Obsolete provisions removal and portability provision of the estate tax exclusion

This bill amends Minnesota's estate tax law to establish a portability provision for surviving spouses. It allows a personal representative to elect on an estate tax return that a surviving spouse can use the deceased spouse's unused estate tax exclusion amount (currently capped at $3 million for 2020+ estates). The election is automatic unless explicitly declined on the return, and it applies even to estates that wouldn't otherwise need to file a return. The changes take effect for decedents dying after June 30, 2025, directly affecting surviving spouses inheriting estates where the deceased spouse didn't use their full estate tax exclusion.