CBO revenue line
Estate and gift taxes
Taxes on large transfers of wealth by gift or at death.
What this means
Federal taxes on certain large estates and lifetime gifts above exemption amounts. A small share of total revenue in most years.
CBO variable: rev_estate_gift
In the data
CBO amount · FFY 2025
$29.5B
Billions of dollars unless noted
Related view
Breakdown
This line beside other revenue sources
See the Congress breakdown for the full sortable list and chart.