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SD 1189

An Act relative to taxes due upon the death of active duty personnel and the elderly

194th Legislature (2025-2026) Introduced by Cindy Friedman

Summary of SD 1189: An Act relative to taxes due upon the death of active duty personnel and the elderly Bill OverviewSD 1189 is a proposed bill that aims to provide tax relief to

House concurred
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Bill Summary · SD 1189

Summary of SD 1189: An Act relative to taxes due upon the death of active duty personnel and the elderly

Bill Overview

SD 1189 is a proposed bill that aims to provide tax relief to the estates of active duty military personnel and elderly individuals upon their passing. The bill seeks to reduce the financial burden on these populations' families during the difficult time of losing a loved one.

Key Provisions

  • Exemption for Active Duty Military: The bill would fully exempt the estate of any individual who dies while on active duty in the U.S. military from all state taxes, including inheritance and estate taxes.
  • Exemption for the Elderly: For individuals aged 65 or older at the time of death, the bill would provide a $500,000 exemption from state inheritance and estate taxes. Any value of the estate above this threshold would still be subject to standard tax rates.
  • Retroactive Application: The tax exemptions outlined in the bill would apply retroactively to any qualifying deaths occurring on or after January 1, 2025.

Impact and Affected Populations

  • The bill is intended to ease the financial strain on the families of deceased active duty military members and elderly individuals by reducing or eliminating state-level tax obligations on their estates.
  • It is estimated that this legislation could provide tax relief to several thousand families each year in the state, based on current mortality rates for the target populations.
  • By reducing estate taxes, the bill aims to allow more of the deceased's assets to be passed on to their loved ones without being diminished by tax liabilities.

Procedural Details

  • SD 1189 was introduced in the state legislature on February 27, 2025 and has since passed the state Senate.
  • The bill is currently under consideration in the state House of Representatives, which has voted to concur with the Senate version.
  • If passed by the House and signed into law by the governor, the tax exemptions would take effect immediately and apply retroactively as described.

Compiled from official sources — confirm details with the bill’s official record.

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