{"id":13856,"date":"2024-04-07T12:00:00","date_gmt":"2024-04-07T16:00:00","guid":{"rendered":"https:\/\/actec.matrixdev.net\/?page_id=13856"},"modified":"2024-04-17T16:05:54","modified_gmt":"2024-04-17T20:05:54","slug":"state-death-tax-chart","status":"publish","type":"page","link":"https:\/\/actec.matrixdev.net\/resources-for-wealth-planning-professionals\/state-death-tax-chart\/","title":{"rendered":"State Death Tax Chart"},"content":{"rendered":"\n<div class=\"wp-block-columns alignwide is-layout-flex wp-container-core-columns-is-layout-1 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:66.66%\">\n<p>Revised April 7, 2024<\/p>\n\n\n\n<p>This chart is maintained for the ACTEC website and is updated regularly. Updates may be sent to ACTEC Fellow Stephen Murphy at <a href=\"mailto:swmurphy@mcguirewoods.com\">swmurphy@mcguirewoods.com<\/a>.<\/p>\n\n\n\n<p>Special Report: <a href=\"https:\/\/actec.matrixdev.net\/wp-content\/uploads\/2024\/04\/Murphy_State_Death_Tax-Summary_and_Map.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">Changes in State Death Tax Exemptions from 2021 to 2024<\/a> by Stephen Murphy (April 7, 2024)<\/p>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:33.33%\">\r\n    <div class=\"overflow-hidden mg-block-cta mg-check-external-links\">\r\n        <h2 class=\"font-heading text-xl font-semibold mt-0 mb-6\">\r\n            ACTEC Resource Center        <\/h2>\r\n\r\n                    <hr class=\"my-6\">\r\n        \r\n\r\n        <p>ACTEC Fellows share valuable knowledge and opinions as part of the College&#8217;s commitment to improving the trust and estate profession through lifelong learning.<\/p>\n\r\n                                <a class=\"wp-block-button__link\" href=\"https:\/\/actec.matrixdev.net\/resource-center\/\"  >\r\n                SEARCH THE RESOURCE CENTER            <\/a>\r\n            <\/div>\r\n<\/div>\n<\/div>\n\n\n    <div id=\"mg-tax-chart-block_129773f63fe7b202ecb5ccaf66561642\" class=\"mg-block-tax-chart alignwide\">\r\n        <div>\r\n            <div class=\"menu-button-links relative max-w-fit\">\r\n                <button class=\"flex items-center gap-4\" type=\"button\" id=\"menubutton\" aria-haspopup=\"true\" aria-controls=\"menu2\">\r\n                    Choose a State\r\n                    <svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"down\" width=\"12\" height=\"9\" viewBox=\"0 0 12 9\">\r\n                        <polygon points=\"1 0, 11 0, 6 8\"><\/polygon>\r\n                    <\/svg>\r\n                <\/button>\r\n\r\n                <ul id=\"menu2\" role=\"menu\" aria-labelledby=\"menubutton\">\r\n                                                                    <li role=\"none\">\r\n                            <a class=\"no-underline\" role=\"menuitem\" href=\"#state-alabama\"> Alabama <\/a>\r\n                        <\/li>\r\n                                                                    <li role=\"none\">\r\n                            <a class=\"no-underline\" role=\"menuitem\" href=\"#state-alaska\"> Alaska <\/a>\r\n                        <\/li>\r\n                                                                    <li role=\"none\">\r\n                            <a class=\"no-underline\" role=\"menuitem\" href=\"#state-arizona\"> Arizona <\/a>\r\n                        <\/li>\r\n                                                                    <li role=\"none\">\r\n                            <a class=\"no-underline\" role=\"menuitem\" href=\"#state-arkansas\"> Arkansas <\/a>\r\n                        <\/li>\r\n                                                                    <li role=\"none\">\r\n                            <a class=\"no-underline\" role=\"menuitem\" href=\"#state-california\"> California <\/a>\r\n                        <\/li>\r\n                                                                    <li role=\"none\">\r\n                            <a class=\"no-underline\" role=\"menuitem\" href=\"#state-colorado\"> Colorado <\/a>\r\n                        <\/li>\r\n                                                                    <li role=\"none\">\r\n                            <a class=\"no-underline\" role=\"menuitem\" href=\"#state-connecticut\"> Connecticut <\/a>\r\n                        <\/li>\r\n                                                                    <li role=\"none\">\r\n                            <a class=\"no-underline\" role=\"menuitem\" href=\"#state-delaware\"> Delaware <\/a>\r\n                        <\/li>\r\n                                                                    <li role=\"none\">\r\n                            <a class=\"no-underline\" role=\"menuitem\" href=\"#state-district-of-columbia\"> District of Columbia <\/a>\r\n                        <\/li>\r\n                                                                    <li role=\"none\">\r\n                            <a class=\"no-underline\" role=\"menuitem\" href=\"#state-florida\"> Florida <\/a>\r\n                        <\/li>\r\n                                                                    <li role=\"none\">\r\n                            <a class=\"no-underline\" role=\"menuitem\" href=\"#state-georgia\"> Georgia <\/a>\r\n                        <\/li>\r\n                                                                    <li role=\"none\">\r\n                            <a class=\"no-underline\" role=\"menuitem\" href=\"#state-hawaii\"> Hawaii <\/a>\r\n                        <\/li>\r\n                                                                    <li role=\"none\">\r\n                            <a class=\"no-underline\" role=\"menuitem\" href=\"#state-idaho\"> Idaho <\/a>\r\n                        <\/li>\r\n                                                                    <li role=\"none\">\r\n                            <a class=\"no-underline\" role=\"menuitem\" href=\"#state-illinois\"> Illinois <\/a>\r\n                        <\/li>\r\n                                                                    <li role=\"none\">\r\n                            <a class=\"no-underline\" role=\"menuitem\" href=\"#state-indiana\"> Indiana <\/a>\r\n                        <\/li>\r\n                                                                    <li role=\"none\">\r\n                            <a class=\"no-underline\" role=\"menuitem\" href=\"#state-iowa\"> Iowa <\/a>\r\n                        <\/li>\r\n                                                                    <li role=\"none\">\r\n                            <a class=\"no-underline\" role=\"menuitem\" href=\"#state-kansas\"> Kansas <\/a>\r\n                        <\/li>\r\n                                                                    <li role=\"none\">\r\n                            <a class=\"no-underline\" role=\"menuitem\" href=\"#state-kentucky\"> Kentucky <\/a>\r\n                        <\/li>\r\n                                                                    <li role=\"none\">\r\n                            <a class=\"no-underline\" role=\"menuitem\" href=\"#state-louisiana\"> Louisiana <\/a>\r\n                        <\/li>\r\n                                                                    <li role=\"none\">\r\n                            <a class=\"no-underline\" role=\"menuitem\" href=\"#state-maine\"> Maine <\/a>\r\n                        <\/li>\r\n                                                                    <li role=\"none\">\r\n                            <a class=\"no-underline\" role=\"menuitem\" href=\"#state-maryland\"> Maryland <\/a>\r\n                        <\/li>\r\n                                                                    <li role=\"none\">\r\n                            <a class=\"no-underline\" role=\"menuitem\" href=\"#state-massachusetts\"> Massachusetts <\/a>\r\n                        <\/li>\r\n                                                                    <li role=\"none\">\r\n                            <a class=\"no-underline\" role=\"menuitem\" href=\"#state-michigan\"> Michigan <\/a>\r\n                        <\/li>\r\n                                                                    <li role=\"none\">\r\n                            <a class=\"no-underline\" role=\"menuitem\" href=\"#state-minnesota\"> Minnesota <\/a>\r\n                        <\/li>\r\n                                                                    <li role=\"none\">\r\n                            <a class=\"no-underline\" role=\"menuitem\" href=\"#state-mississippi\"> Mississippi <\/a>\r\n                        <\/li>\r\n                                                                    <li role=\"none\">\r\n                            <a class=\"no-underline\" role=\"menuitem\" href=\"#state-missouri\"> Missouri <\/a>\r\n                        <\/li>\r\n                                                                    <li role=\"none\">\r\n                            <a class=\"no-underline\" role=\"menuitem\" href=\"#state-montana\"> Montana <\/a>\r\n                        <\/li>\r\n                                                                    <li role=\"none\">\r\n                            <a class=\"no-underline\" role=\"menuitem\" href=\"#state-nebraska\"> Nebraska <\/a>\r\n                        <\/li>\r\n                                                                    <li role=\"none\">\r\n                            <a class=\"no-underline\" role=\"menuitem\" href=\"#state-nevada\"> Nevada <\/a>\r\n                        <\/li>\r\n                                                                    <li role=\"none\">\r\n                            <a class=\"no-underline\" role=\"menuitem\" href=\"#state-new-hampshire\"> New Hampshire <\/a>\r\n                        <\/li>\r\n                                                                    <li role=\"none\">\r\n                            <a class=\"no-underline\" role=\"menuitem\" href=\"#state-new-jersey\"> New Jersey <\/a>\r\n                        <\/li>\r\n                                                                    <li role=\"none\">\r\n                            <a class=\"no-underline\" role=\"menuitem\" href=\"#state-new-mexico\"> New Mexico <\/a>\r\n                        <\/li>\r\n                                                                    <li role=\"none\">\r\n                            <a class=\"no-underline\" role=\"menuitem\" href=\"#state-new-york\"> New York <\/a>\r\n                        <\/li>\r\n                                                                    <li role=\"none\">\r\n                            <a class=\"no-underline\" role=\"menuitem\" href=\"#state-north-carolina\"> North Carolina <\/a>\r\n                        <\/li>\r\n                                                                    <li role=\"none\">\r\n                            <a class=\"no-underline\" role=\"menuitem\" href=\"#state-north-dakota\"> North Dakota <\/a>\r\n                        <\/li>\r\n                                                                    <li role=\"none\">\r\n                            <a class=\"no-underline\" role=\"menuitem\" href=\"#state-ohio\"> Ohio <\/a>\r\n                        <\/li>\r\n                                                                    <li role=\"none\">\r\n                            <a class=\"no-underline\" role=\"menuitem\" href=\"#state-oklahoma\"> Oklahoma <\/a>\r\n                        <\/li>\r\n                                                                    <li role=\"none\">\r\n                            <a class=\"no-underline\" role=\"menuitem\" href=\"#state-oregon\"> Oregon <\/a>\r\n                        <\/li>\r\n                                                                    <li role=\"none\">\r\n                            <a class=\"no-underline\" role=\"menuitem\" href=\"#state-pennsylvania\"> Pennsylvania <\/a>\r\n                        <\/li>\r\n                                                                    <li role=\"none\">\r\n                            <a class=\"no-underline\" role=\"menuitem\" href=\"#state-rhode-island\"> Rhode Island <\/a>\r\n                        <\/li>\r\n                                                                    <li role=\"none\">\r\n                            <a class=\"no-underline\" role=\"menuitem\" href=\"#state-south-carolina\"> South Carolina <\/a>\r\n                        <\/li>\r\n                                                                    <li role=\"none\">\r\n                            <a class=\"no-underline\" role=\"menuitem\" href=\"#state-south-dakota\"> South Dakota <\/a>\r\n                        <\/li>\r\n                                                                    <li role=\"none\">\r\n                            <a class=\"no-underline\" role=\"menuitem\" href=\"#state-tennessee\"> Tennessee <\/a>\r\n                        <\/li>\r\n                                                                    <li role=\"none\">\r\n                            <a class=\"no-underline\" role=\"menuitem\" href=\"#state-texas\"> Texas <\/a>\r\n                        <\/li>\r\n                                                                    <li role=\"none\">\r\n                            <a class=\"no-underline\" role=\"menuitem\" href=\"#state-utah\"> Utah <\/a>\r\n                        <\/li>\r\n                                                                    <li role=\"none\">\r\n                            <a class=\"no-underline\" role=\"menuitem\" href=\"#state-vermont\"> Vermont <\/a>\r\n                        <\/li>\r\n                                                                    <li role=\"none\">\r\n                            <a class=\"no-underline\" role=\"menuitem\" href=\"#state-virginia\"> Virginia <\/a>\r\n                        <\/li>\r\n                                                                    <li role=\"none\">\r\n                            <a class=\"no-underline\" role=\"menuitem\" href=\"#state-washington--\"> Washington   <\/a>\r\n                        <\/li>\r\n                                                                    <li role=\"none\">\r\n                            <a class=\"no-underline\" role=\"menuitem\" href=\"#state-west-virginia\"> West Virginia <\/a>\r\n                        <\/li>\r\n                                                                    <li role=\"none\">\r\n                            <a class=\"no-underline\" role=\"menuitem\" href=\"#state-wisconsin\"> Wisconsin <\/a>\r\n                        <\/li>\r\n                                                                    <li role=\"none\">\r\n                            <a class=\"no-underline\" role=\"menuitem\" href=\"#state-wyoming\"> Wyoming <\/a>\r\n                        <\/li>\r\n                                    <\/ul>\r\n            <\/div>\r\n        <\/div>\r\n        <div class=\"mg-block-tax-chart--table\">\r\n                                            <div id=\"state-alabama\" class=\"mg-block-tax-chart--row wp-block-columns is-layout-flex wp-container-4 w-full my-0 py-16 gap-0 lg:gap-8\">\r\n                    <div class=\"wp-block-column is-layout-flow\" style=\"flex-basis:22%\">\r\n                        <div class=\"mg-block-tax-chart--state-name pl-8\">\r\n                            <h3 class=\"mt-0 mb-8\">Alabama<\/h3>\r\n                        <\/div><!