Ukukhutshwa kweRhafu yeeRhafu kunye neeRhafu eziphezulu
Inokuhlawula imali eninzi yokufa-ubuncinane ukuba unobunono obufanelekileyo. Iziza ezixabisekileyo ngaphezu kokukhululwa komthetho wama-5.49 yezigidi zingalindela ukuhlawula ukuya kuma-40 ekhulwini kwiirhafu zomhlaba kwi-federal level ngoNovemba 2017, nangona iNgqungquthela ixubusha ukuba ingawuphelisa le ntlawulo.
Izizwe ezilishumi elinesine kunye neSithili sase-Columbia nazo zibeka iirhafu zeempahla zabo ngo-2017. Nantsi isishwankathelo sale ntlawulo karhulumente kunye noshintsho oluye lwasebenza kwiminyaka yamuva.
Delaware
I-Delaware yamisela irhafu yerhafu eyayifaneleke ukuba isebenze ekufeni kubakho phakathi kukaJulayi 1, 2009, kunye noJulayi 1, 2013, kodwa i-legislative Delaware yaqeda ukushona kwelanga kwerhafu entwasahlobo ka-2013 ngoko ihlala isasebenza. Izibuko zerhafu ezikwinqanaba lezombusazwe ngowezi-2017. Ziza kuhlawulelwa kwiimali ezifikelela kwi $ 5.49 yezigidi, kwaye isantya esiphezulu serhafu kunanoma yiyiphi ixabiso ngaphezu kwesi sikhundla singama-16 ekhulwini.
Rhode Island ne Connecticut
Amabini amabini abone ukunyuswa kweerhafu yokuhlawula intela ngoJanuwari 1, 2010: Ukukhululwa kweRhode Island kuye kwanda kwii-850,000 zamaRandi kunye nokukhululwa kwe -Connecticut kwanda kwi-$ 3.5 yezigidi.
Ukuhlawulelwa kwerhafu yeRhode Island kwahlengahlengiswa ngenxa yokufa okuvela emva okanye emva komhla kaJanuwari 1, 2011, ngokusekelwe kwenyuka kwepesenti kwi-Index yexabiso labaThengi. Ngo-2015, ukukhululwa kwayanda kwi $ 1.5 yezigidi apho ihlala ngo-2017. Ireyithi yentlawulo ephezulu ingama-16 ekhulwini.
Ngomhla we-4 kuMeyi 2011, ukuxolelwa kweentlawulo ze-Connecticut zepropati zahlulwa ngokukhawuleza ukusuka kwi-$ 3.5 yezigidi ezihlawulela kwi-$ 2 yezigidi ukufa ezivela emva okanye emva koJanuwari 1, 2011. Kusengama-$ 2 yezigidi ngo-2017.
EKansas naseKlahoma
Amabini amabini abonayo irhafu yabo yomhlaba ilahlekile ngoJanuwari 1, 2010, ngenxa yezenzo zomthetho zesebe: Kansas nase-Oklahoma.
North Carolina
I-SL 2011-330 isayinwe kumthetho yiNorth Carolina yeBrithon Carolina Beverly Perdue ngoJuni 27, 2011. Lo mthetho wachaza ukuba irhafu ye-North Carolina ayifakelanga kwiindawo zokuhlaziywa kwabantu abaye bafa ngo-2010, kodwa baya kusebenza kwiindawo zabo abafa ngomhla okanye emva komhla ka-1 kuJanuwari, 2011. Wabeka u-$ 5 wezigidi ukukhululwa kweemali ezibekwe kwi-inflation, oku kuthetha ukuba inokunyuka ngamaxesha ukuba iqhubeke noqoqosho. Emva koko, ngoJulayi 2013, irhafu yerhafu yeNorth Carolina yatshitshiswa ngokutsha ngoJanuwari 1, 2013.
Illinois
I-Illinois yabona irhafu yerhafu yanyamalala ngoJanuwari 1, 2010, ngenxa yokupheliswa kwerhafu ye- federal estate . Emva koko irhafu yombuso yabuyiselwa kwakhona, kodwa irhafu yase-Illinois ayizange ibuyele ngokuzenzekelayo. Umthetho-mthetho wase-Illinois ufanele usebenze ngokukhawuleza ekuqaleni kowe-2011 ukubuyisela irhafu yonyaka werhafu ka-2011 nge-$ 2 yezigidi. Emva koko umthetho wowiso-mthetho wenza ngoDisemba 2011 ukwandisa ukukhululwa kwi-$ 3.5 yezigidi ngo-2012 kunye ne-$ 4 yezigidi ngo-2013 kunye neminyaka ezayo. Ukukhululwa kuhlala kwiidola ezigidi ezingama-4 ngo-2017 kwaye izinga lokuhlawula irhafu eliphezulu li-16 ekhulwini.
