What that is we do not know. I assume continue the 2012 law of a $5,120,000 estate tax exemption. See article at Politico by JAKE SHERMAN and JOHN BRESNAHAN. See http://www.politico.com/story/2012/12/john-boehner-moving-to-plan-b-on-fiscal-cliff-85232.html?hp=t1_3
Dana Bash and Tom Cohen at CNN confirm the report. See http://www.cnn.com/2012/12/18/politics/fiscal-cliff/index.html
We shall see.
Estate Tax New Blog