-- \/.mg-block-tax-chart--state-name -->\r\n                    <\/div> <!-- \/.wp-block-column -->\r\n                    <div class=\"wp-block-column is-layout-flow font-heading pr-24 pl-8 lg:pl-0\" style=\"flex-basis:78%\">\r\n                        <div class=\"mg-block-tax-chart--current-law\">\r\n                            <p>Tax is tied to federal state death tax credit.<\/p>\n<p>AL ST \u00a7 40-15-2.<\/p>\n                        <\/div><!-- \/.mg-block-tax-chart--current-law -->\r\n                        <div class=\"flex w-full gap-16 flex-wrap\">\r\n                            <div>\r\n                                <span>State Type of Tax: <\/span>\r\n                                <span class=\"font-bold\">None<\/span>\r\n                            <\/div>\r\n                            <div>\r\n                                <span>2025 State Death Tax Threshold: <\/span>\r\n                                <span class=\"font-bold\">None<\/span>\r\n                            <\/div>\r\n                        <\/div><!-- \/.flex -->\r\n                    <\/div> <!-- \/.wp-block-column -->\r\n                <\/div><!-- \/.wp-block-columns -->\r\n\r\n                                            <div id=\"state-alaska\" class=\"mg-block-tax-chart--row wp-block-columns is-layout-flex wp-container-4 w-full my-0 py-16 gap-0 lg:gap-8\">\r\n                    <div class=\"wp-block-column is-layout-flow\" style=\"flex-basis:22%\">\r\n                        <div class=\"mg-block-tax-chart--state-name pl-8\">\r\n                            <h3 class=\"mt-0 mb-8\">Alaska<\/h3>\r\n                        <\/div><!-- \/.mg-block-tax-chart--state-name -->\r\n                    <\/div> <!-- \/.wp-block-column -->\r\n                    <div class=\"wp-block-column is-layout-flow font-heading pr-24 pl-8 lg:pl-0\" style=\"flex-basis:78%\">\r\n                        <div class=\"mg-block-tax-chart--current-law\">\r\n                            <p>Tax is tied to federal state death tax credit.<\/p>\n<p>AK ST \u00a7 43.31.011.<\/p>\n                        <\/div><!-- \/.mg-block-tax-chart--current-law -->\r\n                        <div class=\"flex w-full gap-16 flex-wrap\">\r\n                            <div>\r\n                                <span>State Type of Tax: <\/span>\r\n                                <span class=\"font-bold\">None<\/span>\r\n                            <\/div>\r\n                            <div>\r\n                                <span>2025 State Death Tax Threshold: <\/span>\r\n                                <span class=\"font-bold\">None<\/span>\r\n                            <\/div>\r\n                        <\/div><!-- \/.flex -->\r\n                    <\/div> <!-- \/.wp-block-column -->\r\n                <\/div><!-- \/.wp-block-columns -->\r\n\r\n                                            <div id=\"state-arizona\" class=\"mg-block-tax-chart--row wp-block-columns is-layout-flex wp-container-4 w-full my-0 py-16 gap-0 lg:gap-8\">\r\n                    <div class=\"wp-block-column is-layout-flow\" style=\"flex-basis:22%\">\r\n                        <div class=\"mg-block-tax-chart--state-name pl-8\">\r\n                            <h3 class=\"mt-0 mb-8\">Arizona<\/h3>\r\n                        <\/div><!-- \/.mg-block-tax-chart--state-name -->\r\n                    <\/div> <!-- \/.wp-block-column -->\r\n                    <div class=\"wp-block-column is-layout-flow font-heading pr-24 pl-8 lg:pl-0\" style=\"flex-basis:78%\">\r\n                        <div class=\"mg-block-tax-chart--current-law\">\r\n                            <p>Tax was tied to federal state death tax credit.<\/p>\n<p>AZ ST \u00a7\u00a7 42-4051; 42-4001(2), (12).<\/p>\n<p>On May 8, 2006, Governor Napolitano signed SB 1170 which permanently repealed Arizona\u2019s state estate tax.<\/p>\n                        <\/div><!-- \/.mg-block-tax-chart--current-law -->\r\n                        <div class=\"flex w-full gap-16 flex-wrap\">\r\n                            <div>\r\n                                <span>State Type of Tax: <\/span>\r\n                                <span class=\"font-bold\">None<\/span>\r\n                            <\/div>\r\n                            <div>\r\n                                <span>2025 State Death Tax Threshold: <\/span>\r\n                                <span class=\"font-bold\">None<\/span>\r\n                            <\/div>\r\n                        <\/div><!-- \/.flex -->\r\n                    <\/div> <!-- \/.wp-block-column -->\r\n                <\/div><!-- \/.wp-block-columns -->\r\n\r\n                                            <div id=\"state-arkansas\" class=\"mg-block-tax-chart--row wp-block-columns is-layout-flex wp-container-4 w-full my-0 py-16 gap-0 lg:gap-8\">\r\n                    <div class=\"wp-block-column is-layout-flow\" style=\"flex-basis:22%\">\r\n                        <div class=\"mg-block-tax-chart--state-name pl-8\">\r\n                            <h3 class=\"mt-0 mb-8\">Arkansas<\/h3>\r\n                        <\/div><!-- \/.mg-block-tax-chart--state-name -->\r\n                    <\/div> <!-- \/.wp-block-column -->\r\n                    <div class=\"wp-block-column is-layout-flow font-heading pr-24 pl-8 lg:pl-0\" style=\"flex-basis:78%\">\r\n                        <div class=\"mg-block-tax-chart--current-law\">\r\n                            <p>Tax is tied to federal state death tax credit.<\/p>\n<p>AR ST \u00a7 26-59-103; 26-59-106; 26-59-109, as amended March, 2003.<\/p>\n                        <\/div><!-- \/.mg-block-tax-chart--current-law -->\r\n                        <div class=\"flex w-full gap-16 flex-wrap\">\r\n                            <div>\r\n                                <span>State Type of Tax: <\/span>\r\n                                <span class=\"font-bold\">None<\/span>\r\n                            <\/div>\r\n                            <div>\r\n                                <span>2025 State Death Tax Threshold: <\/span>\r\n                                <span class=\"font-bold\">None<\/span>\r\n                            <\/div>\r\n                        <\/div><!-- \/.flex -->\r\n                    <\/div> <!-- \/.wp-block-column -->\r\n                <\/div><!-- \/.wp-block-columns -->\r\n\r\n                                            <div id=\"state-california\" class=\"mg-block-tax-chart--row wp-block-columns is-layout-flex wp-container-4 w-full my-0 py-16 gap-0 lg:gap-8\">\r\n                    <div class=\"wp-block-column is-layout-flow\" style=\"flex-basis:22%\">\r\n                        <div class=\"mg-block-tax-chart--state-name pl-8\">\r\n                            <h3 class=\"mt-0 mb-8\">California<\/h3>\r\n                        <\/div><!-- \/.mg-block-tax-chart--state-name -->\r\n                    <\/div> <!-- \/.wp-block-column -->\r\n                    <div class=\"wp-block-column is-layout-flow font-heading pr-24 pl-8 lg:pl-0\" style=\"flex-basis:78%\">\r\n                        <div class=\"mg-block-tax-chart--current-law\">\r\n                            <p>Tax is tied to federal state death tax credit. CA\u00a0 REV &amp; TAX \u00a7\u00a7 13302; 13411.<\/p>\n                        <\/div><!-- \/.mg-block-tax-chart--current-law -->\r\n                        <div class=\"flex w-full gap-16 flex-wrap\">\r\n                            <div>\r\n                                <span>State Type of Tax: <\/span>\r\n                                <span class=\"font-bold\">None<\/span>\r\n                            <\/div>\r\n                            <div>\r\n                                <span>2025 State Death Tax Threshold: <\/span>\r\n                                <span class=\"font-bold\">None<\/span>\r\n                            <\/div>\r\n                        <\/div><!-- \/.flex -->\r\n                    <\/div> <!-- \/.wp-block-column -->\r\n                <\/div><!-- \/.wp-block-columns -->\r\n\r\n                                            <div id=\"state-colorado\" class=\"mg-block-tax-chart--row wp-block-columns is-layout-flex wp-container-4 w-full my-0 py-16 gap-0 lg:gap-8\">\r\n                    <div class=\"wp-block-column is-layout-flow\" style=\"flex-basis:22%\">\r\n                        <div class=\"mg-block-tax-chart--state-name pl-8\">\r\n                            <h3 class=\"mt-0 mb-8\">Colorado<\/h3>\r\n                        <\/div><!-- \/.mg-block-tax-chart--state-name -->\r\n                    <\/div> <!-- \/.wp-block-column -->\r\n                    <div class=\"wp-block-column is-layout-flow font-heading pr-24 pl-8 lg:pl-0\" style=\"flex-basis:78%\">\r\n                        <div class=\"mg-block-tax-chart--current-law\">\r\n                            <p>Tax is tied to federal state death tax credit.\u00a0 CO ST \u00a7\u00a7 39-23.5-103; 39-23.5-102.<\/p>\n                        <\/div><!-- \/.mg-block-tax-chart--current-law -->\r\n                        <div class=\"flex w-full gap-16 flex-wrap\">\r\n                            <div>\r\n                                <span>State Type of Tax: <\/span>\r\n                                <span class=\"font-bold\">None<\/span>\r\n                            <\/div>\r\n                            <div>\r\n                                <span>2025 State Death Tax Threshold: <\/span>\r\n                                <span class=\"font-bold\">None<\/span>\r\n                            <\/div>\r\n                        <\/div><!-- \/.flex -->\r\n                    <\/div> <!-- \/.wp-block-column -->\r\n                <\/div><!-- \/.wp-block-columns -->\r\n\r\n                                            <div id=\"state-connecticut\" class=\"mg-block-tax-chart--row wp-block-columns is-layout-flex wp-container-4 w-full my-0 py-16 gap-0 lg:gap-8\">\r\n                    <div class=\"wp-block-column is-layout-flow\" style=\"flex-basis:22%\">\r\n                        <div class=\"mg-block-tax-chart--state-name pl-8\">\r\n                            <h3 class=\"mt-0 mb-8\">Connecticut<\/h3>\r\n                        <\/div><!-- \/.mg-block-tax-chart--state-name -->\r\n                    <\/div> <!-- \/.wp-block-column -->\r\n                    <div class=\"wp-block-column is-layout-flow font-heading pr-24 pl-8 lg:pl-0\" style=\"flex-basis:78%\">\r\n                        <div class=\"mg-block-tax-chart--current-law\">\r\n                            <p>On October 31, 2017, the Connecticut Governor signed the 2018-2019 budget which increased the exemption for the Connecticut state estate and gift tax to $2,600,000 in 2018, to $3,600,000 in 2019, and to the federal estate and gift tax exemption in 2020.<\/p>\n<p>On May 31, 2018, Connecticut changed its estate tax law to extend the phase-in of the exemption to 2023 to reflect the increase in the federal exemption to $10 million indexed for inflation in the 2017 Tax Act.\u00a0 The exemption will be phased in as follows:<\/p>\n<p>2019: $3.6 million<\/p>\n<p>2020: $5.1 million<\/p>\n<p>2021: $7.1 million<\/p>\n<p>2022: $9.1 million<\/p>\n<p>2023 and following: federal exemption for deaths on or after January 1, 2023.<\/p>\n<p>Beginning in 2019, the cap on the Connecticut state estate and gift tax is reduced from $20 million to $15 million (which represents the tax due on a Connecticut estate of approximately $129 million).<\/p>\n                        <\/div><!