sponge tax

名词 n.

英文释义

名词 n.
  1. An estate tax imposed by a state that was credited against the federal estate tax, raising revenue for a state without increasing the overall tax burden. US,historical
    — Following various versions of the Massachusetts estate tax in response to the changes in the Internal Revenue Code, in 2002, the Legislature amended § 2A to use a "sponge tax" calculation based upon the Federal credit for State death taxes that would have been allowable to a decedent's estate in 2000.

词形变化

sponge taxes plural
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