美国联邦税收中对州遗产税的抵免 credit for state death taxes 遗产税, 不动产税 death duty ..
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Congress could have brought back a federal credit for state death taxes, but it chose not to.
FORBES: No Wisconsin Estate Tax For 2011 & 2012 Decedents
This means that Wisconsin imposes a state estate tax up to the current federal credit for state death taxes.
Enacted in 2001, the Economic Growth and Tax Relief Reconciliation Act (EGTRRA) made significant changes to the federal estate tax credit for state death taxes.
FORBES: For "Conforming States," State Death Taxes Will Rise When EGTRRA "Sunsets"
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