Federal Inheritance Tax Exemption 2025. Dozens of major individual and business tax policies from the 2017 tax cuts and jobs act (tcja) will expire at the end of 2025. The federal lifetime estate and gift tax exemption will sunset after 2025.
The congressional budget office estimates. The federal estate tax limit will rise from $13.61 million in 2024 to $13.99 million in 2025.