{"id":5516,"date":"2025-02-02T17:12:45","date_gmt":"2025-02-02T17:12:45","guid":{"rendered":"https:\/\/tysllp.com\/?p=5516"},"modified":"2025-12-26T17:13:52","modified_gmt":"2025-12-26T17:13:52","slug":"the-obbba-sets-new-estate-gift-tax-exemption","status":"publish","type":"post","link":"https:\/\/tysllp.com\/the-obbba-sets-new-estate-gift-tax-exemption\/","title":{"rendered":"&#x1f6e1;&#xfe0f; The OBBBA Sets new Estate &amp; Gift Tax Exemption"},"content":{"rendered":"\n<h2 class=\"wp-block-heading\" id=\"h-how-does-the-one-big-beautiful-bill-act-affect-estate-amp-gift-tax-planning\"><strong>How does the One Big Beautiful Bill Act affect Estate &amp; Gift Tax planning?<\/strong><\/h2>\n\n\n\n<p>The <strong>One Big Beautiful Bill Act<\/strong> (OBBBA), signed in July 2025, provides unprecedented certainty for high-net-worth individuals and business owners. <strong>Specifically<\/strong>, the Act permanently sets the federal unified <strong>Estate &amp; Gift Tax<\/strong> exemption amount. <strong>This amount<\/strong> is <strong>$15 million per individual<\/strong> or <strong>$30 million for married couples<\/strong>, beginning January 1, 2026. <strong>Therefore<\/strong>, the looming sunset of the previous exemption, which threatened to cut the exclusion in half, is now permanently removed.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>&#x1f48e; The New Baseline: Permanence and Growth<\/strong><\/h2>\n\n\n\n<p>The OBBBA\u2019s core achievement is eliminating the uncertainty that plagued estate planning since 2017. <strong>Consequently<\/strong>, the new limits are a powerful tool for wealth preservation.<\/p>\n\n\n\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"900\" height=\"601\" src=\"https:\/\/tysllp.com\/wp-content\/uploads\/2025\/06\/front-view-old-couple-spending-time-together.webp\" alt=\"\" class=\"wp-image-5242\" srcset=\"https:\/\/tysllp.com\/wp-content\/uploads\/2025\/06\/front-view-old-couple-spending-time-together.webp 900w, https:\/\/tysllp.com\/wp-content\/uploads\/2025\/06\/front-view-old-couple-spending-time-together-300x200.webp 300w, https:\/\/tysllp.com\/wp-content\/uploads\/2025\/06\/front-view-old-couple-spending-time-together-768x513.webp 768w, https:\/\/tysllp.com\/wp-content\/uploads\/2025\/06\/front-view-old-couple-spending-time-together-100x67.webp 100w, https:\/\/tysllp.com\/wp-content\/uploads\/2025\/06\/front-view-old-couple-spending-time-together-865x578.webp 865w\" sizes=\"auto, (max-width: 900px) 100vw, 900px\" \/><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>1. The Permanent Exemption Amount<\/strong><\/h3>\n\n\n\n<p>The new figure replaces the old, inflation-adjusted amount (which was $13.99 million in 2025).<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Exemption Limit:<\/strong> The exemption is permanently <strong>$15 million<\/strong> for single individuals. <strong>Furthermore<\/strong>, it is <strong>$30 million<\/strong> for married couples.<\/li>\n\n\n\n<li><strong>Indexing:<\/strong> <strong>Crucially<\/strong>, the Act mandates that the <strong>$15 million<\/strong> amount will be indexed for inflation. <strong>This means<\/strong> the exemption will continue to grow in the years following 2026.<\/li>\n\n\n\n<li><strong>The Tax Rate:<\/strong> <strong>Conversely<\/strong>, the top federal transfer tax rate remains 40% on all value that exceeds the exemption.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>2. The Annual Gift Exclusion<\/strong><\/h3>\n\n\n\n<p>The annual exclusion still functions as a separate, powerful gifting tool. <strong>Therefore<\/strong>, it is essential for <strong>tax prep<\/strong>.