Sec. 70106. Extension and enhancement of increased estate and gift tax exemption amounts | Law as Amended

editor August 1, 2025, 3:01am 1

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Sec. 70107. Extension of increased alternative minimum tax exemption amounts and modification of phaseout thresholds \| Law as Amended OBBBA - Law as Amended CHAPTER-1—PROVIDING-PERMANENT-TAX-RELIEF , Law-as-Amended , Subtitle-A—Tax , TITLE-VII , Needs-Text	6	August 1, 2025
Sec. 70115. Extension and enhancement of increased limitation on contributions to ABLE accounts \| Law as Amended OBBBA - Law as Amended CHAPTER-1—PROVIDING-PERMANENT-TAX-RELIEF , Law-as-Amended , Subtitle-A—Tax , TITLE-VII , Needs-Text	11	August 1, 2025
Sec. 70106. Extension and enhancement of increased estate and gift tax exemption amounts One Big Beautiful Bill Act \| OBBBA Enrolled-Bill-Text , TITLE-VII , Subtitle-A—Tax , CHAPTER-1—PROVIDING-PERMANENT-TAX-RELIEF	8	July 17, 2025
Sec. 70105. Extension and enhancement of deduction for qualified business income \| Law as Amended OBBBA - Law as Amended CHAPTER-1—PROVIDING-PERMANENT-TAX-RELIEF , Law-as-Amended , Subtitle-A—Tax , TITLE-VII , Needs-Text	7	August 1, 2025
Sec. 70109. Extension and modification of limitation on casualty loss deduction \| Law as Amended OBBBA - Law as Amended CHAPTER-1—PROVIDING-PERMANENT-TAX-RELIEF , Law-as-Amended , Subtitle-A—Tax , TITLE-VII , Needs-Text	10	August 1, 2025