# Sec. 70106. Extension and enhancement of increased estate and gift tax exemption amounts

**URL:** <https://forum.repealobbba.org/t/sec-70106-extension-and-enhancement-of-increased-estate-and-gift-tax-exemption-amounts/171>\
**Category:** One Big Beautiful Bill Act | OBBBA\
**Tags:** Subtitle-A—Tax, TITLE-VII, Enrolled-Bill-Text, CHAPTER-1—PROVIDING-PERMANENT-TAX-RELIEF\
**Created:** [July 17, 2025, 5:56am UTC](https://forum.repealobbba.org/t/sec-70106-extension-and-enhancement-of-increased-estate-and-gift-tax-exemption-amounts/171 "2025-07-17T05:56:36Z")\
**Posts on this page:** 1\
**Page:** 1

<div class="post-metadata">

**Author:** ![editor](https://forum.repealobbba.org/user_avatar/forum.repealobbba.org/editor/32/47_2.png) [@editor](https://forum.repealobbba.org/u/editor)\
**Post date:** [July 17, 2025, 5:56am UTC](https://forum.repealobbba.org/t/sec-70106-extension-and-enhancement-of-increased-estate-and-gift-tax-exemption-amounts/171/1 "2025-07-17T05:56:36Z")

</div>

(a) In general.—[Section 2010(c)(3)](http://uscode.house.gov/quicksearch/get.plx?title=26&section=2010) is amended—

(1) in subparagraph (A) by striking “$5,000,000” and inserting “$15,000,000”,

(2) in subparagraph (B)—

(A) in the matter preceding clause (i), by striking “2011” and inserting “2026”, and

(B) in clause (ii), by striking “calendar year 2010” and inserting “calendar year 2025”, and

(3) by striking subparagraph (C).

(b) Effective date.—The amendments made by this section shall apply to estates of decedents dying and gifts made after December 31, 2025.