after December 31, 2025. They also reach gifts made after that date.
What this is about
Earlier deaths and gifts are not touched. The old rules still hold for them. The date is fixed in the law.
No action is recorded against this proposal. That is not evidence that none has been taken, and nobody has yet read it against the record. See what the tracker does not yet cover.
Provide for reconciliation pursuant to title II of H. Con. Res. 14, Public Law 119-21, sec. 70106, 139 Stat. 162 (2025). https://www.govinfo.gov/content/pkg/PLAW-119publ21/html/PLAW-119publ21.htm
This page
“The changes reach deaths and gifts after December 31, 2025,” Provide for reconciliation pursuant to title II of H. Con. Res. 14, section 70106, Sec. 70106. Read the Mandate, https://readthemandate.org/pl-119-21/proposal/sec70106-effective-date/ (retrieved October 10, 2026).
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