-- \/.mg-block-tax-chart--current-law -->\r\n                        <div class=\"flex w-full gap-16 flex-wrap\">\r\n                            <div>\r\n                                <span>State Type of Tax: <\/span>\r\n                                <span class=\"font-bold\">Separate Estate Tax<\/span>\r\n                            <\/div>\r\n                            <div>\r\n                                <span>2025 State Death Tax Threshold: <\/span>\r\n                                <span class=\"font-bold\">$13,610,000<\/span>\r\n                            <\/div>\r\n                        <\/div><!-- \/.flex -->\r\n                    <\/div> <!-- \/.wp-block-column -->\r\n                <\/div><!-- \/.wp-block-columns -->\r\n\r\n                                            <div id=\"state-delaware\" class=\"mg-block-tax-chart--row wp-block-columns is-layout-flex wp-container-4 w-full my-0 py-16 gap-0 lg:gap-8\">\r\n                    <div class=\"wp-block-column is-layout-flow\" style=\"flex-basis:22%\">\r\n                        <div class=\"mg-block-tax-chart--state-name pl-8\">\r\n                            <h3 class=\"mt-0 mb-8\">Delaware<\/h3>\r\n                        <\/div><!-- \/.mg-block-tax-chart--state-name -->\r\n                    <\/div> <!-- \/.wp-block-column -->\r\n                    <div class=\"wp-block-column is-layout-flow font-heading pr-24 pl-8 lg:pl-0\" style=\"flex-basis:78%\">\r\n                        <div class=\"mg-block-tax-chart--current-law\">\r\n                            <p>On July 2, 2017, the Governor signed HB 16 which sunsets the Delaware Estate Tax on December 31, 2017.<\/p>\n                        <\/div><!-- \/.mg-block-tax-chart--current-law -->\r\n                        <div class=\"flex w-full gap-16 flex-wrap\">\r\n                            <div>\r\n                                <span>State Type of Tax: <\/span>\r\n                                <span class=\"font-bold\">None<\/span>\r\n                            <\/div>\r\n                            <div>\r\n                                <span>2025 State Death Tax Threshold: <\/span>\r\n                                <span class=\"font-bold\">None<\/span>\r\n                            <\/div>\r\n                        <\/div><!-- \/.flex -->\r\n                    <\/div> <!-- \/.wp-block-column -->\r\n                <\/div><!-- \/.wp-block-columns -->\r\n\r\n                                            <div id=\"state-district-of-columbia\" class=\"mg-block-tax-chart--row wp-block-columns is-layout-flex wp-container-4 w-full my-0 py-16 gap-0 lg:gap-8\">\r\n                    <div class=\"wp-block-column is-layout-flow\" style=\"flex-basis:22%\">\r\n                        <div class=\"mg-block-tax-chart--state-name pl-8\">\r\n                            <h3 class=\"mt-0 mb-8\">District of Columbia<\/h3>\r\n                        <\/div><!-- \/.mg-block-tax-chart--state-name -->\r\n                    <\/div> <!-- \/.wp-block-column -->\r\n                    <div class=\"wp-block-column is-layout-flow font-heading pr-24 pl-8 lg:pl-0\" style=\"flex-basis:78%\">\r\n                        <div class=\"mg-block-tax-chart--current-law\">\r\n                            <p>The exemption amount is adjusted annually for inflation.<\/p>\n<p>DC Bill B22-0685 was introduced in the DC City Council on February 8, 2018.\u00a0 This proposal cut the DC threshold to $5.6 million adjusted for inflation retroactive to January 1, 2018.\u00a0 This change was enacted by the DC City Council on September 5, 2018 as part of the Budget Support Act.<\/p>\n<p>In August 2020, the DC City Council enacted the \u201cEstate Tax Adjustment Amendment Act of 2020,\u201d which reduces the DC threshold to $4 million in 2021 and which will be adjusted for inflation beginning in 2022.<\/p>\n<p>No separate QTIP election.<\/p>\n                        <\/div><!-- \/.mg-block-tax-chart--current-law -->\r\n                        <div class=\"flex w-full gap-16 flex-wrap\">\r\n                            <div>\r\n                                <span>State Type of Tax: <\/span>\r\n                                <span class=\"font-bold\">Pick-up Only<\/span>\r\n                            <\/div>\r\n                            <div>\r\n                                <span>2025 State Death Tax Threshold: <\/span>\r\n                                <span class=\"font-bold\">$4,715,600<\/span>\r\n                            <\/div>\r\n                        <\/div><!-- \/.flex -->\r\n                    <\/div> <!-- \/.wp-block-column -->\r\n                <\/div><!-- \/.wp-block-columns -->\r\n\r\n                                            <div id=\"state-florida\" class=\"mg-block-tax-chart--row wp-block-columns is-layout-flex wp-container-4 w-full my-0 py-16 gap-0 lg:gap-8\">\r\n                    <div class=\"wp-block-column is-layout-flow\" style=\"flex-basis:22%\">\r\n                        <div class=\"mg-block-tax-chart--state-name pl-8\">\r\n                            <h3 class=\"mt-0 mb-8\">Florida<\/h3>\r\n                        <\/div><!-- \/.mg-block-tax-chart--state-name -->\r\n                    <\/div> <!-- \/.wp-block-column -->\r\n                    <div class=\"wp-block-column is-layout-flow font-heading pr-24 pl-8 lg:pl-0\" style=\"flex-basis:78%\">\r\n                        <div class=\"mg-block-tax-chart--current-law\">\r\n                            <p>Tax is tied to federal state death tax credit.<\/p>\n<p>FL ST \u00a7 198.02; FL CONST. Art. VII, Sec. 5.<\/p>\n                        <\/div><!-- \/.mg-block-tax-chart--current-law -->\r\n                        <div class=\"flex w-full gap-16 flex-wrap\">\r\n                            <div>\r\n                                <span>State Type of Tax: <\/span>\r\n                                <span class=\"font-bold\">None<\/span>\r\n                            <\/div>\r\n                            <div>\r\n                                <span>2025 State Death Tax Threshold: <\/span>\r\n                                <span class=\"font-bold\">None<\/span>\r\n                            <\/div>\r\n                        <\/div><!-- \/.flex -->\r\n                    <\/div> <!-- \/.wp-block-column -->\r\n                <\/div><!-- \/.wp-block-columns -->\r\n\r\n                                            <div id=\"state-georgia\" class=\"mg-block-tax-chart--row wp-block-columns is-layout-flex wp-container-4 w-full my-0 py-16 gap-0 lg:gap-8\">\r\n                    <div class=\"wp-block-column is-layout-flow\" style=\"flex-basis:22%\">\r\n                        <div class=\"mg-block-tax-chart--state-name pl-8\">\r\n                            <h3 class=\"mt-0 mb-8\">Georgia<\/h3>\r\n                        <\/div><!-- \/.mg-block-tax-chart--state-name -->\r\n                    <\/div> <!-- \/.wp-block-column -->\r\n                    <div class=\"wp-block-column is-layout-flow font-heading pr-24 pl-8 lg:pl-0\" style=\"flex-basis:78%\">\r\n                        <div class=\"mg-block-tax-chart--current-law\">\r\n                            <p>Effective July 1, 2014, the Georgia estate tax was repealed.\u00a0 <u>See<\/u> Ga. Code \u00a7 48-12-1.<\/p>\n                        <\/div><!-- \/.mg-block-tax-chart--current-law -->\r\n                        <div class=\"flex w-full gap-16 flex-wrap\">\r\n                            <div>\r\n                                <span>State Type of Tax: <\/span>\r\n                                <span class=\"font-bold\">None<\/span>\r\n                            <\/div>\r\n                            <div>\r\n                                <span>2025 State Death Tax Threshold: <\/span>\r\n                                <span class=\"font-bold\">None<\/span>\r\n                            <\/div>\r\n                        <\/div><!-- \/.flex -->\r\n                    <\/div> <!-- \/.wp-block-column -->\r\n                <\/div><!-- \/.wp-block-columns -->\r\n\r\n                                            <div id=\"state-hawaii\" class=\"mg-block-tax-chart--row wp-block-columns is-layout-flex wp-container-4 w-full my-0 py-16 gap-0 lg:gap-8\">\r\n                    <div class=\"wp-block-column is-layout-flow\" style=\"flex-basis:22%\">\r\n                        <div class=\"mg-block-tax-chart--state-name pl-8\">\r\n                            <h3 class=\"mt-0 mb-8\">Hawaii<\/h3>\r\n                        <\/div><!-- \/.mg-block-tax-chart--state-name -->\r\n                    <\/div> <!-- \/.wp-block-column -->\r\n                    <div class=\"wp-block-column is-layout-flow font-heading pr-24 pl-8 lg:pl-0\" style=\"flex-basis:78%\">\r\n                        <div class=\"mg-block-tax-chart--current-law\">\r\n                            <p>On May 2, 2012, the Hawaii legislature passed HB 2328 which conforms the Hawaii estate tax exemption to the federal estate tax exemption for decedents dying after January 25, 2012.<\/p>\n<p>On June 7, 2018, the governor signed SB 2821, which amended HI ST \u00a7 236E-6 to reduce the Hawaiian exemption, effective January 1, 2018, to $5,000,000 indexed for inflation.<\/p>\n<p>The Hawaii Department of Taxation released Announcement 2018-13 on September 4, 2018 in which it announced that the exemption will remain at the amount available to decedents dying during 2017.<\/p>\n<p>In response to calls from practitioners, the Hawaii Department of Taxation indicated that was not going to adjust the exemption for inflation in 2019.<\/p>\n<p>Effective January 1, 2020, Hawaii increased the rate of its state estate tax on estates valued at over $10,000,000 to 20 percent.\u00a0 <u>See<\/u> Act No. 3 (April 4, 2019).<\/p>\n<p>On April 21, <u>2022<\/u>, the governor signed SB 3143, which conformed Hawaii\u2019s estate and GST tax laws to the laws of the Internal Revenue Code beginning for tax years after December 31, <u>2021<\/u>.<\/p>\n<p>However, the instructions to Hawaii\u2019s Form M-6, Hawaii Estate Tax Return, confirm that the Hawaii exclusion amount remains at $5,490,000 for 2024.<\/p>\n                        <\/div><!-- \/.mg-block-tax-chart--current-law -->\r\n                        <div class=\"flex w-full gap-16 flex-wrap\">\r\n                            <div>\r\n                                <span>State Type of Tax: <\/span>\r\n                                <span class=\"font-bold\">Modified Pick-up Tax<\/span>\r\n                            <\/div>\r\n                            <div>\r\n                                <span>2025 State Death Tax Threshold: <\/span>\r\n                                <span class=\"font-bold\">$5,490,000<\/span>\r\n                            <\/div>\r\n                        <\/div><!-- \/.flex -->\r\n                    <\/div> <!-- \/.wp-block-column -->\r\n                <\/div><!-- \/.wp-block-columns -->\r\n\r\n                                            <div id=\"state-idaho\" class=\"mg-block-tax-chart--row wp-block-columns is-layout-flex wp-container-4 w-full my-0 py-16 gap-0 lg:gap-8\">\r\n                    <div class=\"wp-block-column is-layout-flow\" style=\"flex-basis:22%\">\r\n                        <div class=\"mg-block-tax-chart--state-name pl-8\">\r\n                            <h3 class=\"mt-0 mb-8\">Idaho<\/h3>\r\n                        <\/div><!-- \/.mg-block-tax-chart--state-name -->\r\n                    <\/div> <!-- \/.wp-block-column -->\r\n                    <div class=\"wp-block-column is-layout-flow font-heading pr-24 pl-8 lg:pl-0\" style=\"flex-basis:78%\">\r\n                        <div class=\"mg-block-tax-chart--current-law\">\r\n                            <p>Tax is tied to federal state death tax credit.<\/p>\n<p>ID ST \u00a7\u00a7 14-403; 14-402; 63-3004 (as amended Mar. 2002).<\/p>\n                        <\/div><!-- \/.mg-block-tax-chart--current-law -->\r\n                        <div class=\"flex w-full gap-16 flex-wrap\">\r\n                            <div>\r\n                                <span>State Type of Tax: <\/span>\r\n                                <span class=\"font-bold\">None<\/span>\r\n                            <\/div>\r\n                            <div>\r\n                                <span>2025 State Death Tax Threshold: <\/span>\r\n                                <span class=\"font-bold\">None<\/span>\r\n                            <\/div>\r\n                        <\/div><!-- \/.flex -->\r\n                    <\/div> <!-- \/.wp-block-column -->\r\n                <\/div><!-- \/.wp-block-columns -->\r\n\r\n                                            <div id=\"state-illinois\" class=\"mg-block-tax-chart--row wp-block-columns is-layout-flex wp-container-4 w-full my-0 py-16 gap-0 lg:gap-8\">\r\n                    <div class=\"wp-block-column is-layout-flow\" style=\"flex-basis:22%\">\r\n                        <div class=\"mg-block-tax-chart--state-name pl-8\">\r\n                            <h3 class=\"mt-0 mb-8\">Illinois<\/h3>\r\n                        <\/div><!-- \/.mg-block-tax-chart--state-name -->\r\n                    <\/div> <!-- \/.wp-block-column -->\r\n                    <div class=\"wp-block-column is-layout-flow font-heading pr-24 pl-8 lg:pl-0\" style=\"flex-basis:78%\">\r\n                        <div class=\"mg-block-tax-chart--current-law\">\r\n                            <p>On January 13, 2011, Governor Quinn signed Public Act 096-1496 which increased Illinois\u2019 individual and corporate income tax rates.\u00a0 Included in the Act was the reinstatement of Illinois\u2019 estate tax as of January 1, 2011 with a $2 million exemption.<\/p>\n<p>Senate Bill 397 passed both the Illinois House and Senate as part of the tax package for Sears and CME on December 13, 2011.