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Tax-Free Gifts:<\/strong> In 2026, you can gift up to <strong>$19,000<\/strong> per person per year tax-free. <strong>This gift<\/strong> does not use up any of your $15 million lifetime exemption.<\/li>\n\n\n\n<li><strong>Spousal Gifting:<\/strong> <strong>In addition<\/strong>, married couples can split the gift. <strong>Thus<\/strong>, they can give <strong>$38,000<\/strong> per recipient each year without impacting their lifetime exemption.<\/li>\n\n\n\n<li><strong>Accelerating Wealth Transfer:<\/strong> High-net-worth individuals use the annual exclusion to remove assets and their future appreciation from their taxable estate.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>&#x1f4c8; Strategic Planning: What High-Net-Worth Individuals Must Do<\/strong><\/h2>\n\n\n\n<p>The new permanence does not eliminate the need for planning. <strong>Instead<\/strong>, it clarifies the goal for your <strong>tax prep<\/strong>.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>3. Reviewing Prior Gifting Strategies<\/strong><\/h3>\n\n\n\n<p>Many individuals made large gifts between 2018 and 2025. <strong>They did this<\/strong> to use the temporary higher exemption.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Clawback Protection:<\/strong> <strong>Critically<\/strong>, the IRS confirmed protection against a &#8220;clawback&#8221; rule. <strong>This means<\/strong> that even if the exemption had reverted, the IRS would not have taxed prior large gifts.<\/li>\n\n\n\n<li><strong>Using the New Limit:<\/strong> Individuals who used up their prior $13.99 million exclusion now have another <strong>$1.01 million<\/strong> of exclusion available. <strong>Therefore<\/strong>, they can make additional tax-free gifts starting in 2026.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>4. Step-Up in Basis Remains Intact<\/strong><\/h3>\n\n\n\n<p>The Act preserved a key income tax benefit. <strong>This provides<\/strong> immense value to heirs.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Definition:<\/strong> Heirs receive inherited assets with a <strong>stepped-up basis<\/strong>. <strong>Consequently<\/strong>, the asset&#8217;s tax basis equals its fair market value on the date of death.<\/li>\n\n\n\n<li><strong>Tax Benefit:<\/strong> <strong>This allows<\/strong> heirs to sell highly appreciated assets immediately after inheritance. <strong>They pay<\/strong> little or no capital gains tax.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>&#x1f3d7;&#xfe0f; Succession and <\/strong><strong>Estate &amp; Gift Tax<\/strong><strong> Planning for Business Owners<\/strong><\/h2>\n\n\n\n<p>The permanent $15 million exemption is crucial for construction business owners. <strong>Specifically<\/strong>, it simplifies succession planning.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>5. Valuation and Succession Planning<\/strong><\/h3>\n\n\n\n<p>A construction company is often the single largest asset in an owner&#8217;s estate. <strong>Therefore<\/strong>, its valuation is key.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Business Valuation:<\/strong> The owner&#8217;s estate must value the business interest. <strong>This valuation<\/strong> is then used against the lifetime exemption.<\/li>\n\n\n\n<li><strong>Buy-Sell Agreements:<\/strong> <strong>Furthermore<\/strong>, TYS often advises clients to create <strong>buy-sell agreements<\/strong>. <strong>This sets<\/strong> the transfer price and liquidity upon the owner&#8217;s death or retirement.<\/li>\n\n\n\n<li><strong>TYS Source Signal:<\/strong> With over <strong>60 years of specialized construction accounting expertise<\/strong>, TYS integrates the business value into your <strong>Estate &amp; Gift Tax<\/strong> plan. We ensure the transfer of wealth and business continuity in <strong>Rochester, NY, and Walnut Creek, CA,<\/strong> is tax-efficient.