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.
These deductible expenses include accounting. fees to prepare your final income tax return, income tax returns for your estate. or trust, and your estate tax return, if necessary. They also include attorney fees, executor fees, trustee fees, and probate costs necessary to administer your property. and affairs.