apply if the plan otherwise meets the requirements of such section and in applying such section, the date the class of participants is closed shall be the effective date of the later amendment. G Estate, gift, and generation-skipping transfer taxes 1601. Increase in credit against estate, gift, and generation-skipping transfer tax (a) In general Section 2010(c)(3) is amended by striking $5,000,000 and inserting $10,000,000 . (b) Effective date The amendments made by this section shall apply to estates of decedents dying, generation-skipping transfers, and gifts made, after December 31, 2017. 1602. Repeal of estate and generation-skipping transfer taxes (a) Estate tax repeal (1) In general Subchapter C of chapter 11 is amended by adding at the end the following new section: 2210. Termination (a) In general Except as provided in subsection (b), this chapter shall not apply to the estates of decedents dying after December 31, 2024. (b) Certain Distributions From Qualified Domestic Trusts In applying section 2056A with respect to the surviving spouse of a decedent dying on or before December 31, 2024— (1) section 2056A(b)(1)(A) shall not apply to distributions made after the 10-year period beginning on such date, and (2) section 2056A(b)(1)(B) shall not apply after such date. . (2) Conforming amendments Section 1014(b) is amended— (A) in paragraph (6), by striking was includible in determining and all that follows through the end and inserting was includible (or would have been includible without regard to section 2210) in determining the value of the decedent’s gross estate under chapter 11 of subtitle B , (B) in paragraph (9), by striking required to be included through Code of 1939 and inserting required to be included (or would have been required to be included without regard to section 2210) in determining the value of the decedent’s gross estate under chapter 11 of subtitle B , and (C) in paragraph (10), by striking Property includible in the gross estate and inserting Property includible (or which would have