<\/li>\n<\/ul>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"900\" height=\"601\" src=\"https:\/\/tysllp.com\/wp-content\/uploads\/2025\/04\/billie-dollar-with-business-chart-copy.webp\" alt=\"Succession and Estate &amp; Gift Tax Planning for Business Owners\" class=\"wp-image-5032\" srcset=\"https:\/\/tysllp.com\/wp-content\/uploads\/2025\/04\/billie-dollar-with-business-chart-copy.webp 900w, https:\/\/tysllp.com\/wp-content\/uploads\/2025\/04\/billie-dollar-with-business-chart-copy-300x200.webp 300w, https:\/\/tysllp.com\/wp-content\/uploads\/2025\/04\/billie-dollar-with-business-chart-copy-768x513.webp 768w, https:\/\/tysllp.com\/wp-content\/uploads\/2025\/04\/billie-dollar-with-business-chart-copy-100x67.webp 100w, https:\/\/tysllp.com\/wp-content\/uploads\/2025\/04\/billie-dollar-with-business-chart-copy-865x578.webp 865w\" sizes=\"auto, (max-width: 900px) 100vw, 900px\" \/><\/figure>\n<\/div>\n\n\n<h3 class=\"wp-block-heading\"><strong>6. Advanced Tools for Complex Estates<\/strong><\/h3>\n\n\n\n<p>High-net-worth families still benefit from advanced trust structures. <strong>These tools<\/strong> help leverage the large exemption.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Irrevocable Trusts:<\/strong> <strong>Specifically<\/strong>, Irrevocable Trusts (like ILITs or GRATs) move appreciating assets out of the taxable estate.<\/li>\n\n\n\n<li><strong>GST Tax:<\/strong> The <strong>Generation-Skipping Transfer (GST) Tax<\/strong> exemption is aligned with the $15 million limit. <strong>This enables<\/strong> efficient transfer of wealth to grandchildren or later generations.<\/li>\n<\/ul>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>Estate &amp; Gift Tax Exemption Limits<\/strong><\/td><td><strong>Amount (Single)<\/strong><\/td><td><strong>Amount (Married Couple)<\/strong><\/td><td><strong>Effective Date<\/strong><\/td><\/tr><tr><td><strong>Old 2025 Limit<\/strong> (Pre-OBBBA)<\/td><td>$13.99 Million<\/td><td>$27.98 Million<\/td><td>Tax Year 2025<\/td><\/tr><tr><td><strong>New OBBBA Limit<\/strong> (Permanent)<\/td><td><strong>$15.00 Million<\/strong><\/td><td><strong>$30.00 Million<\/strong><\/td><td><strong>January 1, 2026<\/strong><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Q&amp;A: Estate &amp; Gift Tax and the OBBBA<\/strong><\/h3>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>Question<\/strong><\/td><td><strong>Answer<\/strong><\/td><\/tr><tr><td><strong>Q1: Does the $15 million exemption include the annual gift exclusion?<\/strong><\/td><td><strong>No.<\/strong> The annual gift exclusion ($19,000 in 2025) is separate. <strong>Consequently<\/strong>, you can give the annual exclusion amount without touching the $15 million lifetime exemption.<\/td><\/tr><tr><td><strong>Q2: Does the federal exemption prevent state estate tax?<\/strong><\/td><td><strong>No.<\/strong> The federal exemption only prevents the <strong>federal<\/strong> tax. <strong>However<\/strong>, 18 states and D.C. impose their own state-level estate or inheritance taxes.<\/td><\/tr><tr><td><strong>Q3: What happens if I die with an estate worth $16 million?<\/strong><\/td><td>You would apply the $15 million exemption. <strong>Therefore<\/strong>, your estate would only owe the 40% federal tax rate on the remaining <strong>$1 million<\/strong>.<\/td><\/tr><tr><td><strong>Q4: What is portability and is it still available?<\/strong><\/td><td><strong>Yes.<\/strong> Portability allows the surviving spouse to use the deceased spouse&#8217;s unused exemption. <strong>Critically<\/strong>, the surviving spouse must file an estate tax return (Form 706) to claim it.