Deceased spousal unused exclusion amount portability provision and technical changes provisions

This bill allows surviving spouses in Minnesota to use their deceased spouse's unused federal estate tax exclusion amount when calculating Minnesota estate taxes. It requires personal representatives to elect this portability on the estate tax return (or file a return if not otherwise required), making the election irrevocable. The provision applies to estates of decedents dying after December 31, 2024, and directly affects surviving spouses who may reduce their estate tax liability by claiming this unused exclusion. The law amends Minnesota's estate tax statutes to align with federal portability rules.