This legislative proposal, titled the "Helping Ensure Rural Inheritance Transfers Are Generationally Enduring Act" or the HERITAGE Act , seeks to amend the Internal Revenue Code of 1986. Specifically, it targets Section 2032A(a)(2), which pertains to the special valuation of farm real property for estate tax purposes, aiming to ease the financial burden on inheriting family farms. The bill substantially increases the maximum aggregate reduction in the fair market value of qualified real property for estate tax calculations. For farmland used in a specific qualified use, the limitation would rise from the current $750,000 to $15,000,000 , while for other qualified real property, it remains at $750,000. These amendments, including conforming changes, will apply to the estates of decedents dying after the date of the Act's enactment.