Federal Employee Gift Limit 2025. Subject to subparagraph (b), a member, officer, or employee may accept a gift pursuant to rules or regulations established by such individual’s supervising ethics office pursuant to paragraph (1). Lifetime estate and gift tax exemption thresholds are poised to be cut in half at the stroke of midnight december 31, 2025, leading to a potentially sharp jump in some estates' tax.

With this change, in 2025, an individual may gift up to $19,000 to an unlimited number of recipients without federal gift tax consequences (meaning the gifts do not consume. Subject to subparagraph (b), a member, officer, or employee may accept a gift pursuant to rules or regulations established by such individual’s supervising ethics office pursuant to paragraph (1).