Section 3 of chapter 65C of the General Laws, as appearing in the 2014 Official Edition, is hereby amended by striking out, in lines 14 to 18, inclusive, the words “provided, that the exemption shall not exceed an amount equal to the smallest federal taxable estate that absorbs the allowable federal credit under section two thousand and ten of the Internal Revenue Code as amended and in effect as of the date of death of the decedent” and inserting in place thereof the following words:- ; $2,500,000 for decedents dying on or after December 31, 2016; and provided, that a surviving spouse may claim an additional exemption equal to the amount of the unused exemption of a decedent spouse.
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