Federal law sets the basic exclusion amount at $15 million per person for 2026 (OBBBA, IRC §2010(c)(3)) — with $30 million available for married couples who file a timely Form 706 portability election.
The One Big Beautiful Bill Act (P.L. 119-21 §70106) amended IRC §§2001 and 2010(c)(3). The engine models the $15 million / $30 million figures from federal_tax_config — the same sources cited on /methodology. Federal exposure begins above that threshold; many states tax estates well below it.
What changes at the $2M–$50M level
Your action plan
Ordered by urgency. Items marked "Immediate" should be addressed within 60–90 days.
Model federal and state exposure using the OBBBA basic exclusion amount your household actually faces — including state estate taxes below the federal threshold.
Do this in My Wealth Maps →Annual exclusion gifts and lifetime exemption usage should reflect the $15 million per-person basic exclusion amount now in effect.
Do this in My Wealth Maps →Trust structures should be calibrated to the $15 million baseline and your state domicile. Your attorney can walk through options that fit your estate.
Do this in My Wealth Maps →If a spouse has died without a portability election, there may still be time to file. If both spouses are living, confirm your plan to preserve up to $30 million of combined federal exemption.
Find an estate attorney →Trust provisions, charitable plans, and distribution formulas should be checked against the current $15 million per-person federal baseline and your state exposure.
Find an estate attorney →How prepared are you for estate tax law change?
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An estate attorney can execute the legal documents and topics many families discuss with counsel after this event.
Browse attorneys →A fiduciary advisor can model the financial impact and coordinate strategy across your full picture.
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