Estate tax repeal

SF 3818 repeals Minnesota's estate tax, meaning estates of people who die after December 31, 2025, will no longer owe state tax on inherited assets. The bill removes specific tax provisions from Minnesota Statutes (including sections 270C.585, 289A.10, and others) and updates related definitions to reflect the repeal. It directly affects heirs and executors of estates passing to beneficiaries after the effective date. The change eliminates a state tax that previously applied to estates above certain value thresholds.