e/Sponge tax

Information
has gloss	eng: The sponge tax was a US state-level estate tax linked to the calculation of the federal estate tax. States with this tax collected the amount allowable as a tax credit to the federal estate tax if paid in state estate taxes. In practice, this additional estate tax was levied directly at the state level but generated a tax credit against the federal tax up to a specified amount.
lexicalization	eng: sponge tax
instance of	c/Personal taxes