databutler.dev · /facts — every fact · Verified Facts protocol · /.well-known/facts.json · /changes

Estate and gift tax basic exclusion amount, § 2010(c)(3) (set by OBBBA § 70106 for 2026; indexed from 2027)

15000000 USD

2026, from 2026-01-01 · verified 2026-10-03 against the official source · next expected change 2027-01-01

Section 70106 of the OBBBA amends § 2010(c)(3) by increasing the basic exclusion amount to $15,000,000 for calendar year 2026. … The basic exclusion amount will be adjusted for inflation for calendar year 2027 and future years.

key

us/estate-gift/basic-exclusion

value

15000000 USD

period

2026

effective

2026-01-01 to date

source

https://www.irs.gov/pub/irs-drop/rp-25-32.pdf

verified

2026-10-03 — fresh (34 days ago; next check by 2026-11-01)

next expected change

2027-01-01 (annual: a fixed day each year)

previous

13990000 USD (2025) from 2025-01-01

scope

Federal transfer taxes. The basic exclusion amount is unified across estate and gift tax (§ 2010(c), § 2505).

hash

sha256:2f61615a4d221eb6e6f38257b0920bd7c5aa7cac82735baa8fe284c007d5e26e

signature

EdDSA, key db-2026-10 — keys

As JSON

curl -s https://databutler.dev/f/us/estate-gift/basic-exclusion?max_age=30d — schema; verify with npx verified-facts verify https://databutler.dev/f/us/estate-gift/basic-exclusion

{
  "protocol": "verified-facts/0.3",
  "key": "us/estate-gift/basic-exclusion",
  "label": "Estate and gift tax basic exclusion amount, § 2010(c)(3) (set by OBBBA § 70106 for 2026; indexed from 2027)",
  "value": 15000000,
  "unit": "USD",
  "period": "2026",
  "effectiveFrom": "2026-01-01",
  "effectiveTo": null,
  "source": "https://www.irs.gov/pub/irs-drop/rp-25-32.pdf",
  "quote": "Section 70106 of the OBBBA amends § 2010(c)(3) by increasing the basic exclusion amount to $15,000,000 for calendar year 2026. … The basic exclusion amount will be adjusted for inflation for calendar year 2027 and future years.",
  "verifiedDate": "2026-10-03",
  "nextScheduledRefresh": "2026-11-01",
  "changeCadence": "annual",
  "nextExpectedChange": "2027-01-01",
  "status": "fresh",
  "ageDays": 34,
  "maxAgeDays": null,
  "previous": {
    "value": 13990000,
    "period": "2025",
    "effectiveFrom": "2025-01-01",
    "source": "https://www.irs.gov/newsroom/irs-releases-tax-inflation-adjustments-for-tax-year-2026-including-amendments-from-the-one-big-beautiful-bill"
  },
  "scope": "Federal transfer taxes. The basic exclusion amount is unified across estate and gift tax (§ 2010(c), § 2505).",
  "hash": "sha256:2f61615a4d221eb6e6f38257b0920bd7c5aa7cac82735baa8fe284c007d5e26e",
  "signature": {
    "alg": "EdDSA",
    "kid": "db-2026-10",
    "jws": "eyJhbGciOiJFZERTQSIsImtpZCI6ImRiLTIwMjYtMTAifQ..SrIItF3q8X7fmZAmDB5Pk4rDOfv-usLNHABVmdUbRxqK0jO2Ge4KVphdxGBNLFrAOyupt_yaDYn81zRI6fstDA",
    "keys": "https://databutler.dev/.well-known/jwks.json"
  },
  "publisher": {
    "name": "Data Butler",
    "url": "https://databutler.dev/"
  },
  "cite": {
    "url": "https://databutler.dev/facts/us/estate-gift/basic-exclusion",
    "text": "databutler.dev, verified 2026-10-03 against https://www.irs.gov/pub/irs-drop/rp-25-32.pdf"
  }
}