\u00a0 It increased the exemption to $3.5 million for 2012 and $4 million for 2013 and beyond. Governor Quinn signed the legislation on December 16, 2011.<\/p>\n<p>Illinois permits a separate state QTIP election, effective September 8, 2009.\u00a0 35 ILCS 405\/2(b-1).<\/p>\n                        <\/div><!-- \/.mg-block-tax-chart--current-law -->\r\n                        <div class=\"flex w-full gap-16 flex-wrap\">\r\n                            <div>\r\n                                <span>State Type of Tax: <\/span>\r\n                                <span class=\"font-bold\">Modified Pick-up Only<\/span>\r\n                            <\/div>\r\n                            <div>\r\n                                <span>2025 State Death Tax Threshold: <\/span>\r\n                                <span class=\"font-bold\">$4,000,000<\/span>\r\n                            <\/div>\r\n                        <\/div><!-- \/.flex -->\r\n                    <\/div> <!-- \/.wp-block-column -->\r\n                <\/div><!-- \/.wp-block-columns -->\r\n\r\n                                            <div id=\"state-indiana\" class=\"mg-block-tax-chart--row wp-block-columns is-layout-flex wp-container-4 w-full my-0 py-16 gap-0 lg:gap-8\">\r\n                    <div class=\"wp-block-column is-layout-flow\" style=\"flex-basis:22%\">\r\n                        <div class=\"mg-block-tax-chart--state-name pl-8\">\r\n                            <h3 class=\"mt-0 mb-8\">Indiana<\/h3>\r\n                        <\/div><!-- \/.mg-block-tax-chart--state-name -->\r\n                    <\/div> <!-- \/.wp-block-column -->\r\n                    <div class=\"wp-block-column is-layout-flow font-heading pr-24 pl-8 lg:pl-0\" style=\"flex-basis:78%\">\r\n                        <div class=\"mg-block-tax-chart--current-law\">\r\n                            <p>Pick-up tax is tied to federal state death tax credit.<\/p>\n<p>IN ST \u00a7\u00a7 6-4.1-11-2; 6-4.1-1-4.<\/p>\n<p>On May 11, 2013, Governor Pence signed HB 1001 which repealed Indiana\u2019s inheritance tax retroactively to January 1, 2013.\u00a0 This replaced Indiana\u2019s prior law enacted in 2012 which phased out Indiana\u2019s inheritance tax over nine years beginning in 2013 and ending on December 31, 2021 and increased the inheritance tax exemption amounts retroactive to January 1, 2012.<\/p>\n                        <\/div><!-- \/.mg-block-tax-chart--current-law -->\r\n                        <div class=\"flex w-full gap-16 flex-wrap\">\r\n                            <div>\r\n                                <span>State Type of Tax: <\/span>\r\n                                <span class=\"font-bold\">None<\/span>\r\n                            <\/div>\r\n                            <div>\r\n                                <span>2025 State Death Tax Threshold: <\/span>\r\n                                <span class=\"font-bold\">None<\/span>\r\n                            <\/div>\r\n                        <\/div><!-- \/.flex -->\r\n                    <\/div> <!-- \/.wp-block-column -->\r\n                <\/div><!-- \/.wp-block-columns -->\r\n\r\n                                            <div id=\"state-iowa\" class=\"mg-block-tax-chart--row wp-block-columns is-layout-flex wp-container-4 w-full my-0 py-16 gap-0 lg:gap-8\">\r\n                    <div class=\"wp-block-column is-layout-flow\" style=\"flex-basis:22%\">\r\n                        <div class=\"mg-block-tax-chart--state-name pl-8\">\r\n                            <h3 class=\"mt-0 mb-8\">Iowa<\/h3>\r\n                        <\/div><!-- \/.mg-block-tax-chart--state-name -->\r\n                    <\/div> <!-- \/.wp-block-column -->\r\n                    <div class=\"wp-block-column is-layout-flow font-heading pr-24 pl-8 lg:pl-0\" style=\"flex-basis:78%\">\r\n                        <div class=\"mg-block-tax-chart--current-law\">\r\n                            <p>Pick-up tax is tied to federal state death tax credit. IA ST \u00a7 451.2; 451.13.<\/p>\n<p>Effective July 1, 2010, Iowa specifically reenacted its pick-up estate tax for decedents dying after December 31, 2010.\u00a0 Iowa Senate File 2380, reenacting IA ST \u00a7 451.2.<\/p>\n<p>Iowa has a separate inheritance tax on transfers to others than lineal ascendants and descendants.<\/p>\n<p>On June 16, 2021, the governor signed SF 619 which, among other tax law changes, reduces the inheritance tax rates by twenty percent each year beginning January 1, 2021 through December 31, 2024 and results in the repeal of the inheritance tax as of January 1, 2025.<\/p>\n                        <\/div><!-- \/.mg-block-tax-chart--current-law -->\r\n                        <div class=\"flex w-full gap-16 flex-wrap\">\r\n                            <div>\r\n                                <span>State Type of Tax: <\/span>\r\n                                <span class=\"font-bold\">Inheritance Tax<\/span>\r\n                            <\/div>\r\n                            <div>\r\n                                <span>2025 State Death Tax Threshold: <\/span>\r\n                                <span class=\"font-bold\">None<\/span>\r\n                            <\/div>\r\n                        <\/div><!-- \/.flex -->\r\n                    <\/div> <!-- \/.wp-block-column -->\r\n                <\/div><!-- \/.wp-block-columns -->\r\n\r\n                                            <div id=\"state-kansas\" class=\"mg-block-tax-chart--row wp-block-columns is-layout-flex wp-container-4 w-full my-0 py-16 gap-0 lg:gap-8\">\r\n                    <div class=\"wp-block-column is-layout-flow\" style=\"flex-basis:22%\">\r\n                        <div class=\"mg-block-tax-chart--state-name pl-8\">\r\n                            <h3 class=\"mt-0 mb-8\">Kansas<\/h3>\r\n                        <\/div><!-- \/.mg-block-tax-chart--state-name -->\r\n                    <\/div> <!-- \/.wp-block-column -->\r\n                    <div class=\"wp-block-column is-layout-flow font-heading pr-24 pl-8 lg:pl-0\" style=\"flex-basis:78%\">\r\n                        <div class=\"mg-block-tax-chart--current-law\">\r\n                            <p>For decedents dying on or after January 1, 2007 and through December 31, 2009, Kansas had enacted a separate stand-alone estate tax. KS ST \u00a7 79-15, 203.<\/p>\n                        <\/div><!-- \/.mg-block-tax-chart--current-law -->\r\n                        <div class=\"flex w-full gap-16 flex-wrap\">\r\n                            <div>\r\n                                <span>State Type of Tax: <\/span>\r\n                                <span class=\"font-bold\">None<\/span>\r\n                            <\/div>\r\n                            <div>\r\n                                <span>2025 State Death Tax Threshold: <\/span>\r\n                                <span class=\"font-bold\">None<\/span>\r\n                            <\/div>\r\n                        <\/div><!-- \/.flex -->\r\n                    <\/div> <!-- \/.wp-block-column -->\r\n                <\/div><!-- \/.wp-block-columns -->\r\n\r\n                                            <div id=\"state-kentucky\" class=\"mg-block-tax-chart--row wp-block-columns is-layout-flex wp-container-4 w-full my-0 py-16 gap-0 lg:gap-8\">\r\n                    <div class=\"wp-block-column is-layout-flow\" style=\"flex-basis:22%\">\r\n                        <div class=\"mg-block-tax-chart--state-name pl-8\">\r\n                            <h3 class=\"mt-0 mb-8\">Kentucky<\/h3>\r\n                        <\/div><!-- \/.mg-block-tax-chart--state-name -->\r\n                    <\/div> <!-- \/.wp-block-column -->\r\n                    <div class=\"wp-block-column is-layout-flow font-heading pr-24 pl-8 lg:pl-0\" style=\"flex-basis:78%\">\r\n                        <div class=\"mg-block-tax-chart--current-law\">\r\n                            <p>Pick-up tax is tied to federal state death tax credit.\u00a0 KY ST \u00a7 140.130.<\/p>\n<p>Kentucky has not decoupled but has a separate inheritance tax and recognizes by administrative pronouncement a separate state QTIP election.<\/p>\n                        <\/div><!-- \/.mg-block-tax-chart--current-law -->\r\n                        <div class=\"flex w-full gap-16 flex-wrap\">\r\n                            <div>\r\n                                <span>State Type of Tax: <\/span>\r\n                                <span class=\"font-bold\">Inheritance Tax<\/span>\r\n                            <\/div>\r\n                            <div>\r\n                                <span>2025 State Death Tax Threshold: <\/span>\r\n                                <span class=\"font-bold\">None<\/span>\r\n                            <\/div>\r\n                        <\/div><!-- \/.flex -->\r\n                    <\/div> <!-- \/.wp-block-column -->\r\n                <\/div><!-- \/.wp-block-columns -->\r\n\r\n                                            <div id=\"state-louisiana\" class=\"mg-block-tax-chart--row wp-block-columns is-layout-flex wp-container-4 w-full my-0 py-16 gap-0 lg:gap-8\">\r\n                    <div class=\"wp-block-column is-layout-flow\" style=\"flex-basis:22%\">\r\n                        <div class=\"mg-block-tax-chart--state-name pl-8\">\r\n                            <h3 class=\"mt-0 mb-8\">Louisiana<\/h3>\r\n                        <\/div><!-- \/.mg-block-tax-chart--state-name -->\r\n                    <\/div> <!-- \/.wp-block-column -->\r\n                    <div class=\"wp-block-column is-layout-flow font-heading pr-24 pl-8 lg:pl-0\" style=\"flex-basis:78%\">\r\n                        <div class=\"mg-block-tax-chart--current-law\">\r\n                            <p>Pick-up tax is tied to federal state death tax credit.\u00a0 LA R.S. \u00a7\u00a7 47:2431; 47:2432; 47:2434.<\/p>\n                        <\/div><!-- \/.mg-block-tax-chart--current-law -->\r\n                        <div class=\"flex w-full gap-16 flex-wrap\">\r\n                            <div>\r\n                                <span>State Type of Tax: <\/span>\r\n                                <span class=\"font-bold\">None<\/span>\r\n                            <\/div>\r\n                            <div>\r\n                                <span>2025 State Death Tax Threshold: <\/span>\r\n                                <span class=\"font-bold\">None<\/span>\r\n                            <\/div>\r\n                        <\/div><!-- \/.flex -->\r\n                    <\/div> <!-- \/.wp-block-column -->\r\n                <\/div><!-- \/.wp-block-columns -->\r\n\r\n                                            <div id=\"state-maine\" class=\"mg-block-tax-chart--row wp-block-columns is-layout-flex wp-container-4 w-full my-0 py-16 gap-0 lg:gap-8\">\r\n                    <div class=\"wp-block-column is-layout-flow\" style=\"flex-basis:22%\">\r\n                        <div class=\"mg-block-tax-chart--state-name pl-8\">\r\n                            <h3 class=\"mt-0 mb-8\">Maine<\/h3>\r\n                        <\/div><!-- \/.mg-block-tax-chart--state-name -->\r\n                    <\/div> <!-- \/.wp-block-column -->\r\n                    <div class=\"wp-block-column is-layout-flow font-heading pr-24 pl-8 lg:pl-0\" style=\"flex-basis:78%\">\r\n                        <div class=\"mg-block-tax-chart--current-law\">\r\n                            <p>The exemption amount is adjusted annually for inflation, and the amount listed in this chart reflects the adjustment for 2024. \u00a0<u>See<\/u> Maine Revenue Services, \u201cEstate Tax (706ME)\u201d, available at <u>https:\/\/www.maine.gov\/revenue\/taxes\/income-estate-tax\/estate-tax-706me<\/u>.<\/p>\n<p>For decedents dying after December 31, 2002, pick-up tax was frozen at pre-EGTRRA federal state death tax credit, and imposed on estates exceeding applicable exclusion amount in effect on December 31, 2000 (including scheduled increases under pre-EGTRRA law) (L.D. 1319; March 27, 2003).<\/p>\n<p>On June 20, 2011, Maine\u2019s governor signed Public Law Chapter 380 into law, which increased the Maine estate tax exemption to $2 million in 2013 and beyond.\u00a0 The rates were also changed, effective January 1, 2013, to 0% for Maine estates up to $2 million, 8% for Maine estates between $2 million and $5 million, 10 % between $ 5 million and $8 million and 12% for the excess over $8 million.<\/p>\n<p>On June 30, 2015, the Maine legislature overrode the Governor\u2019s veto of LD 1019, the budget bill for fiscal years 2016 and 2017.\u00a0 As part of the law, the Maine Exemption was tagged to the federal exemption for decedents dying on or after January 1, 2016.<\/p>\n<p>The tax rates are:<\/p>\n<p>8% on the first $3 million above the Maine Exemption;<\/p>\n<p>10% on the next $3 million above the Maine Exemption; and<\/p>\n<p>12% on all amounts above $6 million above the Maine Exemption.<\/p>\n<p>The new legislation did not include portability as part of the Maine Estate Tax.<\/p>\n<p>On September 12, 2018, LP1655 became law without the Governor\u2019s signature.\u00a0 The new law amends M.R.S. Title 36, Section 4102 and Section 4119 to make the Maine exemption $5,600,000 adjusted for inflation for decedents dying on and after January 1, 2018.<\/p>\n<p>For estates of decedents dying after December 31, 2002, Sec. 2058 deduction is ignored in computing Maine tax and a separate state QTIP election is permitted.\u00a0 M.R.S. Title 36, Sec. 4062.