MN HF3537

Repeals Minnesota's estate tax (Chapter 291) in its entirety for estates of decedents dying after December 31, 2025

Eliminates the state estate tax that currently applies to estates exceeding $3,000,000, with tax rates ranging from 13% to 16% depending on estate value

Removes estate tax filing requirements, payment deadlines, extension provisions, and recapture tax provisions for qualified farm and small business property

Makes conforming changes to approximately 30 statutory sections to remove references to estate tax throughout Minnesota tax law, including provisions related to tax data classification, refund procedures, and probate administration

Exempts retirement fund benefits and teacher pension funds from state estate tax provisions that previously applied to them