President-Elect Donald Trump has not published a comprehensive tax plan as of the time of this writing, but he and Vice President-Elect J.D. Vance have made several proposals in campaign speeches, interviews and online. Though Trump has not articulated specific details, he generally supports making the tax cuts under the Tax Cuts and Jobs Act (TCJA) permanent, which includes extending the increased estate and gift tax exemption amount and maintaining a transfer tax rate of 40 percent.
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