Marital Deduction，英美法术语，配偶扣除；配偶扣除额；婚姻抵税。

An estate tax deduction allowed a surviving spouse of half of the value of the estate of the deceased spouse.

遗产税减免允许未亡配偶获得已故配偶遗产价值的一半。

一般来说，美国的赠与税（Gift Tax）和财产税（Estate tax）对于配偶间的财产转移，在赠与受益人是美国公民的情况下，允许无限金额赠与的免税。因为在经济的层面来说，夫妻被视为同一个经济体，可以享受婚姻抵税。只有在将财产转移给第三者时才会被课予赠与税或财产税。

相关法律术语：

marital status 婚姻状况

pre-marital property 婚前财产

marital violence 婚姻暴力；婚后暴力

pre-marital medical check-up 婚检；婚前医学检查

参考双语例句：

Although some of this planning is used for smaller estates, more standard planning (gifts within annual gift exclusion or for medical or tuition expenses, use of the lifetime exclusion of spouses, use of the marital deduction, etc.) is used to substantially reduce or eliminate tax liability. 

虽然有些规划用于较小的遗产，但更标准的规划(年度礼品免税或医疗或学费费用，使用终身配偶免税，使用婚姻扣除等)用于大幅减少或消除纳税义务。

In the written submissions on behalf of the applicant, the author’s lawyer sought declarations by the Court that the decision of the Minister of Home Affairs infringed her constitutional rights to freedom of movement and to reside in the State party on the ground that she would be compelled to reside outside Guyana in order to maintain her marital relationship; that her husband was permitted to lawfully

enter and re-enter and depart from Guyana; and that the exercise of discretion by the Minister was unconstitutional as no matters constituting interests of national security or public policy were set out in any Act of Parliament or subordinate legislation.

在代表申诉人提出的书面陈述中，提交人的律师请求法院宣布：内政部长的决定损害了《宪法》所赋予她的自由迁移和在缔约国境内定居的权利，理由是她将被迫在圭亚那境外定居以维持她的婚姻关系；准许她丈夫合法进入以及再进入和离开圭亚那；部长对斟酌决定权的行使是违宪的，因为没有在任何议会法案或附属法律中界定国家安全或公共政策考虑的构成要素。

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