<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<p>Don&#8217;t let complexity compromise your legacy. <strong><a href=\"https:\/\/tysllp.com\/contact-us\">Contact TYS today<\/a> for specialist Estate &amp; Gift Tax planning and Construction Accounting services in Fairport, NY, or Walnut Creek, CA.<\/strong><\/p>\n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>How does the One Big Beautiful Bill Act affect Estate &amp; Gift Tax planning? The One Big Beautiful Bill Act (OBBBA), signed in July 2025, provides unprecedented certainty for high-net-worth individuals and business owners. Specifically, the Act permanently sets the federal unified Estate &amp; Gift Tax exemption amount. This amount is $15 million per individual or $30 million for married &#8230; <a href=\"https:\/\/tysllp.com\/the-obbba-sets-new-estate-gift-tax-exemption\/\" class=\"more-link\">Read More<\/a><\/p>\n","protected":false},"author":1,"featured_media":5242,"comment_status":"closed","ping_status":"open","sticky":true,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[1260,9,1258,1261],"tags":[1270],"class_list":["post-5516","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-cpa","category-tax-accounting","category-tax-planning","category-tax-prep","tag-estatetax-gifttax-wealthtransfer"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v26.7 (Yoast SEO v26.8) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>&#x1f6e1;&#xfe0f; The OBBBA Sets new Estate &amp; Gift Tax Exemption<\/title>\n<meta name=\"description\" content=\"The Estate &amp; Gift Tax exemption is permanently set at $15M (single)\/$30M (married). Plan your wealth transfer now with TYS tax experts.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/tysllp.com\/the-obbba-sets-new-estate-gift-tax-exemption\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"&#x1f6e1;&#xfe0f; The OBBBA Sets new Estate &amp; Gift Tax Exemption\" \/>\n<meta property=\"og:description\" content=\"The Estate &amp; Gift Tax exemption is permanently set at $15M (single)\/$30M (married). Plan your wealth transfer now with TYS tax experts.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/tysllp.com\/the-obbba-sets-new-estate-gift-tax-exemption\/\" \/>\n<meta property=\"og:site_name\" content=\"TYS ACCOUNTANTS\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/TYSLLP\" \/>\n<meta property=\"article:author\" content=\"https:\/\/www.facebook.com\/TYSLLP\/\" \/>\n<meta property=\"article:published_time\" content=\"2025-02-02T17:12:45+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-12-26T17:13:52+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/tysllp.com\/wp-content\/uploads\/2025\/06\/front-view-old-couple-spending-time-together.webp\" \/>\n\t<meta property=\"og:image:width\" content=\"900\" \/>\n\t<meta property=\"og:image:height\" content=\"601\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/webp\" \/>\n<meta name=\"author\" content=\"tysllp\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@tysllp\" \/>\n<meta name=\"twitter:site\" content=\"@tysllp\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/tysllp.com\/the-obbba-sets-new-estate-gift-tax-exemption\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/tysllp.com\/the-obbba-sets-new-estate-gift-tax-exemption\/\"},\"author\":{\"name\":\"tysllp\",\"@id\":\"https:\/\/tysllp.com\/#\/schema\/person\/6003829476ee725959a4254c25d6bb88\"},\"headline\":\"&#x1f6e1;&#xfe0f; The OBBBA Sets new Estate &amp; Gift Tax Exemption\",\"datePublished\":\"2025-02-02T17:12:45+00:00\",\"dateModified\":\"2025-12-26T17:13:52+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/tysllp.com\/the-obbba-sets-new-estate-gift-tax-exemption\/\"},\"wordCount\":865,\"publisher\":{\"@id\":\"https:\/\/tysllp.com\/#organization\"},\"image\":{\"@id\":\"https:\/\/tysllp.com\/the-obbba-sets-new-estate-gift-tax-exemption\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/tysllp.com\/wp-content\/uploads\/2025\/06\/front-view-old-couple-spending-time-together.webp\",\"keywords\":[\"#EstateTax #GiftTax #WealthTransfer\"],\"articleSection\":[\"CPA\",\"Tax Accounting\",\"Tax Planning\",\"Tax Prep\"],\"inLanguage\":\"en-US\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/tysllp.com\/the-obbba-sets-new-estate-gift-tax-exemption\/\",\"url\":\"https:\/\/tysllp.com\/the-obbba-sets-new-estate-gift-tax-exemption\/\",\"name\":\"&#x1f6e1;&#xfe0f; The OBBBA Sets new Estate &amp; Gift Tax Exemption\",\"isPartOf\":{\"@id\":\"https:\/\/tysllp.com\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/tysllp.com\/the-obbba-sets-new-estate-gift-tax-exemption\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/tysllp.com\/the-obbba-sets-new-estate-gift-tax-exemption\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/tysllp.com\/wp-content\/uploads\/2025\/06\/front-view-old-couple-spending-time-together.webp\",\"datePublished\":\"2025-02-02T17:12:45+00:00\",\"dateModified\":\"2025-12-26T17:13:52+00:00\",\"description\":\"The Estate & Gift Tax exemption is permanently set at $15M (single)\/$30M (married). Plan your wealth transfer now with TYS tax experts.\",\"breadcrumb\":{\"@id\":\"https:\/\/tysllp.com\/the-obbba-sets-new-estate-gift-tax-exemption\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/tysllp.com\/the-obbba-sets-new-estate-gift-tax-exemption\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/tysllp.com\/the-obbba-sets-new-estate-gift-tax-exemption\/#primaryimage\",\"url\":\"https:\/\/tysllp.com\/wp-content\/uploads\/2025\/06\/front-view-old-couple-spending-time-together.webp\",\"contentUrl\":\"https:\/\/tysllp.com\/wp-content\/uploads\/2025\/06\/front-view-old-couple-spending-time-together.webp\",\"width\":900,\"height\":601,\"caption\":\"new Estate & Gift Tax Exemption\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/tysllp.com\/the-obbba-sets-new-estate-gift-tax-exemption\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/tysllp.com\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"#EstateTax #GiftTax #WealthTransfer\",\"item\":\"https:\/\/tysllp.com\/tag\/estatetax-gifttax-wealthtransfer\/\"},{\"@type\":\"ListItem\",\"position\":3,\"name\":\"&#x1f6e1;&#xfe0f; The OBBBA Sets new Estate &amp; Gift Tax Exemption\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/tysllp.com\/#website\",\"url\":\"https:\/\/tysllp.com\/\",\"name\":\"TYS LLP Accountants\",\"description\":\"Trusted Advisors and Accountants\",\"publisher\":{\"@id\":\"https:\/\/tysllp.com\/#organization\"},\"alternateName\":\"TYS Accountants\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/tysllp.com\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/tysllp.com\/#organization\",\"name\":\"TYS LLP\",\"url\":\"https:\/\/tysllp.com\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/tysllp.com\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/tysllp.com\/wp-content\/uploads\/2019\/05\/TYS-Favicon.png\",\"contentUrl\":\"https:\/\/tysllp.com\/wp-content\/uploads\/2019\/05\/TYS-Favicon.png\",\"width\":100,\"height\":100,\"caption\":\"TYS LLP\"},\"image\":{\"@id\":\"https:\/\/tysllp.com\/#\/schema\/logo\/image\/\"},\"sameAs\":[\"https:\/\/www.facebook.com\/TYSLLP\",\"https:\/\/x.com\/tysllp\",\"https:\/\/www.instagram.com\/tysllp\",\"https:\/\/www.linkedin.com\/company\/tysllp\",\"https:\/\/www.youtube.com\/channel\/UCiF3UP_KU4iKrDfh9Gcy3UQ\"]},{\"@type\":\"Person\",\"@id\":\"https:\/\/tysllp.com\/#\/schema\/person\/6003829476ee725959a4254c25d6bb88\",\"name\":\"tysllp\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/tysllp.com\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/7c89607f6a9c62b8ae81393ba2f23d336309209e516a45441d227cde732a1bd8?