Extends the expiration of provisions relating to the estate tax treatment of dispositions for certain surviving spouses

Introduced

In Committee

Floor

Crossed Over

Passed

Enacted

Overview Bill text 1 History 8 Sponsors

Extends the effectiveness of the estate tax treatment of dispositions to surviving spouses who are not United States citizens to July 1, 2028.

Chamber: Senate
Introduced: Jun 2, 2025
Last action: Jan 7, 2026 — REFERRED TO BUDGET AND REVENUE
Session: 2025-2026
Momentum: 54 · Moderate

PASSAGE PROBABILITY

1% Unlikely

Why this number

Stage base Passed First Chamber — base rate 16%, measured from NY's completed sessions
Momentum +1 54/100 from the pace of recorded action
Time since last action -22 287 days quiet

A transparent scoring model over stage, momentum, recency, sponsorship and recorded votes — not a trained predictor. Treat it as a way to rank attention, not as a forecast.