Introduction Estate Tax Laws USA Explained, You’ve probably heard the phrase: “Nothing is certain except death and taxes.” The estate tax combines both. Often called the “death tax,” it applies when a person passes away and their estate (everything they owned — homes, bank accounts, stocks, etc.) is transferred to heirs. But here’s the truth: most Americans will never pay estate tax. Why? Because the exemption level is so high. In 2025, only estates worth over $12.92 million per person are subject to federal estate tax. In this article, we’ll break down: By the end, you’ll have a clear, easy-to-understand picture of how estate tax works in the USA and…