Estate tax repealed, and conforming changes made.

HF 3537 repeals Minnesota's estate tax, ending the state tax on inherited property. This directly affects individuals who inherit assets from deceased relatives, particularly those with estates exceeding the exemption threshold. The bill removes references to the estate tax from multiple tax statutes (including sections on income tax, tribal tax agreements, and return requirements) and sets an effective date of January 1, 2026, for estates of decedents dying after December 31, 2025. The changes ensure other tax laws no longer reference the repealed estate tax.