"sponge tax" meaning in English

{
  "forms": [
    {
      "form": "sponge taxes",
      "tags": [
        "plural"
      ]
    }
  ],
  "head_templates": [
    {
      "args": {},
      "expansion": "sponge tax (plural sponge taxes)",
      "name": "en-noun"
    }
  ],
  "lang": "English",
  "lang_code": "en",
  "pos": "noun",
  "senses": [
    {
      "categories": [
        {
          "kind": "other",
          "name": "American English",
          "parents": [],
          "source": "w"
        },
        {
          "kind": "other",
          "name": "English entries with incorrect language header",
          "parents": [
            "Entries with incorrect language header",
            "Entry maintenance"
          ],
          "source": "w"
        },
        {
          "kind": "other",
          "name": "Pages with 1 entry",
          "parents": [],
          "source": "w"
        },
        {
          "kind": "other",
          "name": "Pages with entries",
          "parents": [],
          "source": "w"
        },
        {
          "kind": "topical",
          "langcode": "en",
          "name": "Law",
          "orig": "en:Law",
          "parents": [
            "Justice",
            "Society",
            "All topics",
            "Fundamental"
          ],
          "source": "w"
        }
      ],
      "examples": [
        {
          "ref": "2020, Elspeth B. Cypher writing for the Supreme Judicial Court of Massachusetts in Shaffer v. Commissioner of Revenue, case number SJC 12812https://www.mass.gov/files/documents/2020/07/10/q12812.pdf",
          "text": "Following various versions of the Massachusetts estate tax in response to the changes in the Internal Revenue Code, in 2002, the Legislature amended § 2A to use a \"sponge tax\" calculation based upon the Federal credit for State death taxes that would have been allowable to a decedent's estate in 2000."
        }
      ],
      "glosses": [
        "An estate tax imposed by a state that was credited against the federal estate tax, raising revenue for a state without increasing the overall tax burden."
      ],
      "id": "en-sponge_tax-en-noun-OGuI-iVE",
      "links": [
        [
          "law",
          "law#English"
        ],
        [
          "estate tax",
          "estate tax"
        ]
      ],
      "raw_glosses": [
        "(US, law, historical) An estate tax imposed by a state that was credited against the federal estate tax, raising revenue for a state without increasing the overall tax burden."
      ],
      "tags": [
        "US",
        "historical"
      ],
      "topics": [
        "law"
      ]
    }
  ],
  "word": "sponge tax"
}

{
  "forms": [
    {
      "form": "sponge taxes",
      "tags": [
        "plural"
      ]
    }
  ],
  "head_templates": [
    {
      "args": {},
      "expansion": "sponge tax (plural sponge taxes)",
      "name": "en-noun"
    }
  ],
  "lang": "English",
  "lang_code": "en",
  "pos": "noun",
  "senses": [
    {
      "categories": [
        "American English",
        "English countable nouns",
        "English entries with incorrect language header",
        "English lemmas",
        "English multiword terms",
        "English nouns",
        "English terms with historical senses",
        "Pages with 1 entry",
        "Pages with entries",
        "en:Law"
      ],
      "examples": [
        {
          "ref": "2020, Elspeth B. Cypher writing for the Supreme Judicial Court of Massachusetts in Shaffer v. Commissioner of Revenue, case number SJC 12812https://www.mass.gov/files/documents/2020/07/10/q12812.pdf",
          "text": "Following various versions of the Massachusetts estate tax in response to the changes in the Internal Revenue Code, in 2002, the Legislature amended § 2A to use a \"sponge tax\" calculation based upon the Federal credit for State death taxes that would have been allowable to a decedent's estate in 2000."
        }
      ],
      "glosses": [
        "An estate tax imposed by a state that was credited against the federal estate tax, raising revenue for a state without increasing the overall tax burden."
      ],
      "links": [
        [
          "law",
          "law#English"
        ],
        [
          "estate tax",
          "estate tax"
        ]
      ],
      "raw_glosses": [
        "(US, law, historical) An estate tax imposed by a state that was credited against the federal estate tax, raising revenue for a state without increasing the overall tax burden."
      ],
      "tags": [
        "US",
        "historical"
      ],
      "topics": [
        "law"
      ]
    }
  ],
  "word": "sponge tax"
}