As 2022 comes to a close, it is worth taking note of the current state of the legislative landscape that could affect estate planning opportunities in the coming year. This year, the Inflation Reduction Act was enacted into law. This law is the successor to the Build Back Better Act, which never came into being. The Build Back Better Act’s various forms sought to change the estate planning landscape, but those provisions were not enacted into law under the Inflation Reduction Act. The upcoming mid-term election could have a significant impact on estate planning strategies in future years, depending on who controls Congress after November. The following ideas have been proposed, but not enacted, in Congress over the past year.