<\/p>\n<p>Maine also subjects real or tangible property located in Maine that is transferred to a trust, limited liability company or other pass-through entity to tax in a non-resident\u2019s estate.\u00a0 M.R.S. Title 36, Sec. 4064.<\/p>\n                        <\/div><!-- \/.mg-block-tax-chart--current-law -->\r\n                        <div class=\"flex w-full gap-16 flex-wrap\">\r\n                            <div>\r\n                                <span>State Type of Tax: <\/span>\r\n                                <span class=\"font-bold\">Pick-up Only<\/span>\r\n                            <\/div>\r\n                            <div>\r\n                                <span>2025 State Death Tax Threshold: <\/span>\r\n                                <span class=\"font-bold\">$6,800,000<\/span>\r\n                            <\/div>\r\n                        <\/div><!-- \/.flex -->\r\n                    <\/div> <!-- \/.wp-block-column -->\r\n                <\/div><!-- \/.wp-block-columns -->\r\n\r\n                                            <div id=\"state-maryland\" class=\"mg-block-tax-chart--row wp-block-columns is-layout-flex wp-container-4 w-full my-0 py-16 gap-0 lg:gap-8\">\r\n                    <div class=\"wp-block-column is-layout-flow\" style=\"flex-basis:22%\">\r\n                        <div class=\"mg-block-tax-chart--state-name pl-8\">\r\n                            <h3 class=\"mt-0 mb-8\">Maryland<\/h3>\r\n                        <\/div><!-- \/.mg-block-tax-chart--state-name -->\r\n                    <\/div> <!-- \/.wp-block-column -->\r\n                    <div class=\"wp-block-column is-layout-flow font-heading pr-24 pl-8 lg:pl-0\" style=\"flex-basis:78%\">\r\n                        <div class=\"mg-block-tax-chart--current-law\">\r\n                            <p>On May 15, 2014, Governor O\u2019Malley signed HB 739 which repealed and reenacted MD TAX GENERAL \u00a7\u00a7 7-305, 7-309(a), and 7-309(b) to do the following:<\/p>\n<ol>\n<li>Increased the threshold for the Maryland estate tax to $1.5 million in 2015, $2 million in 2016, $3 million in 2017, and $4 million in 2018.\u00a0 For 2019 and beyond, the Maryland threshold will equal the federal applicable exclusion amount.<\/li>\n<li>Continued to limit the amount of the federal credit used to calculate the Maryland estate tax to 16% of the amount by which the decedent\u2019s taxable estate exceeds the Maryland threshold unless the Section 2011 federal state death tax credit is then in effect.<\/li>\n<li>Continued to ignore the federal deduction for state death taxes under Sec. 2058 in computing Maryland estate tax, thus eliminating a circular computation.<\/li>\n<li>Permitted a state QTIP election.<\/li>\n<\/ol>\n<p>On April 5, 2018, HB 0308 became law.\u00a0\u00a0 The new law provides that for 2019 and thereafter, the Maryland threshold will be capped at the fixed amount of $5 million rather than being equal to the inflation-adjusted federal exemption as provided under prior law.<\/p>\n<p>The new law also provides for the portability of the unused predeceased spouse\u2019s Maryland exemption amount to the surviving spouse beginning in 2019.<\/p>\n                        <\/div><!-- \/.mg-block-tax-chart--current-law -->\r\n                        <div class=\"flex w-full gap-16 flex-wrap\">\r\n                            <div>\r\n                                <span>State Type of Tax: <\/span>\r\n                                <span class=\"font-bold\">Pick-up Tax &amp; Inheritance Tax<\/span>\r\n                            <\/div>\r\n                            <div>\r\n                                <span>2025 State Death Tax Threshold: <\/span>\r\n                                <span class=\"font-bold\">$5,000,000<\/span>\r\n                            <\/div>\r\n                        <\/div><!-- \/.flex -->\r\n                    <\/div> <!-- \/.wp-block-column -->\r\n                <\/div><!-- \/.wp-block-columns -->\r\n\r\n                                            <div id=\"state-massachusetts\" class=\"mg-block-tax-chart--row wp-block-columns is-layout-flex wp-container-4 w-full my-0 py-16 gap-0 lg:gap-8\">\r\n                    <div class=\"wp-block-column is-layout-flow\" style=\"flex-basis:22%\">\r\n                        <div class=\"mg-block-tax-chart--state-name pl-8\">\r\n                            <h3 class=\"mt-0 mb-8\">Massachusetts<\/h3>\r\n                        <\/div><!-- \/.mg-block-tax-chart--state-name -->\r\n                    <\/div> <!-- \/.wp-block-column -->\r\n                    <div class=\"wp-block-column is-layout-flow font-heading pr-24 pl-8 lg:pl-0\" style=\"flex-basis:78%\">\r\n                        <div class=\"mg-block-tax-chart--current-law\">\r\n                            <p>On October 4, 2023, Governor Maura Healey signed into law Bill H. 4104, titled \u201cAn Act to Improve the Commonwealth\u2019s Competitiveness, Affordability, and Equity\u201d, which increased the Massachusetts estate tax exemption to $2,000,000.\u00a0 Although this bill was signed on October 4, 2023, it was retroactive to January 1, 2023.\u00a0 The statute now provides, \u201cThe estates of decedents dying on or after January 1, 2023 shall not be required to pay any tax under subsections (a) and (b) if the value of the federal taxable estate is not more than $2,000,000.\u201d\u00a0 Mass. Gen. Laws ch. 65C, \u00a7 2A(g).<\/p>\n<p>The next question that arises is whether Massachusetts will include adjusted taxable gifts for purposes of this calculation of the \u201cfederal taxable estate\u201d in \u00a7 2A(g).\u00a0 Massachusetts estate tax law does not define \u201cfederal <u>taxable<\/u> estate\u201d (emphasis added).\u00a0 However, elsewhere, Massachusetts estate tax law defines \u201cfederal <u>gross<\/u> estate\u201d (emphasis added) to <u>include<\/u> taxable gifts.\u00a0 <u>See<\/u> Mass. Gen. Laws ch. 65C, \u00a7 1(d).\u00a0 Guidance from the Massachusetts Department of Revenue suggests that this $2,000,000 would <u>include<\/u> the value of adjusted taxable gifts.\u00a0 <u>See<\/u> Massachusetts Department of Revenue, Massachusetts Estate Tax Guide (updated December 13, 2023), available at <u>https:\/\/www.mass.gov\/info-details\/massachusetts-estate-tax-guide<\/u>.<\/p>\n<p>For decedents dying in 2002, pick-up tax is tied to federal state death tax credit.\u00a0 \u00a0Mass. Gen. Laws ch. 65C \u00a7 2A.<\/p>\n<p>For decedents dying on or after January 1, 2003, pick-up tax is frozen at federal state death tax credit in effect on December 31, 2000. \u00a0Mass. Gen. Laws ch. 65C \u00a7 2A(a), as amended July 2002.<\/p>\n<p>Massachusetts Department of Revenue has issued directive, pursuant to which separate Massachusetts QTIP election can be made when applying state\u2019s new estate tax based upon pre-EGTRRA federal state death tax credit.<\/p>\n                        <\/div><!-- \/.mg-block-tax-chart--current-law -->\r\n                        <div class=\"flex w-full gap-16 flex-wrap\">\r\n                            <div>\r\n                                <span>State Type of Tax: <\/span>\r\n                                <span class=\"font-bold\">Pick-up Only<\/span>\r\n                            <\/div>\r\n                            <div>\r\n                                <span>2025 State Death Tax Threshold: <\/span>\r\n                                <span class=\"font-bold\">$2,000,000<\/span>\r\n                            <\/div>\r\n                        <\/div><!-- \/.flex -->\r\n                    <\/div> <!-- \/.wp-block-column -->\r\n                <\/div><!-- \/.wp-block-columns -->\r\n\r\n                                            <div id=\"state-michigan\" class=\"mg-block-tax-chart--row wp-block-columns is-layout-flex wp-container-4 w-full my-0 py-16 gap-0 lg:gap-8\">\r\n                    <div class=\"wp-block-column is-layout-flow\" style=\"flex-basis:22%\">\r\n                        <div class=\"mg-block-tax-chart--state-name pl-8\">\r\n                            <h3 class=\"mt-0 mb-8\">Michigan<\/h3>\r\n                        <\/div><!-- \/.mg-block-tax-chart--state-name -->\r\n                    <\/div> <!-- \/.wp-block-column -->\r\n                    <div class=\"wp-block-column is-layout-flow font-heading pr-24 pl-8 lg:pl-0\" style=\"flex-basis:78%\">\r\n                        <div class=\"mg-block-tax-chart--current-law\">\r\n                            <p>Tax is tied to federal state death tax credit.<\/p>\n<p>MI ST \u00a7\u00a7 205.232; 205.256<\/p>\n                        <\/div><!-- \/.mg-block-tax-chart--current-law -->\r\n                        <div class=\"flex w-full gap-16 flex-wrap\">\r\n                            <div>\r\n                                <span>State Type of Tax: <\/span>\r\n                                <span class=\"font-bold\">None<\/span>\r\n                            <\/div>\r\n                            <div>\r\n                                <span>2025 State Death Tax Threshold: <\/span>\r\n                                <span class=\"font-bold\">None<\/span>\r\n                            <\/div>\r\n                        <\/div><!-- \/.flex -->\r\n                    <\/div> <!-- \/.wp-block-column -->\r\n                <\/div><!-- \/.wp-block-columns -->\r\n\r\n                                            <div id=\"state-minnesota\" class=\"mg-block-tax-chart--row wp-block-columns is-layout-flex wp-container-4 w-full my-0 py-16 gap-0 lg:gap-8\">\r\n                    <div class=\"wp-block-column is-layout-flow\" style=\"flex-basis:22%\">\r\n                        <div class=\"mg-block-tax-chart--state-name pl-8\">\r\n                            <h3 class=\"mt-0 mb-8\">Minnesota<\/h3>\r\n                        <\/div><!-- \/.mg-block-tax-chart--state-name -->\r\n                    <\/div> <!-- \/.wp-block-column -->\r\n                    <div class=\"wp-block-column is-layout-flow font-heading pr-24 pl-8 lg:pl-0\" style=\"flex-basis:78%\">\r\n                        <div class=\"mg-block-tax-chart--current-law\">\r\n                            <p>Tax frozen at federal state death tax credit in effect on December 31, 2000, clarifying statute passed May 2002.<\/p>\n<p>Tax imposed on estates exceeding federal applicable exclusion amount in effect on December 31, 2000 (including scheduled increases under pre-EGTRRA law), even if that amount is below EGTRRA applicable exclusion amount.<\/p>\n<p>MN ST \u00a7\u00a7 291.005; 291.03; instructions for MN Estate Tax Return; MN Revenue Notice 02-16.<\/p>\n<p>Separate state QTIP election permitted.<\/p>\n<p>On May 30, 2017, the governor signed the budget bill, H.F. No. 1 which increased the Minnesota estate tax exemption for 2017 from $1,800,000 to $2,100,000 retroactively, and increases the exemption to $2,400,000 in 2018, $2,700,000 in 2019, and $3,000,000 for 2020 and thereafter.<\/p>\n<p>A provision enacted in 2013 to impose an estate tax on non-residents who own an interest in a pass-through entity which in turn owned real or personal property in Minnesota was amended in 2014 to exclude certain publicly traded entities.\u00a0 It still applies to entities taxed as partnerships or S Corporations that own closely held businesses, farms, and cabins.<\/p>\n                        <\/div><!-- \/.mg-block-tax-chart--current-law -->\r\n                        <div class=\"flex w-full gap-16 flex-wrap\">\r\n                            <div>\r\n                                <span>State Type of Tax: <\/span>\r\n                                <span class=\"font-bold\">Pick-up Only<\/span>\r\n                            <\/div>\r\n                            <div>\r\n                                <span>2025 State Death Tax Threshold: <\/span>\r\n                                <span class=\"font-bold\">$3,000,000<\/span>\r\n                            <\/div>\r\n                        <\/div><!-- \/.flex -->\r\n                    <\/div> <!-- \/.wp-block-column -->\r\n                <\/div><!-- \/.wp-block-columns -->\r\n\r\n                                            <div id=\"state-mississippi\" class=\"mg-block-tax-chart--row wp-block-columns is-layout-flex wp-container-4 w-full my-0 py-16 gap-0 lg:gap-8\">\r\n                    <div class=\"wp-block-column is-layout-flow\" style=\"flex-basis:22%\">\r\n                        <div class=\"mg-block-tax-chart--state-name pl-8\">\r\n                            <h3 class=\"mt-0 mb-8\">Mississippi<\/h3>\r\n                        <\/div><!-- \/.mg-block-tax-chart--state-name -->\r\n                    <\/div> <!-- \/.wp-block-column -->\r\n                    <div class=\"wp-block-column is-layout-flow font-heading pr-24 pl-8 lg:pl-0\" style=\"flex-basis:78%\">\r\n                        <div class=\"mg-block-tax-chart--current-law\">\r\n                            <p>Tax is tied to federal state death tax credit.<\/p>\n<p>MS ST \u00a7 27-9-5.<\/p>\n                        <\/div><!-- \/.mg-block-tax-chart--current-law -->\r\n                        <div class=\"flex w-full gap-16 flex-wrap\">\r\n                            <div>\r\n                                <span>State Type of Tax: <\/span>\r\n                                <span class=\"font-bold\">None<\/span>\r\n                            <\/div>\r\n                            <div>\r\n                                <span>2025 State Death Tax Threshold: <\/span>\r\n                                <span class=\"font-bold\">None<\/span>\r\n                            <\/div>\r\n                        <\/div><!