Transferring extraordinary revenue collections from the estate tax to the developmental disabilities community services account.

SB 5645 redirects excess estate tax revenue to support community services for people with intellectual and developmental disabilities. Starting in fiscal year 2026, 50% of estate tax collections above $600 million annually must be transferred to the developmental disabilities community services account. This creates a permanent funding source to expand independent living supports, as the bill aims to address past shortfalls in reliable revenue for these services. The transfer must occur within 60 days of the state confirming revenue exceeds the $600 million threshold.