The bill, H.F. No. 1718, introduced in the Minnesota House of Representatives by Representative Davids, focuses on estate taxation. It seeks to remove obsolete provisions from the state's estate tax laws and introduce portability of the estate tax exclusion.

Key provisions of the bill: - Modifies Minnesota’s estate tax filing requirements by updating statutory language. - Clarifies the estate tax return filing conditions for estates with property in Minnesota: - A return is required if a federal estate tax return must be filed. - A return is also required if the sum of the federal gross estate and federal adjusted taxable gifts within three years of death exceeds certain thresholds. These thresholds range from $1.2 million (for deaths in 2014) to $3 million (for deaths in 2020 and beyond). - Introduces portability of the estate tax exclusion, allowing a surviving spouse to use any unused exclusion amount from the deceased spouse.

This bill updates Minnesota’s estate tax law to align with federal regulations and ensure clarity in estate tax filing procedures.