-- \/.flex -->\r\n                    <\/div> <!-- \/.wp-block-column -->\r\n                <\/div><!-- \/.wp-block-columns -->\r\n\r\n                                            <div id=\"state-missouri\" class=\"mg-block-tax-chart--row wp-block-columns is-layout-flex wp-container-4 w-full my-0 py-16 gap-0 lg:gap-8\">\r\n                    <div class=\"wp-block-column is-layout-flow\" style=\"flex-basis:22%\">\r\n                        <div class=\"mg-block-tax-chart--state-name pl-8\">\r\n                            <h3 class=\"mt-0 mb-8\">Missouri<\/h3>\r\n                        <\/div><!-- \/.mg-block-tax-chart--state-name -->\r\n                    <\/div> <!-- \/.wp-block-column -->\r\n                    <div class=\"wp-block-column is-layout-flow font-heading pr-24 pl-8 lg:pl-0\" style=\"flex-basis:78%\">\r\n                        <div class=\"mg-block-tax-chart--current-law\">\r\n                            <p>Tax is tied to federal state death tax credit.<\/p>\n<p>MO ST \u00a7\u00a7 145.011; 145.091.<\/p>\n                        <\/div><!-- \/.mg-block-tax-chart--current-law -->\r\n                        <div class=\"flex w-full gap-16 flex-wrap\">\r\n                            <div>\r\n                                <span>State Type of Tax: <\/span>\r\n                                <span class=\"font-bold\">None<\/span>\r\n                            <\/div>\r\n                            <div>\r\n                                <span>2025 State Death Tax Threshold: <\/span>\r\n                                <span class=\"font-bold\">None<\/span>\r\n                            <\/div>\r\n                        <\/div><!-- \/.flex -->\r\n                    <\/div> <!-- \/.wp-block-column -->\r\n                <\/div><!-- \/.wp-block-columns -->\r\n\r\n                                            <div id=\"state-montana\" class=\"mg-block-tax-chart--row wp-block-columns is-layout-flex wp-container-4 w-full my-0 py-16 gap-0 lg:gap-8\">\r\n                    <div class=\"wp-block-column is-layout-flow\" style=\"flex-basis:22%\">\r\n                        <div class=\"mg-block-tax-chart--state-name pl-8\">\r\n                            <h3 class=\"mt-0 mb-8\">Montana<\/h3>\r\n                        <\/div><!-- \/.mg-block-tax-chart--state-name -->\r\n                    <\/div> <!-- \/.wp-block-column -->\r\n                    <div class=\"wp-block-column is-layout-flow font-heading pr-24 pl-8 lg:pl-0\" style=\"flex-basis:78%\">\r\n                        <div class=\"mg-block-tax-chart--current-law\">\r\n                            <p>Tax is tied to federal state death tax credit.<\/p>\n<p>MT ST \u00a7 72-16-904; 72-16-905.<\/p>\n                        <\/div><!-- \/.mg-block-tax-chart--current-law -->\r\n                        <div class=\"flex w-full gap-16 flex-wrap\">\r\n                            <div>\r\n                                <span>State Type of Tax: <\/span>\r\n                                <span class=\"font-bold\">None<\/span>\r\n                            <\/div>\r\n                            <div>\r\n                                <span>2025 State Death Tax Threshold: <\/span>\r\n                                <span class=\"font-bold\">None<\/span>\r\n                            <\/div>\r\n                        <\/div><!-- \/.flex -->\r\n                    <\/div> <!-- \/.wp-block-column -->\r\n                <\/div><!-- \/.wp-block-columns -->\r\n\r\n                                            <div id=\"state-nebraska\" class=\"mg-block-tax-chart--row wp-block-columns is-layout-flex wp-container-4 w-full my-0 py-16 gap-0 lg:gap-8\">\r\n                    <div class=\"wp-block-column is-layout-flow\" style=\"flex-basis:22%\">\r\n                        <div class=\"mg-block-tax-chart--state-name pl-8\">\r\n                            <h3 class=\"mt-0 mb-8\">Nebraska<\/h3>\r\n                        <\/div><!-- \/.mg-block-tax-chart--state-name -->\r\n                    <\/div> <!-- \/.wp-block-column -->\r\n                    <div class=\"wp-block-column is-layout-flow font-heading pr-24 pl-8 lg:pl-0\" style=\"flex-basis:78%\">\r\n                        <div class=\"mg-block-tax-chart--current-law\">\r\n                                                    <\/div><!-- \/.mg-block-tax-chart--current-law -->\r\n                        <div class=\"flex w-full gap-16 flex-wrap\">\r\n                            <div>\r\n                                <span>State Type of Tax: <\/span>\r\n                                <span class=\"font-bold\">County Inheritance Tax<\/span>\r\n                            <\/div>\r\n                            <div>\r\n                                <span>2025 State Death Tax Threshold: <\/span>\r\n                                <span class=\"font-bold\">None<\/span>\r\n                            <\/div>\r\n                        <\/div><!-- \/.flex -->\r\n                    <\/div> <!-- \/.wp-block-column -->\r\n                <\/div><!-- \/.wp-block-columns -->\r\n\r\n                                            <div id=\"state-nevada\" class=\"mg-block-tax-chart--row wp-block-columns is-layout-flex wp-container-4 w-full my-0 py-16 gap-0 lg:gap-8\">\r\n                    <div class=\"wp-block-column is-layout-flow\" style=\"flex-basis:22%\">\r\n                        <div class=\"mg-block-tax-chart--state-name pl-8\">\r\n                            <h3 class=\"mt-0 mb-8\">Nevada<\/h3>\r\n                        <\/div><!-- \/.mg-block-tax-chart--state-name -->\r\n                    <\/div> <!-- \/.wp-block-column -->\r\n                    <div class=\"wp-block-column is-layout-flow font-heading pr-24 pl-8 lg:pl-0\" style=\"flex-basis:78%\">\r\n                        <div class=\"mg-block-tax-chart--current-law\">\r\n                            <p>Tax is tied to federal state death tax credit.<\/p>\n<p>NV ST Title 32 \u00a7\u00a7 375A.025; 375A.100.<\/p>\n                        <\/div><!-- \/.mg-block-tax-chart--current-law -->\r\n                        <div class=\"flex w-full gap-16 flex-wrap\">\r\n                            <div>\r\n                                <span>State Type of Tax: <\/span>\r\n                                <span class=\"font-bold\">None<\/span>\r\n                            <\/div>\r\n                            <div>\r\n                                <span>2025 State Death Tax Threshold: <\/span>\r\n                                <span class=\"font-bold\">None<\/span>\r\n                            <\/div>\r\n                        <\/div><!-- \/.flex -->\r\n                    <\/div> <!-- \/.wp-block-column -->\r\n                <\/div><!-- \/.wp-block-columns -->\r\n\r\n                                            <div id=\"state-new-hampshire\" class=\"mg-block-tax-chart--row wp-block-columns is-layout-flex wp-container-4 w-full my-0 py-16 gap-0 lg:gap-8\">\r\n                    <div class=\"wp-block-column is-layout-flow\" style=\"flex-basis:22%\">\r\n                        <div class=\"mg-block-tax-chart--state-name pl-8\">\r\n                            <h3 class=\"mt-0 mb-8\">New Hampshire<\/h3>\r\n                        <\/div><!-- \/.mg-block-tax-chart--state-name -->\r\n                    <\/div> <!-- \/.wp-block-column -->\r\n                    <div class=\"wp-block-column is-layout-flow font-heading pr-24 pl-8 lg:pl-0\" style=\"flex-basis:78%\">\r\n                        <div class=\"mg-block-tax-chart--current-law\">\r\n                            <p>Tax is tied to federal state death tax credit.<\/p>\n<p>NH ST \u00a7\u00a7 87:1; 87:7.<\/p>\n                        <\/div><!-- \/.mg-block-tax-chart--current-law -->\r\n                        <div class=\"flex w-full gap-16 flex-wrap\">\r\n                            <div>\r\n                                <span>State Type of Tax: <\/span>\r\n                                <span class=\"font-bold\">None<\/span>\r\n                            <\/div>\r\n                            <div>\r\n                                <span>2025 State Death Tax Threshold: <\/span>\r\n                                <span class=\"font-bold\">None<\/span>\r\n                            <\/div>\r\n                        <\/div><!-- \/.flex -->\r\n                    <\/div> <!-- \/.wp-block-column -->\r\n                <\/div><!-- \/.wp-block-columns -->\r\n\r\n                                            <div id=\"state-new-jersey\" class=\"mg-block-tax-chart--row wp-block-columns is-layout-flex wp-container-4 w-full my-0 py-16 gap-0 lg:gap-8\">\r\n                    <div class=\"wp-block-column is-layout-flow\" style=\"flex-basis:22%\">\r\n                        <div class=\"mg-block-tax-chart--state-name pl-8\">\r\n                            <h3 class=\"mt-0 mb-8\">New Jersey<\/h3>\r\n                        <\/div><!-- \/.mg-block-tax-chart--state-name -->\r\n                    <\/div> <!-- \/.wp-block-column -->\r\n                    <div class=\"wp-block-column is-layout-flow font-heading pr-24 pl-8 lg:pl-0\" style=\"flex-basis:78%\">\r\n                        <div class=\"mg-block-tax-chart--current-law\">\r\n                            <p>On October 14, Governor Christie signed Assembly Bill A-12 which was the tax bill accompanying Assembly Bill A-10 which revised the funding for the state\u2019s Transportation Fund.\u00a0 Under this law, the Pick-Up Tax had a $2 million exemption in 2017 and was eliminated as of January 1, 2018.\u00a0 The new law also eliminated the tax on New Jersey real and tangible property of a non-resident decedent.<\/p>\n<p>The repeal of the pick-up tax did not apply to the separate New Jersey inheritance tax.<\/p>\n                        <\/div><!-- \/.mg-block-tax-chart--current-law -->\r\n                        <div class=\"flex w-full gap-16 flex-wrap\">\r\n                            <div>\r\n                                <span>State Type of Tax: <\/span>\r\n                                <span class=\"font-bold\">Inheritance Tax<\/span>\r\n                            <\/div>\r\n                            <div>\r\n                                <span>2025 State Death Tax Threshold: <\/span>\r\n                                <span class=\"font-bold\">None<\/span>\r\n                            <\/div>\r\n                        <\/div><!-- \/.flex -->\r\n                    <\/div> <!-- \/.wp-block-column -->\r\n                <\/div><!-- \/.wp-block-columns -->\r\n\r\n                                            <div id=\"state-new-mexico\" class=\"mg-block-tax-chart--row wp-block-columns is-layout-flex wp-container-4 w-full my-0 py-16 gap-0 lg:gap-8\">\r\n                    <div class=\"wp-block-column is-layout-flow\" style=\"flex-basis:22%\">\r\n                        <div class=\"mg-block-tax-chart--state-name pl-8\">\r\n                            <h3 class=\"mt-0 mb-8\">New Mexico<\/h3>\r\n                        <\/div><!-- \/.mg-block-tax-chart--state-name -->\r\n                    <\/div> <!-- \/.wp-block-column -->\r\n                    <div class=\"wp-block-column is-layout-flow font-heading pr-24 pl-8 lg:pl-0\" style=\"flex-basis:78%\">\r\n                        <div class=\"mg-block-tax-chart--current-law\">\r\n                            <p>Tax is tied to federal state death tax credit.<\/p>\n<p>NM ST \u00a7\u00a7 7-7-2; 7-7-3.<\/p>\n                        <\/div><!-- \/.mg-block-tax-chart--current-law -->\r\n                        <div class=\"flex w-full gap-16 flex-wrap\">\r\n                            <div>\r\n                                <span>State Type of Tax: <\/span>\r\n                                <span class=\"font-bold\">None<\/span>\r\n                            <\/div>\r\n                            <div>\r\n                                <span>2025 State Death Tax Threshold: <\/span>\r\n                                <span class=\"font-bold\">None<\/span>\r\n                            <\/div>\r\n                        <\/div><!-- \/.flex -->\r\n                    <\/div> <!-- \/.wp-block-column -->\r\n                <\/div><!-- \/.wp-block-columns -->\r\n\r\n                                            <div id=\"state-new-york\" class=\"mg-block-tax-chart--row wp-block-columns is-layout-flex wp-container-4 w-full my-0 py-16 gap-0 lg:gap-8\">\r\n                    <div class=\"wp-block-column is-layout-flow\" style=\"flex-basis:22%\">\r\n                        <div class=\"mg-block-tax-chart--state-name pl-8\">\r\n                            <h3 class=\"mt-0 mb-8\">New York<\/h3>\r\n                        <\/div><!-- \/.mg-block-tax-chart--state-name -->\r\n                    <\/div> <!-- \/.wp-block-column -->\r\n                    <div class=\"wp-block-column is-layout-flow font-heading pr-24 pl-8 lg:pl-0\" style=\"flex-basis:78%\">\r\n                        <div class=\"mg-block-tax-chart--current-law\">\r\n                            <p>The exemption amount is adjusted annually for inflation, and the amount listed in this chart reflects the adjustment for 2024.\u00a0 <u>See<\/u> New York State Department of Taxation and Finance, \u201cEstate tax\u201d, available at <u>https:\/\/www.tax.ny.gov\/pit\/estate\/etidx.htm<\/u>.<\/p>\n<p>The Executive Budget of 2014-2015 which was signed by Governor Cuomo on March 31, 2014 made substantial changes to New York\u2019s estate tax.