@santhanr01 , The free gift amount per person per donee is US$18,000 for 2024.. Thus , and assuming that you are married, both you are your spouse can donate US$36,000 to your brother and again US$36,000 to his spouse. This will be within the free limit and therefore no reporting is required.
Also note that even if you had to report ( form 706 ) , it is not a tax event -- it just counts against your life-time credit towards Estate/Gift tax.
Is there more can do for you ?
Namaste ji
pk
