Obsolete provisions removed and portability of the estate tax exclusion provided.

HF 1718 updates Minnesota's estate tax law by automatically allowing surviving spouses to use their deceased spouse's unused estate tax exclusion amount. This change eliminates the need for personal representatives to actively file a separate election - portability is now automatic unless explicitly declined on the estate tax return. The bill also removes outdated filing requirements and permits estates not otherwise required to file a return to claim this exclusion by submitting a return. These provisions apply to estates of decedents dying after June 30, 2025, and affect surviving spouses and their personal representatives managing estates with unused exclusion amounts.