MN SF3818

Repeals Minnesota's estate tax for estates of decedents dying after December 31, 2025, eliminating the state-level tax on inherited property transfers

Removes all estate tax filing requirements, payment deadlines, and related administrative provisions from Minnesota law, including the requirement to file returns for estates exceeding $3,000,000

Eliminates the estate tax exemption provisions for qualified small business property and qualified farm property, as these become unnecessary without the underlying tax

Amends multiple sections of Minnesota Statutes to remove references to estate tax and chapter 291, including provisions in the Uniform Probate Code, teachers' retirement fund statutes, and tax administration procedures

Makes conforming changes to tax data classification and disclosure rules, refund procedures, and definitions of "Minnesota tax laws" to reflect the repeal of the estate tax