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/7c89607f6a9c62b8ae81393ba2f23d336309209e516a45441d227cde732a1bd8?s=96&d=mm&r=g\",\"caption\":\"tysllp\"},\"sameAs\":[\"https:\/\/tysllp.com\/\",\"https:\/\/www.facebook.com\/TYSLLP\/\",\"https:\/\/www.instagram.com\/tysllp\/\",\"https:\/\/www.linkedin.com\/company\/tysllp\/\"],\"url\":\"https:\/\/tysllp.com\/author\/tysllp\/\"}]}<\/script>\n<!-- \/ Yoast SEO Premium plugin. -->","yoast_head_json":{"title":"&#x1f6e1;&#xfe0f; The OBBBA Sets new Estate &amp; Gift Tax Exemption","description":"The Estate & Gift Tax exemption is permanently set at $15M (single)\/$30M (married). Plan your wealth transfer now with TYS tax experts.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/tysllp.com\/the-obbba-sets-new-estate-gift-tax-exemption\/","og_locale":"en_US","og_type":"article","og_title":"&#x1f6e1;&#xfe0f; The OBBBA Sets new Estate &amp; Gift Tax Exemption","og_description":"The Estate & Gift Tax exemption is permanently set at $15M (single)\/$30M (married). Plan your wealth transfer now with TYS tax experts.","og_url":"https:\/\/tysllp.com\/the-obbba-sets-new-estate-gift-tax-exemption\/","og_site_name":"TYS ACCOUNTANTS","article_publisher":"https:\/\/www.facebook.com\/TYSLLP","article_author":"https:\/\/www.facebook.com\/TYSLLP\/","article_published_time":"2025-02-02T17:12:45+00:00","article_modified_time":"2025-12-26T17:13:52+00:00","og_image":[{"width":900,"height":601,"url":"https:\/\/tysllp.com\/wp-content\/uploads\/2025\/06\/front-view-old-couple-spending-time-together.webp","type":"image\/webp"}],"author":"tysllp","twitter_card":"summary_large_image","twitter_creator":"@tysllp","twitter_site":"@tysllp","schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/tysllp.com\/the-obbba-sets-new-estate-gift-tax-exemption\/#article","isPartOf":{"@id":"https:\/\/tysllp.com\/the-obbba-sets-new-estate-gift-tax-exemption\/"},"author":{"name":"tysllp","@id":"https:\/\/tysllp.com\/#\/schema\/person\/6003829476ee725959a4254c25d6bb88"},"headline":"&#x1f6e1;&#xfe0f; The OBBBA Sets new Estate &amp; Gift Tax Exemption","datePublished":"2025-02-02T17:12:45+00:00","dateModified":"2025-12-26T17:13:52+00:00","mainEntityOfPage":{"@id":"https:\/\/tysllp.com\/the-obbba-sets-new-estate-gift-tax-exemption\/"},"wordCount":865,"publisher":{"@id":"https:\/\/tysllp.com\/#organization"},"image":{"@id":"https:\/\/tysllp.com\/the-obbba-sets-new-estate-gift-tax-exemption\/#primaryimage"},"thumbnailUrl":"https:\/\/tysllp.com\/wp-content\/uploads\/2025\/06\/front-view-old-couple-spending-time-together.webp","keywords":["#EstateTax #GiftTax #WealthTransfer"],"articleSection":["CPA","Tax Accounting","Tax Planning","Tax Prep"],"inLanguage":"en-US"},{"@type":"WebPage","@id":"https:\/\/tysllp.com\/the-obbba-sets-new-estate-gift-tax-exemption\/","url":"https:\/\/tysllp.com\/the-obbba-sets-new-estate-gift-tax-exemption\/","name":"&#x1f6e1;&#xfe0f; The OBBBA Sets new Estate &amp; Gift Tax Exemption","isPartOf":{"@id":"https:\/\/tysllp.com\/#website"},"primaryImageOfPage":{"@id":"https:\/\/tysllp.com\/the-obbba-sets-new-estate-gift-tax-exemption\/#primaryimage"},"image":{"@id":"https:\/\/tysllp.com\/the-obbba-sets-new-estate-gift-tax-exemption\/#primaryimage"},"thumbnailUrl":"https:\/\/tysllp.com\/wp-content\/uploads\/2025\/06\/front-view-old-couple-spending-time-together.webp","datePublished":"2025-02-02T17:12:45+00:00","dateModified":"2025-12-26T17:13:52+00:00","description":"The Estate & Gift Tax exemption is permanently set at $15M (single)\/$30M (married). Plan your wealth transfer now with TYS tax