Let's break down the information from the provided context to answer your questions: Question 1: For deaths occurring between 2008 and 2010, does the federal government impose a federal estate tax? * According to the context, there will be no federal credit for state death taxes for deaths occurring in 2008 through 2010. * However, this does not explicitly state that there is no federal estate tax at all during this period, only that the specific credit for state death taxes will not be available. So, the context does not provide enough information to definitively say whether the federal estate tax itself is imposed or not for deaths between 2008 and 2010. It only clarifies that the federal credit for state death taxes will not apply during these years. Question 2: How can I understand "federal credit for state"? * The "federal credit for state death taxes" refers to a tax credit that was allowed on the federal estate tax return for any estate or inheritance taxes paid to a state. * This means that if an estate paid state death taxes, it could claim a credit against the federal estate tax, effectively reducing the federal tax liability by the amount of the state tax paid. To put it simply: * Federal credit for state death taxes: A credit allowed on the federal estate tax return for state death taxes paid, reducing the amount owed in federal estate taxes by the amount paid to the state. In summary, for deaths occurring between 2008 and 2010, there is no federal credit for state death taxes, and as a result, there is no Wisconsin estate tax for deaths in that period. Whether there is a federal estate tax in general for those years isn't specified in the context, but typically, if the federal credit for state death taxes isn't available, it might imply changes or suspension of federal estate tax during those years.

1) No -- no Wisconsin estate tax for deaths occurring between January 1, 2008, and December 31, 2010. 2) no federal credit for state death taxes for deaths occurring in 2008 through 2010.