Word.ws English Dictionary

sponge tax

sponge tax noun: an estate tax imposed by a state that was credited against the federal estate tax, raising revenue for a state without increasing the overall tax burden.

Noun

sponge tax (plural sponge taxes)

  1. (US, historical) An estate tax imposed by a state that was credited against the federal estate tax, raising revenue for a state without increasing the overall tax burden.
    • Following various versions of the Massachusetts estate tax in response to the changes in the Internal Revenue Code, in 2002, the Legislature amended § 2A to use a "sponge tax" calculation based upon the Federal credit for State death taxes that would have been allowable to a decedent's estate in...2020, Elspeth B. Cypher writing for the Supreme Judicial Court of Massachusetts in Shaffer v. Commissioner of Revenue, case number SJC 12812https://www.mass.gov/files/documents/2020/07/10/q12812.pdf

Forms of sponge tax

pluralsponge taxes

Questions about sponge tax

What does sponge tax mean?
Sponge tax means an estate tax imposed by a state that was credited against the federal estate tax, raising revenue for a state without increasing the overall tax burden.
What part of speech is sponge tax?
Sponge tax is a noun.
What is the plural of sponge tax?
The plural of sponge tax is sponge taxes.

Words near sponge tax in the dictionary

  1. sponge puddings
  2. sponge roll
  3. sponge rolls
  4. sponge rubber
  5. sponge stick
  6. sponge tax
  7. sponge taxes
  8. sponge toffee
  9. sponge up
  10. sponge-bag
  11. sponge-bag pants

Source and license

Adapted from Wiktionary: sponge tax (page history and authors). Text available under the Creative Commons Attribution-ShareAlike 4.0 license. Word.ws reformatted the entry and added links. Wiktionary data of 2026-09-02.

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