<\/p>\n<p>The New York estate tax exemption which was $1,000,000 through March 31, 2014 was increased as follows:<\/p>\n<p>April 1, 2014 to March 31, 2015: $2,062,500<\/p>\n<p>April 1, 2015 to March 31, 2016: $3,125,000<\/p>\n<p>April 1, 2016 to March 31, 2017: $4,187,500<\/p>\n<p>April 1, 2017 to December 31, 2018: $5,250,000<\/p>\n<p>As of January 1, 2019, the New York estate tax exemption amount will be the same as the federal estate tax applicable exclusion amount <u>prior<\/u> to the 2017 Tax Act which is $5,000,000 adjusted for inflation.<\/p>\n<p>The maximum rate of tax will continue to be 16%.<\/p>\n<p>Taxable gifts within three years of death between April 1, 2014 and December 31, 2018 will be added back to a decedent\u2019s estate for purposes of calculating the New York tax.<\/p>\n<p>The New York estate tax is a cliff tax.\u00a0 If the value of the estate is more than 105% of the then current exemption, the exemption will not be available.<\/p>\n<p>On April 1, 2015, as part of its 2015-2016 Executive Budget, New York enacted changes to the New York Estate Tax.\u00a0 New York first clarified that the new rate schedule enacted in 2014 applies to all decedents dying after April 1, 2014.\u00a0 Previously, the rate schedule only applied through March 31, 2015.\u00a0 New York then modified the three year gift add-back provision to make it clear that the gift add-back does not apply to any individuals dying on or after January 1, 2019.\u00a0 Previously, the gift add-back provision did not apply to gifts made on or after January 1, 2019.<\/p>\n<p>New York continues not to permit portability for New York estates and no separate state QTIP election is allowed when portability is elected on a federal return.<\/p>\n                        <\/div><!-- \/.mg-block-tax-chart--current-law -->\r\n                        <div class=\"flex w-full gap-16 flex-wrap\">\r\n                            <div>\r\n                                <span>State Type of Tax: <\/span>\r\n                                <span class=\"font-bold\">Pick-up Only<\/span>\r\n                            <\/div>\r\n                            <div>\r\n                                <span>2025 State Death Tax Threshold: <\/span>\r\n                                <span class=\"font-bold\">$6,940,000<\/span>\r\n                            <\/div>\r\n                        <\/div><!-- \/.flex -->\r\n                    <\/div> <!-- \/.wp-block-column -->\r\n                <\/div><!-- \/.wp-block-columns -->\r\n\r\n                                            <div id=\"state-north-carolina\" class=\"mg-block-tax-chart--row wp-block-columns is-layout-flex wp-container-4 w-full my-0 py-16 gap-0 lg:gap-8\">\r\n                    <div class=\"wp-block-column is-layout-flow\" style=\"flex-basis:22%\">\r\n                        <div class=\"mg-block-tax-chart--state-name pl-8\">\r\n                            <h3 class=\"mt-0 mb-8\">North Carolina<\/h3>\r\n                        <\/div><!-- \/.mg-block-tax-chart--state-name -->\r\n                    <\/div> <!-- \/.wp-block-column -->\r\n                    <div class=\"wp-block-column is-layout-flow font-heading pr-24 pl-8 lg:pl-0\" style=\"flex-basis:78%\">\r\n                        <div class=\"mg-block-tax-chart--current-law\">\r\n                            <p>On July 23, 2013, the Governor signed HB 998 which repealed the North Carolina estate tax retroactively to January 1, 2013.<\/p>\n                        <\/div><!-- \/.mg-block-tax-chart--current-law -->\r\n                        <div class=\"flex w-full gap-16 flex-wrap\">\r\n                            <div>\r\n                                <span>State Type of Tax: <\/span>\r\n                                <span class=\"font-bold\">None<\/span>\r\n                            <\/div>\r\n                            <div>\r\n                                <span>2025 State Death Tax Threshold: <\/span>\r\n                                <span class=\"font-bold\">None<\/span>\r\n                            <\/div>\r\n                        <\/div><!-- \/.flex -->\r\n                    <\/div> <!-- \/.wp-block-column -->\r\n                <\/div><!-- \/.wp-block-columns -->\r\n\r\n                                            <div id=\"state-north-dakota\" class=\"mg-block-tax-chart--row wp-block-columns is-layout-flex wp-container-4 w-full my-0 py-16 gap-0 lg:gap-8\">\r\n                    <div class=\"wp-block-column is-layout-flow\" style=\"flex-basis:22%\">\r\n                        <div class=\"mg-block-tax-chart--state-name pl-8\">\r\n                            <h3 class=\"mt-0 mb-8\">North Dakota<\/h3>\r\n                        <\/div><!-- \/.mg-block-tax-chart--state-name -->\r\n                    <\/div> <!-- \/.wp-block-column -->\r\n                    <div class=\"wp-block-column is-layout-flow font-heading pr-24 pl-8 lg:pl-0\" style=\"flex-basis:78%\">\r\n                        <div class=\"mg-block-tax-chart--current-law\">\r\n                            <p>Tax is tied to federal state death tax credit.<\/p>\n<p>ND ST \u00a7 57-37.1-04<\/p>\n                        <\/div><!-- \/.mg-block-tax-chart--current-law -->\r\n                        <div class=\"flex w-full gap-16 flex-wrap\">\r\n                            <div>\r\n                                <span>State Type of Tax: <\/span>\r\n                                <span class=\"font-bold\">None<\/span>\r\n                            <\/div>\r\n                            <div>\r\n                                <span>2025 State Death Tax Threshold: <\/span>\r\n                                <span class=\"font-bold\">None<\/span>\r\n                            <\/div>\r\n                        <\/div><!-- \/.flex -->\r\n                    <\/div> <!-- \/.wp-block-column -->\r\n                <\/div><!-- \/.wp-block-columns -->\r\n\r\n                                            <div id=\"state-ohio\" class=\"mg-block-tax-chart--row wp-block-columns is-layout-flex wp-container-4 w-full my-0 py-16 gap-0 lg:gap-8\">\r\n                    <div class=\"wp-block-column is-layout-flow\" style=\"flex-basis:22%\">\r\n                        <div class=\"mg-block-tax-chart--state-name pl-8\">\r\n                            <h3 class=\"mt-0 mb-8\">Ohio<\/h3>\r\n                        <\/div><!-- \/.mg-block-tax-chart--state-name -->\r\n                    <\/div> <!-- \/.wp-block-column -->\r\n                    <div class=\"wp-block-column is-layout-flow font-heading pr-24 pl-8 lg:pl-0\" style=\"flex-basis:78%\">\r\n                        <div class=\"mg-block-tax-chart--current-law\">\r\n                            <p>Governor Taft signed the budget bill, 2005 HB 66, repealing the Ohio estate (sponge) tax prospectively and granting credit for it retroactively. This was effective June 30, 2005 and killed the sponge tax.<\/p>\n<p>On June 30, 2011, Governor Kasich signed HB 153, the biannual budget bill, which contained a repeal of the Ohio state estate tax effective January 1, 2013.<\/p>\n                        <\/div><!-- \/.mg-block-tax-chart--current-law -->\r\n                        <div class=\"flex w-full gap-16 flex-wrap\">\r\n                            <div>\r\n                                <span>State Type of Tax: <\/span>\r\n                                <span class=\"font-bold\">None<\/span>\r\n                            <\/div>\r\n                            <div>\r\n                                <span>2025 State Death Tax Threshold: <\/span>\r\n                                <span class=\"font-bold\">None<\/span>\r\n                            <\/div>\r\n                        <\/div><!-- \/.flex -->\r\n                    <\/div> <!-- \/.wp-block-column -->\r\n                <\/div><!-- \/.wp-block-columns -->\r\n\r\n                                            <div id=\"state-oklahoma\" class=\"mg-block-tax-chart--row wp-block-columns is-layout-flex wp-container-4 w-full my-0 py-16 gap-0 lg:gap-8\">\r\n                    <div class=\"wp-block-column is-layout-flow\" style=\"flex-basis:22%\">\r\n                        <div class=\"mg-block-tax-chart--state-name pl-8\">\r\n                            <h3 class=\"mt-0 mb-8\">Oklahoma<\/h3>\r\n                        <\/div><!-- \/.mg-block-tax-chart--state-name -->\r\n                    <\/div> <!-- \/.wp-block-column -->\r\n                    <div class=\"wp-block-column is-layout-flow font-heading pr-24 pl-8 lg:pl-0\" style=\"flex-basis:78%\">\r\n                        <div class=\"mg-block-tax-chart--current-law\">\r\n                            <p>Tax is tied to federal state death tax credit.<\/p>\n<p>OK ST Title 68 \u00a7 804<\/p>\n<p>The separate estate tax was phased out as of January 1, 2010.<\/p>\n                        <\/div><!-- \/.mg-block-tax-chart--current-law -->\r\n                        <div class=\"flex w-full gap-16 flex-wrap\">\r\n                            <div>\r\n                                <span>State Type of Tax: <\/span>\r\n                                <span class=\"font-bold\">None<\/span>\r\n                            <\/div>\r\n                            <div>\r\n                                <span>2025 State Death Tax Threshold: <\/span>\r\n                                <span class=\"font-bold\">None<\/span>\r\n                            <\/div>\r\n                        <\/div><!-- \/.flex -->\r\n                    <\/div> <!-- \/.wp-block-column -->\r\n                <\/div><!-- \/.wp-block-columns -->\r\n\r\n                                            <div id=\"state-oregon\" class=\"mg-block-tax-chart--row wp-block-columns is-layout-flex wp-container-4 w-full my-0 py-16 gap-0 lg:gap-8\">\r\n                    <div class=\"wp-block-column is-layout-flow\" style=\"flex-basis:22%\">\r\n                        <div class=\"mg-block-tax-chart--state-name pl-8\">\r\n                            <h3 class=\"mt-0 mb-8\">Oregon<\/h3>\r\n                        <\/div><!-- \/.mg-block-tax-chart--state-name -->\r\n                    <\/div> <!-- \/.wp-block-column -->\r\n                    <div class=\"wp-block-column is-layout-flow font-heading pr-24 pl-8 lg:pl-0\" style=\"flex-basis:78%\">\r\n                        <div class=\"mg-block-tax-chart--current-law\">\r\n                            <p>On June 28, 2011, Oregon\u2019s governor signed HB 2541 which replaced Oregon\u2019s pick-up tax with a stand-alone estate tax effective January 1, 2012.<\/p>\n<p>The new tax has a $1 million threshold with rates increasing from ten percent to sixteen percent between $1 million and $9.5 million.<\/p>\n<p>Determination of the estate for Oregon estate tax purposes is based upon the federal taxable estate with adjustments.<\/p>\n                        <\/div><!-- \/.mg-block-tax-chart--current-law -->\r\n                        <div class=\"flex w-full gap-16 flex-wrap\">\r\n                            <div>\r\n                                <span>State Type of Tax: <\/span>\r\n                                <span class=\"font-bold\">Separate Estate Tax<\/span>\r\n                            <\/div>\r\n                            <div>\r\n                                <span>2025 State Death Tax Threshold: <\/span>\r\n                                <span class=\"font-bold\">$1,000,000<\/span>\r\n                            <\/div>\r\n                        <\/div><!-- \/.flex -->\r\n                    <\/div> <!-- \/.wp-block-column -->\r\n                <\/div><!-- \/.wp-block-columns -->\r\n\r\n                                            <div id=\"state-pennsylvania\" class=\"mg-block-tax-chart--row wp-block-columns is-layout-flex wp-container-4 w-full my-0 py-16 gap-0 lg:gap-8\">\r\n                    <div class=\"wp-block-column is-layout-flow\" style=\"flex-basis:22%\">\r\n                        <div class=\"mg-block-tax-chart--state-name pl-8\">\r\n                            <h3 class=\"mt-0 mb-8\">Pennsylvania<\/h3>\r\n                        <\/div><!-- \/.mg-block-tax-chart--state-name -->\r\n                    <\/div> <!-- \/.wp-block-column -->\r\n                    <div class=\"wp-block-column is-layout-flow font-heading pr-24 pl-8 lg:pl-0\" style=\"flex-basis:78%\">\r\n                        <div class=\"mg-block-tax-chart--current-law\">\r\n                            <p>Tax is tied to the federal state death tax credit to the extent that the available federal state death tax credit exceeds the state inheritance tax.<\/p>\n<p>PA ST T. 72 P.S. \u00a7 9117 amended December 23, 2003.<\/p>\n<p>Pennsylvania had decoupled its pick-up tax in 2002, but has now recoupled retroactively. The recoupling does not affect the Pennsylvania inheritance tax which is independent of the federal state death tax credit.<\/p>\n<p>Pennsylvania recognizes a state QTIP election.<\/p>\n                        <\/div><!-- \/.mg-block-tax-chart--current-law -->\r\n                        <div class=\"flex w-full gap-16 flex-wrap\">\r\n                            <div>\r\n                                <span>State Type of Tax: <\/span>\r\n                                <span class=\"font-bold\">Inheritance Tax<\/span>\r\n                            <\/div>\r\n                            <div>\r\n                                <span>2025 State Death Tax Threshold: <\/span>\r\n                                <span class=\"font-bold\">None<\/span>\r\n                            <\/div>\r\n                        <\/div><!-- \/.flex -->\r\n                    <\/div> <!-- \/.wp-block-column -->\r\n                <\/div><!