US Code

Public Law 119-73 (01/23/2026)

26 U.S.C. § 2207A

Right of recovery in the case of certain marital deduction property

(a)

Recovery with respect to estate tax

(1)

In general

If any part of the gross estate consists of property the value of which is includible in the gross estate by reason of section 2044 (relating to certain property for which marital deduction was previously allowed), the decedent’s estate shall be entitled to recover from the person receiving the property the amount by which—
(A)
the total tax under this chapter which has been paid, exceeds
(B)
the total tax under this chapter which would have been payable if the value of such property had not been included in the gross estate.
(2)

Decedent may otherwise direct

Paragraph (1) shall not apply with respect to any property to the extent that the decedent in his will (or a revocable trust) specifically indicates an intent to waive any right of recovery under this subchapter with respect to such property.

(b)

Recovery with respect to gift tax

If for any calendar year tax is paid under chapter 12 with respect to any person by reason of property treated as transferred by such person under section 2519, such person shall be entitled to recover from the person receiving the property the amount by which—
(1)
the total tax for such year under chapter 12, exceeds
(2)
the total tax which would have been payable under such chapter for such year if the value of such property had not been taken into account for purposes of chapter 12.
(c)

More than one recipient of property

For purposes of this section, if there is more than one person receiving the property, the right of recovery shall be against each such person.

(d)

Taxes and interest

In the case of penalties and interest attributable to additional taxes described in subsections (a) and (b), rules similar to subsections (a), (b), and (c) shall apply.

Pub. L. 97–34, title IV, § 403(d)(4)(A)95 Stat. 304Pub. L. 105–34, title XIII, § 1302(a)111 Stat. 1039(Added , , ; amended , , .)

Editorial Notes

Amendments

Pub. L. 105–341997—Subsec. (a)(2). amended heading and text of par. (2) generally. Prior to amendment, text read as follows: “Paragraph (1) shall not apply if the decedent otherwise directs by will.”

Statutory Notes and Related Subsidiaries

Effective Date of 1997 Amendment

Pub. L. 105–34, title XIII, § 1302(c)111 Stat. 1039

section 2207B of this title“The amendments made by this section [amending this section and ] shall apply with respect to the estates of decedents dying after the date of the enactment of this Act [].”
, , , provided that:

Effective Date

section 403(e) of Pub. L. 97–34section 2056 of this titleSection applicable to estates of decedents dying after , see , set out as an Effective Date of 1981 Amendment note under .