Sec. 70106. Extension and enhancement of increased estate and gift tax exemption amounts

(a) In general.—Section 2010(c)(3) is amended—

(1) in subparagraph (A) by striking “$5,000,000” and inserting “$15,000,000”,

(2) in subparagraph (B)—

(A) in the matter preceding clause (i), by striking “2011” and inserting “2026”, and

(B) in clause (ii), by striking “calendar year 2010” and inserting “calendar year 2025”, and

(3) by striking subparagraph (C).

(b) Effective date.—The amendments made by this section shall apply to estates of decedents dying and gifts made after December 31, 2025.