General subtraction amount increase

SF 938 increases Minnesota's estate tax exclusion amount from $3 million to $6 million for estates of decedents dying after June 30, 2025. This change directly affects estates with total assets exceeding $6 million, meaning more estates will be exempt from Minnesota estate tax. The bill amends Minnesota Statutes sections 289A.10 and 291.016 to adjust the "general subtraction amount" used in calculating taxable estate. It does not change the federal estate tax threshold but aligns Minnesota's exclusion with current federal law. The effective date is for estates of decedents dying after June 30, 2025.