To establish for certain employees of international organizations an estate tax credit equivalent to the limited marital deduction.

[AI summary unavailable — showing source text] Amends the Internal Revenue Code to apply, with limitations, an estate tax credit equivalent to the limited marital deduction to a decedent in a case in which, as of the date of the decedent's death: (1) both the decedent and the surviving spouse were noncitizens of, and not lawful permanent residents of, the United States; and (2) either the decedent or his or her surviving spouse was a qualified international organization employee. Defines a qualified international organization employee as a full-time employee of an international organization whose principal place of employment with such organization is in the United States.…