databutler.dev · /facts — every fact · Verified Facts protocol · /.well-known/facts.json · /changes

Generation-skipping transfer tax exemption, § 2631(c)

15000000 USD

2026, from 2026-01-01 · verified 2026-10-03 against the official source · next expected change 2027-01-01

For calendar year 2026, the generation-skipping transfer exemption amount under § 2631(c) is equal to $15,000,000.
key
us/estate-gift/gst-exemption
value
15000000 USD
period
2026
effective
2026-01-01 to date
source
https://www.irs.gov/pub/irs-drop/rp-25-32.pdf
verified
2026-10-03 — fresh (34 days ago; next check by 2026-11-01)
next expected change
2027-01-01 (annual: a fixed day each year)
scope
Federal transfer taxes. The basic exclusion amount is unified across estate and gift tax (§ 2010(c), § 2505).
hash
sha256:26e39f2f99ee7ca5a04f36eff97600586bb8f533380349159dbc00bab4847397
signature
EdDSA, key db-2026-10 — keys

As JSON

curl -s https://databutler.dev/f/us/estate-gift/gst-exemption?max_age=30d — schema; verify with npx verified-facts verify https://databutler.dev/f/us/estate-gift/gst-exemption

{
  "protocol": "verified-facts/0.3",
  "key": "us/estate-gift/gst-exemption",
  "label": "Generation-skipping transfer tax exemption, § 2631(c)",
  "value": 15000000,
  "unit": "USD",
  "period": "2026",
  "effectiveFrom": "2026-01-01",
  "effectiveTo": null,
  "source": "https://www.irs.gov/pub/irs-drop/rp-25-32.pdf",
  "quote": "For calendar year 2026, the generation-skipping transfer exemption amount under § 2631(c) is equal to $15,000,000.",
  "verifiedDate": "2026-10-03",
  "nextScheduledRefresh": "2026-11-01",
  "changeCadence": "annual",
  "nextExpectedChange": "2027-01-01",
  "status": "fresh",
  "ageDays": 34,
  "maxAgeDays": null,
  "scope": "Federal transfer taxes. The basic exclusion amount is unified across estate and gift tax (§ 2010(c), § 2505).",
  "hash": "sha256:26e39f2f99ee7ca5a04f36eff97600586bb8f533380349159dbc00bab4847397",
  "signature": {
    "alg": "EdDSA",
    "kid": "db-2026-10",
    "jws": "eyJhbGciOiJFZERTQSIsImtpZCI6ImRiLTIwMjYtMTAifQ..rPB95bhpYF9ablGVZdaRffZeP2XnsaEYspQ6Z2XxYp8woW_KvDohT_2dHgfHEVzfRD5EqbU06aVF9aLa1a1BAw",
    "keys": "https://databutler.dev/.well-known/jwks.json"
  },
  "publisher": {
    "name": "Data Butler",
    "url": "https://databutler.dev/"
  },
  "cite": {
    "url": "https://databutler.dev/facts/us/estate-gift/gst-exemption",
    "text": "databutler.dev, verified 2026-10-03 against https://www.irs.gov/pub/irs-drop/rp-25-32.pdf"
  }
}