English Dictionary

sponge tax

名詞

アメリカ英語 歴史的

(US, law, historical) 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.

日本語の意味

（米国、法律、歴史的）州が独自に課す遺産税で、連邦の遺産税と相殺される仕組みによって、全体の税負担を増やさずに州の収入を補填するための制度

In the early 20th century, several states used a sponge tax to raise revenue by imposing a state estate tax that was credited against the federal estate tax, allowing them to increase state income without raising the overall tax burden.

20世紀初頭、いくつかの州は連邦遺産税に対して税額控除される州の遺産税を導入して歳入を確保し、全体の税負担を増やすことなく州の収入を増やしました。

意味（1）

(US, law, historical) 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.

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.

sponge taxes （ plural ）