EHawaii
IHawaii yabuyisela iRhafu 1, 2010. Ingxowa-mali yaseHawaii isetyenzisiwe kwi-$ 3.5 yezigidi ngenxa yokufa kwangaphambi kukaJanuwari 26, 2012, irhafu ayikwenkalanga ukugqithisa kwaze kwaba yilapho ifa lidlula i-3.6 yezigidi.
Emva koko, ngoMeyi 2012, iHawaii yenze imigaqo yerhafu yerhafu ukubonelela ukuba ukuxolelwa kuya kuhlanganyelwa kwi-federal estate tax exemption for decedents dying after January 25, 2012.
Ukongeza, iHawaii ibonakala iyindawo yokuqala neyokuphela kuphela evumela ukuba " ukukhutshwa kwentlawulo yerhafu " phakathi kwabatshatileyo kwinqanaba likarhulumente. Oku ku vumela ukuba iqabane lokuqala elifa lidlulise nayiphi na indawo engasetyenzisiweyo yokukhululwa kwakhe kumlingane wakhe, ukwandisa. Urhulumente usalingana ne-$ 5.49 yezigidi zemali ekhutshwayo ngonyaka ka-2017, kwaye izinga eliphezulu leerhafu liyi-16 ekhulwini.
Vermont
I-exemption tax tax exemption ye-Vermont yenyuka yaba yi-2.75 yezigidi eziyimali ngoJanuwari 1, 2011. Ihlala ikhona ngo-2017 kwaye urhulumente unomlinganiselo ophezulu weerhafu weepesenti ezili-16.
EOhio
Urhuluneli wase-Ohio uJohn Kasich wasayina uhlahlo lwabiwo-mali luka-2012-13 kumthetho ngoJuni 30, 2011.
Yayiqhelisa irhafu yerhafu yase-Ohio eyenziwa ngokufa kwabantu okanye emva komhla kaJanuwari 1, 2013.
Oregon
I- Oregon yerhafu yokufa ishintshile " kwerhafu yefa " kwi-January 1, 2012. Inkokhelo yokuhlawula irhafu yeOregon, eyayisisithuba sokuxolelwa kweerhafu, eyayihlala kwi-1 million yezigidi ngonyaka ka-2012 kunye neminyaka ezayo. kwi-1 million yezigidi ngo-2017. Okwangoku, irhafu iyasebenza kuphela kwixabiso lempahla engaphezulu kwe-1 million yezigidi. Ngaphantsi komthetho owangaphambili, wafaka isicelo kwi-estate yonke xa udlula i-$ 1 yezigidi.
Iirhafu zerhafu zerhafu nazo zatshintshwa ngo-2012. Uninzi lweziza ezixabiswa phakathi kwe-$ 1 kunye ne-$ 2 yezigidi zihlawulwe ngaphantsi kweerhafu kwaye abo baxabisa ngaphezu kwezigidi ezingama-2 zihlawulwe kakhulu. I-Oregon Ballot Measure 84 , eya kuphelisa irhafu ye-Oregon yerhafu ngo-2016, yahlulwa ngoNovemba 6, 2012, kwaye ayibonakali ukuba irhafu ye-Oregon irhoxisiwe nantoni na kungekudala.
Maine
Ukuxolelwa kwentlawulo yerhafu ye-Maine kuye kwanda kwi-2 million yezigidi ngokuphumelelayo ngoJanuwari 1, 2013, kwaye izinga lentlawulo linciphile. Ukususela ngo-2017, ukukhululwa kwaye kwanda kwakhona ukufana nomgaqo-rhu lumente kwii-5.49 yezigidi, kwaye ixabiso eliphezulu njengama-12 ekhulwini.
Tennessee
Ngo-Meyi 2012, iTennessee yachithwa irhafu yesibonelelo sayo sombuso kwiJanuwari 1, 2012. Ukongezelela, irhafu yendawo yaseTennessee, ebizwa ngokuba yerhafu yefa kwimimiselo yombuso, yacetywa ukuba ichithwe ngo-2016. Oku kwenzeka, ngoko iTennessee ayinayo irhafu yerhafu.
EWashington
IWashington yahlenga imithetho yayo yerhafu yelizwe ngeendlela eziliqela ngoJuni 2013 ukuchaphazela iziganeko zeentlawulo ezifa emva okanye emva komhla kaJanuwari 1, 2014. Okokuqala, ukukhululwa kwe-$ 2 yezigidi zeburhulumenteni kwakungeniswa kwi-inflation ngonyaka. Emva koko irhafu yentlawulo yeerhafu yeebhanki ezine eziphezulu zenyuka ngepesenti enye. Ekugqibeleni, amashishini athile axhomekeke kwintsapho afumana irhafu yerhafu ye-$ 2.5 yezigidi. Ukususela ngo-2017, ukukhululwa kuhlala kwi-2.129 yezigidi kunye nezinga eliphezulu lokuhlawula irhafu ngama-20 ekhulwini.
