If the law passes, it will take some study before I can explain it to you. Let's wait for the details. Now we're back to income tax. If the assets held by an estate earn income, there may be a return required. This is true even if there was a trust.
Filing is required even for very low income.
Tax rates are high. In its final year, the estate normally passes its income to the beneficiaries. They declare their separate shares. Because of the high tax rates on an estate, there is usually pressure to close it up quickly by passing money and property to the eh beneficiaries. Costs of a funeral and final illness normally belong to the estate return at the left.