Committee hears technical changes to estate tax natural-resource exemption
House Bill 3630 would clarify ownership tests for the estate tax natural-resource exemption, permit replacement exchanges of qualified property, and adjust the ratio used to calculate tax; sponsors said the changes are technical and revenue neutral.
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The Senate Committee on Rules took testimony June 20 on House Bill 3630, a technical revision to the estate tax natural-resource exemption adopted in 2023.
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