An Act relative to the Massachusetts estate tax

This bill proposes changes to the Massachusetts estate tax, which applies to the value of a person's assets when they pass away. The legislation would directly affect individuals in Massachusetts who own significant wealth and are subject to this state-level tax. Specific details regarding how the tax calculation or exemptions would change are not included in the provided text, as the bill is currently under review by the Revenue Committee. The measure aims to adjust the rules governing how estates are taxed upon inheritance within the state.