Minnesota
Kwihambo elingaqhelekanga, iNigeria yenze irhafu yesibonelelo sombuso eyaqala ukusebenza ngoJulayi 1, 2013. Urhulumente wongezelela ukulungiswa kwemithetho yerhafu yengqesho ngelo xesha njengoko befake izicelo kwiingxowa-mali ezingenabanikazi baseMinnesota . Umthetho omtsha wawubandakanya nayiphina impahla yaseMinnesota eyayibanjwe kwiziko lokupasa elifana ne-S corporation, intsebenziswano okanye i-LLC ilungu elongezelelweyo njengentsebenziswano, i-LLC-member member okanye iqumrhu elifanayo, okanye i-trust in a non-citizen ifa.
Emva koko, kwelinye uhlobo olungavamile, uGranisi uMark Dayton wasayina umthetho ngoMatshi 21, 2014, owawususa irhafu yesibonelelo sombuso ngokukhawuleza. Ukuxolelwa kweerhafu zomhlaba kwandiswa ngokuphindaphindiweyo ukuya kwi $ 1.2 yezigidi ukuze bonke abantu abafa ngo-2014 kunye nereyithi yerhafu yexabiso ihlawulelwe ukwenzela ukuba iirayula zokuqala zihlawulwe kwizinga elingaphantsi kweepesenti ezingama-9 ezize zixhomekeke kuma-16 ekhulwini. Ukuxolelwa kwentlawulo yerhafu kwakuza kunyuka kwi-$ 200,000 eyongeziweyo ukwenzela ukuba ifinyelele kwiidola ezigidi ezingama-2 ngo-2018. Oko kubeka kwizigidi eziyi-1.8 ngo-2017.
Umthetho omtsha uvumela izibini ezitshatileyo ukuba zisebenzise u- ABC ukucwangcisa ukucwangcisa ukuhlawulwa kweerhafu zonke zeentlawulo kuze kube emva kokufa kwesibini somlingane. Ekugqibeleni, umthetho onetyala lomntu ongekho phantsi komdla kwi-pass-through entityanelwe kwakhona ukuba ungabandakanyi iinkampani ezithile ezithengiswanga esidlangalaleni, kodwa kusetyenziswa nakwamashishini athathwe njengentsebenziswano okanye iinkampani ze-SA ezinobucala, iifama okanye i-cabin.
Inew york
Ngo-Apreli 1, 2014, iNew York yenza utshintsho olukhulu kwimithetho yerhafu yezindlu ngokunyusa ukukhululwa kombuso kwi-$ 2,062,500. Ukukhutshwa kwabekwa kuqhubeka ukunyuka rhoqo ngonyaka ukwenzela ukuba ihambelane nokukhululelwa kwentlawulo ye - federal estate ngonyaka ka-2019. Kuyi-5.25 yezigidi ngo-2017, ngenani lentlawulo ephezulu ye-16 ekhulwini.
Enew Jersey
Irhafu yerhafu yeNew Jersey iya kuchithwa ngoJanuwari 1, 2018. Izikhundla zeemvume ezifa ngaphambi kwaloo mhla zihlawuliswa kwipesenti ezili-16 kwiimali ezingaphezu kwezigidi ezigidi zamadola.
ISithili se-Columbia
IWashington, DC iyaqhubeka nokuhlawula irhafu kwizinga eliphezulu leepesenti ezili-16. Ukukhululwa yi $ 1 yezigidi ngo-2017.
Maryland
Ukuxolelwa kwerhafu yaseMaldins ehlala kwi-$ 3 yezigidi. Ingeniso yerhafu ephezulu ingama-16 ekhulwini.
EMassachusetts
IMassachusetts ibuye ibe neerhafu yezindlu kwizinga eliphezulu leepesenti ezili-16 kwiindawo ezixabiswe ngaphezu kwe-1 million yezigidi.
QAPHELA: Ukumisela imithetho iguqule rhoqo kwaye ulwazi olulandelayo alukwazi ukubonisa utshintsho lwangoku kwimithetho. Ukufumana irhafu yangoku okanye isiluleko sezomthetho, nceda uqhagamshelane nomgcini-akhawunti okanye ummeli. Ingcaciso equlethwe kule nqaku ayikho irhafu okanye isiluleko sezomthetho kwaye ayifaki indawo yerhafu okanye isiluleko somthetho.