English to Polish Law/Patents Law (general) testament

Testament sporządzony w stanie Pensylwania, USA.

Artykuł testamentu zatytułowany: Credit Shelter Trust

I give to my hereinafter named Trustee to hold in trust assets of a total value equal to the largest amount, if any, that can pass free of federal estate tax by reason of the applicable *credit* amount and other *credits* available for federal estate purposes except:
1. the state death tax *credit* to the extent that use would require an increase in the amount of state death taxes paid, and
2. the *credit* for tax on prior transfers to the extent that *credit* arises from transfers to me from individuals who die after me.

O jaki "credit" tu chodzi?