30413

For purposes of the tax imposed under § 30061 of this title an estate shall be allowed, in lieu of the exemptions granted under § 30138(a) of this title, a credit of one thousand three hundred dollars ($1,300) against its net income, and a trust shall be allowed, in lieu of the exemptions granted under § 30138(a) of this title, a credit of one hundred dollars ($100) against its net income. History —Jan. 31, 2011, No. 1, § 1083.03, retroactive to Jan. 1, 2011.