Extends the expiration of provisions relating to the estate tax treatment of dispositions for certain surviving spouses

This bill extends a tax provision that allows non-U.S. citizen surviving spouses to receive favorable estate tax treatment on inherited assets. It changes the expiration date of this rule from July 1, 2025, to July 1, 2028. The change directly affects surviving spouses who are not U.S. citizens when inheriting property from a deceased spouse. The key mechanism is simply updating the sunset date for this existing tax rule.