experts.","breadcrumb":{"@id":"https:\/\/tysllp.com\/the-obbba-sets-new-estate-gift-tax-exemption\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/tysllp.com\/the-obbba-sets-new-estate-gift-tax-exemption\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/tysllp.com\/the-obbba-sets-new-estate-gift-tax-exemption\/#primaryimage","url":"https:\/\/tysllp.com\/wp-content\/uploads\/2025\/06\/front-view-old-couple-spending-time-together.webp","contentUrl":"https:\/\/tysllp.com\/wp-content\/uploads\/2025\/06\/front-view-old-couple-spending-time-together.webp","width":900,"height":601,"caption":"new Estate & Gift Tax Exemption"},{"@type":"BreadcrumbList","@id":"https:\/\/tysllp.com\/the-obbba-sets-new-estate-gift-tax-exemption\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/tysllp.com\/"},{"@type":"ListItem","position":2,"name":"#EstateTax #GiftTax #WealthTransfer","item":"https:\/\/tysllp.com\/tag\/estatetax-gifttax-wealthtransfer\/"},{"@type":"ListItem","position":3,"name":"&#x1f6e1;&#xfe0f; The OBBBA Sets new Estate &amp; Gift Tax Exemption"}]},{"@type":"WebSite","@id":"https:\/\/tysllp.com\/#website","url":"https:\/\/tysllp.com\/","name":"TYS LLP Accountants","description":"Trusted Advisors and Accountants","publisher":{"@id":"https:\/\/tysllp.com\/#organization"},"alternateName":"TYS Accountants","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/tysllp.com\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/tysllp.com\/#organization","name":"TYS LLP","url":"https:\/\/tysllp.com\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/tysllp.com\/#\/schema\/logo\/image\/","url":"https:\/\/tysllp.com\/wp-content\/uploads\/2019\/05\/TYS-Favicon.png","contentUrl":"https:\/\/tysllp.com\/wp-content\/uploads\/2019\/05\/TYS-Favicon.png","width":100,"height":100,"caption":"TYS LLP"},"image":{"@id":"https:\/\/tysllp.com\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/TYSLLP","https:\/\/x.com\/tysllp","https:\/\/www.instagram.com\/tysllp","https:\/\/www.linkedin.com\/company\/tysllp","https:\/\/www.youtube.com\/channel\/UCiF3UP_KU4iKrDfh9Gcy3UQ"]},{"@type":"Person","@id":"https:\/\/tysllp.com\/#\/schema\/person\/6003829476ee725959a4254c25d6bb88","name":"tysllp","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/tysllp.com\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/7c89607f6a9c62b8ae81393ba2f23d336309209e516a45441d227cde732a1bd8?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/7c89607f6a9c62b8ae81393ba2f23d336309209e516a45441d227cde732a1bd8?s=96&d=mm&r=g","caption":"tysllp"},"sameAs":["https:\/\/tysllp.com\/","https:\/\/www.facebook.com\/TYSLLP\/","https:\/\/www.instagram.com\/tysllp\/","https:\/\/www.linkedin.com\/company\/tysllp\/"],"url":"https:\/\/tysllp.com\/author\/tysllp\/"}]}},"_links":{"self":[{"href":"https:\/\/tysllp.com\/wp-json\/wp\/v2\/posts\/5516","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/tysllp.com\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/tysllp.com\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/tysllp.com\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/tysllp.com\/wp-json\/wp\/v2\/comments?post=5516"}],"version-history":[{"count":4,"href":"https:\/\/tysllp.com\/wp-json\/wp\/v2\/posts\/5516\/revisions"}],"predecessor-version":[{"id":5520,"href":"https:\/\/tysllp.com\/wp-json\/wp\/v2\/posts\/5516\/revisions\/5520"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/tysllp.com\/wp-json\/wp\/v2\/media\/5242"}],"wp:attachment":[{"href":"https:\/\/tysllp.com\/wp-json\/wp\/v2\/media?parent=5516"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/tysllp.com\/wp-json\/wp\/v2\/categories?post=5516"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tysllp.com\/wp-json\/wp\/v2\/tags?post=5516"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}