Tax Changes for Estates and Trusts in the Build Back Better Act (BBBA)

Research ReportCRS In FocusVersion 2

IF11954

Tax Changes for Estates and Trusts in the Build Back Better Act (BBBA)

Published Oct 22, 2021Updated Jun 20, 2025

Full report

What this is

The Congressional Research Service is a nonpartisan policy and legal analysis arm of the Library of Congress. CRS reports are written for members of Congress and their staff, not the public — but they’re made available openly through Congress.gov.

Read the PDF on Congress.gov

HR 1115th Congress
An Act to provide for reconciliation pursuant to titles II and V of the concurrent resolution on the budget for fiscal year 2018.
Dec 22, 2017 · Signed by President.
HR 5376117th Congress
Inflation Reduction Act of 2022
Aug 16, 2022 · Became Public Law No: 117-169.

Tax Changes for Estates and Trusts in the Build Back Better Act (BBBA)

Legislation this report covers