A bill becomes law if signed by the President or if not signed within 10 days and Congress is in session. If Congress adjourns before the 10 days and the President has not signed the bill then it does not become law (Pocket Veto.)
Amounts paid. or reasonably expected to be paid during estate administration are deductible on Form 706; or, executor can elect to. claim some administration expenses on Form 1041 when paid. On Form 1041, expense is subject to 2% adjusted gross.
Appraisal fees paid to determine the value of assets for estate and GST tax returns and for purposes of making distributions from a trust or estate are not subject to the 2% floor. Appraisal fees incurred for other purposes, such as gift tax returns, are subject to the 2% floor. Litigation expenses incurred in defending the existence, validity, or administration of a trust or an estate are administration expenses that are not subject to the 2% floor. Costs of litigation falling outside that scope are subject to the 2% floor.