-- \/.wp-block-columns -->\r\n\r\n                                            <div id=\"state-rhode-island\" class=\"mg-block-tax-chart--row wp-block-columns is-layout-flex wp-container-4 w-full my-0 py-16 gap-0 lg:gap-8\">\r\n                    <div class=\"wp-block-column is-layout-flow\" style=\"flex-basis:22%\">\r\n                        <div class=\"mg-block-tax-chart--state-name pl-8\">\r\n                            <h3 class=\"mt-0 mb-8\">Rhode Island<\/h3>\r\n                        <\/div><!-- \/.mg-block-tax-chart--state-name -->\r\n                    <\/div> <!-- \/.wp-block-column -->\r\n                    <div class=\"wp-block-column is-layout-flow font-heading pr-24 pl-8 lg:pl-0\" style=\"flex-basis:78%\">\r\n                        <div class=\"mg-block-tax-chart--current-law\">\r\n                            <p>The exemption amount is adjusted annually for inflation, and the amount listed in this chart reflects the adjustment for 2024.\u00a0 <u>\u00a0See<\/u> Rhode Island Department of Revenue, Division of Taxation, \u201c2024 Tax changes\u201d, available at <u>https:\/\/tax.ri.gov\/sites\/g\/files\/xkgbur541\/files\/2024-01\/ADV_2024_02_Tax_Changes..pdf<\/u>.<\/p>\n<p>Tax frozen at federal state death tax credit in effect on January 1, 2001, with certain adjustments (see below).\u00a0 RI ST \u00a7 44-22-1.1.<\/p>\n<p>Rhode Island recognized a separate state QTIP election in the State\u2019s Tax Division Ruling Request No. 2003-03.<\/p>\n<p>Rhode Island\u2019s Governor signed into law HB 5983 on June 30, 2009, effective for deaths occurring on or after January 1, 2010, an increase in the amount exempt from Rhode Island estate tax from $675,000, to $850,000, with annual adjustments beginning for deaths occurring on or after January 1, 2011 based on \u201cthe percentage of increase in the Consumer Price Index for all Urban Consumers (CPI-U). . .\u00a0 rounded up to the nearest five dollar ($5.00) increment.\u201d\u00a0 RI ST \u00a7 44-22-1.1.<\/p>\n<p>On June 19, 2014, the Rhode Island Governor approved changes to the Rhode Island Estate Tax by increasing the exemption to $1,500,000 indexed for inflation in 2015 and eliminating the cliff tax.<\/p>\n                        <\/div><!-- \/.mg-block-tax-chart--current-law -->\r\n                        <div class=\"flex w-full gap-16 flex-wrap\">\r\n                            <div>\r\n                                <span>State Type of Tax: <\/span>\r\n                                <span class=\"font-bold\">Pick-up Only<\/span>\r\n                            <\/div>\r\n                            <div>\r\n                                <span>2025 State Death Tax Threshold: <\/span>\r\n                                <span class=\"font-bold\">$1,774,583<\/span>\r\n                            <\/div>\r\n                        <\/div><!-- \/.flex -->\r\n                    <\/div> <!-- \/.wp-block-column -->\r\n                <\/div><!-- \/.wp-block-columns -->\r\n\r\n                                            <div id=\"state-south-carolina\" class=\"mg-block-tax-chart--row wp-block-columns is-layout-flex wp-container-4 w-full my-0 py-16 gap-0 lg:gap-8\">\r\n                    <div class=\"wp-block-column is-layout-flow\" style=\"flex-basis:22%\">\r\n                        <div class=\"mg-block-tax-chart--state-name pl-8\">\r\n                            <h3 class=\"mt-0 mb-8\">South Carolina<\/h3>\r\n                        <\/div><!-- \/.mg-block-tax-chart--state-name -->\r\n                    <\/div> <!-- \/.wp-block-column -->\r\n                    <div class=\"wp-block-column is-layout-flow font-heading pr-24 pl-8 lg:pl-0\" style=\"flex-basis:78%\">\r\n                        <div class=\"mg-block-tax-chart--current-law\">\r\n                            <p>Tax is tied to federal state death tax credit.<\/p>\n<p>SC ST \u00a7\u00a7 12-16-510; 12-16-20 and 12-6-40, amended in 2002.<\/p>\n                        <\/div><!-- \/.mg-block-tax-chart--current-law -->\r\n                        <div class=\"flex w-full gap-16 flex-wrap\">\r\n                            <div>\r\n                                <span>State Type of Tax: <\/span>\r\n                                <span class=\"font-bold\">None<\/span>\r\n                            <\/div>\r\n                            <div>\r\n                                <span>2025 State Death Tax Threshold: <\/span>\r\n                                <span class=\"font-bold\">None<\/span>\r\n                            <\/div>\r\n                        <\/div><!-- \/.flex -->\r\n                    <\/div> <!-- \/.wp-block-column -->\r\n                <\/div><!-- \/.wp-block-columns -->\r\n\r\n                                            <div id=\"state-south-dakota\" class=\"mg-block-tax-chart--row wp-block-columns is-layout-flex wp-container-4 w-full my-0 py-16 gap-0 lg:gap-8\">\r\n                    <div class=\"wp-block-column is-layout-flow\" style=\"flex-basis:22%\">\r\n                        <div class=\"mg-block-tax-chart--state-name pl-8\">\r\n                            <h3 class=\"mt-0 mb-8\">South Dakota<\/h3>\r\n                        <\/div><!-- \/.mg-block-tax-chart--state-name -->\r\n                    <\/div> <!-- \/.wp-block-column -->\r\n                    <div class=\"wp-block-column is-layout-flow font-heading pr-24 pl-8 lg:pl-0\" style=\"flex-basis:78%\">\r\n                        <div class=\"mg-block-tax-chart--current-law\">\r\n                            <p>Tax was permanently repealed in 2014 with repeal of all of SDCL \u00a7 10-40A, effective July 1, 2014.<\/p>\n                        <\/div><!-- \/.mg-block-tax-chart--current-law -->\r\n                        <div class=\"flex w-full gap-16 flex-wrap\">\r\n                            <div>\r\n                                <span>State Type of Tax: <\/span>\r\n                                <span class=\"font-bold\">None<\/span>\r\n                            <\/div>\r\n                            <div>\r\n                                <span>2025 State Death Tax Threshold: <\/span>\r\n                                <span class=\"font-bold\">None<\/span>\r\n                            <\/div>\r\n                        <\/div><!-- \/.flex -->\r\n                    <\/div> <!-- \/.wp-block-column -->\r\n                <\/div><!-- \/.wp-block-columns -->\r\n\r\n                                            <div id=\"state-tennessee\" class=\"mg-block-tax-chart--row wp-block-columns is-layout-flex wp-container-4 w-full my-0 py-16 gap-0 lg:gap-8\">\r\n                    <div class=\"wp-block-column is-layout-flow\" style=\"flex-basis:22%\">\r\n                        <div class=\"mg-block-tax-chart--state-name pl-8\">\r\n                            <h3 class=\"mt-0 mb-8\">Tennessee<\/h3>\r\n                        <\/div><!-- \/.mg-block-tax-chart--state-name -->\r\n                    <\/div> <!-- \/.wp-block-column -->\r\n                    <div class=\"wp-block-column is-layout-flow font-heading pr-24 pl-8 lg:pl-0\" style=\"flex-basis:78%\">\r\n                        <div class=\"mg-block-tax-chart--current-law\">\r\n                            <p>Pick-up tax is tied to federal state death tax credit.<\/p>\n<p>TN ST \u00a7\u00a7 67-8-202; 67-8-203.<\/p>\n<p>Tennessee had a separate inheritance tax which was phased out as of January 1, 2016.<\/p>\n                        <\/div><!-- \/.mg-block-tax-chart--current-law -->\r\n                        <div class=\"flex w-full gap-16 flex-wrap\">\r\n                            <div>\r\n                                <span>State Type of Tax: <\/span>\r\n                                <span class=\"font-bold\">None<\/span>\r\n                            <\/div>\r\n                            <div>\r\n                                <span>2025 State Death Tax Threshold: <\/span>\r\n                                <span class=\"font-bold\">None<\/span>\r\n                            <\/div>\r\n                        <\/div><!-- \/.flex -->\r\n                    <\/div> <!-- \/.wp-block-column -->\r\n                <\/div><!-- \/.wp-block-columns -->\r\n\r\n                                            <div id=\"state-texas\" class=\"mg-block-tax-chart--row wp-block-columns is-layout-flex wp-container-4 w-full my-0 py-16 gap-0 lg:gap-8\">\r\n                    <div class=\"wp-block-column is-layout-flow\" style=\"flex-basis:22%\">\r\n                        <div class=\"mg-block-tax-chart--state-name pl-8\">\r\n                            <h3 class=\"mt-0 mb-8\">Texas<\/h3>\r\n                        <\/div><!-- \/.mg-block-tax-chart--state-name -->\r\n                    <\/div> <!-- \/.wp-block-column -->\r\n                    <div class=\"wp-block-column is-layout-flow font-heading pr-24 pl-8 lg:pl-0\" style=\"flex-basis:78%\">\r\n                        <div class=\"mg-block-tax-chart--current-law\">\r\n                            <p>Tax was permanently repealed effective as of September 15, 2015 when Chapter 211 of the Texas Tax Code was repealed. Prior to September 15, 2015, the tax was tied to the federal state death tax credit.<\/p>\n                        <\/div><!-- \/.mg-block-tax-chart--current-law -->\r\n                        <div class=\"flex w-full gap-16 flex-wrap\">\r\n                            <div>\r\n                                <span>State Type of Tax: <\/span>\r\n                                <span class=\"font-bold\">None<\/span>\r\n                            <\/div>\r\n                            <div>\r\n                                <span>2025 State Death Tax Threshold: <\/span>\r\n                                <span class=\"font-bold\">None<\/span>\r\n                            <\/div>\r\n                        <\/div><!-- \/.flex -->\r\n                    <\/div> <!-- \/.wp-block-column -->\r\n                <\/div><!-- \/.wp-block-columns -->\r\n\r\n                                            <div id=\"state-utah\" class=\"mg-block-tax-chart--row wp-block-columns is-layout-flex wp-container-4 w-full my-0 py-16 gap-0 lg:gap-8\">\r\n                    <div class=\"wp-block-column is-layout-flow\" style=\"flex-basis:22%\">\r\n                        <div class=\"mg-block-tax-chart--state-name pl-8\">\r\n                            <h3 class=\"mt-0 mb-8\">Utah<\/h3>\r\n                        <\/div><!-- \/.mg-block-tax-chart--state-name -->\r\n                    <\/div> <!-- \/.wp-block-column -->\r\n                    <div class=\"wp-block-column is-layout-flow font-heading pr-24 pl-8 lg:pl-0\" style=\"flex-basis:78%\">\r\n                        <div class=\"mg-block-tax-chart--current-law\">\r\n                            <p>Tax is tied to federal state death tax credit.<\/p>\n<p>UT ST \u00a7 59-11-102; 59-11-103.<\/p>\n                        <\/div><!-- \/.mg-block-tax-chart--current-law -->\r\n                        <div class=\"flex w-full gap-16 flex-wrap\">\r\n                            <div>\r\n                                <span>State Type of Tax: <\/span>\r\n                                <span class=\"font-bold\">None<\/span>\r\n                            <\/div>\r\n                            <div>\r\n                                <span>2025 State Death Tax Threshold: <\/span>\r\n                                <span class=\"font-bold\">None<\/span>\r\n                            <\/div>\r\n                        <\/div><!-- \/.flex -->\r\n                    <\/div> <!-- \/.wp-block-column -->\r\n                <\/div><!-- \/.wp-block-columns -->\r\n\r\n                                            <div id=\"state-vermont\" class=\"mg-block-tax-chart--row wp-block-columns is-layout-flex wp-container-4 w-full my-0 py-16 gap-0 lg:gap-8\">\r\n                    <div class=\"wp-block-column is-layout-flow\" style=\"flex-basis:22%\">\r\n                        <div class=\"mg-block-tax-chart--state-name pl-8\">\r\n                            <h3 class=\"mt-0 mb-8\">Vermont<\/h3>\r\n                        <\/div><!-- \/.mg-block-tax-chart--state-name -->\r\n                    <\/div> <!-- \/.wp-block-column -->\r\n                    <div class=\"wp-block-column is-layout-flow font-heading pr-24 pl-8 lg:pl-0\" style=\"flex-basis:78%\">\r\n                        <div class=\"mg-block-tax-chart--current-law\">\r\n                            <p>In 2010, Vermont increased the estate tax exemption threshold from $2,000,000 to $2,750,000 for decedents dying on or after January 1, 2011.\u00a0 As of January 1, 2012, the exclusion equaled the federal estate tax applicable exclusion amount, so long as the FET exclusion was not less than $2,000,000 and not more than $3,500,000.\u00a0 VT ST T. 32 \u00a7 7442a.<\/p>\n<p>On June 18, 2019, Vermont enacted H. 541 which increased the Vermont estate tax exemption to $4,250,000 in 2020 and $5,000,000 in 2021 and thereafter.<\/p>\n<p>No separate state QTIP election permitted.<\/p>\n<p>Vermont does not permit portability of its estate tax exemption.<\/p>\n                        <\/div><!-- \/.mg-block-tax-chart--current-law -->\r\n                        <div class=\"flex w-full gap-16 flex-wrap\">\r\n                            <div>\r\n                                <span>State Type of Tax: <\/span>\r\n                                <span class=\"font-bold\">Modified Pick-up<\/span>\r\n                            <\/div>\r\n                            <div>\r\n                                <span>2025 State Death Tax Threshold: <\/span>\r\n                                <span class=\"font-bold\">$5,000,000<\/span>\r\n                            <\/div>\r\n                        <\/div><!-- \/.flex -->\r\n                    <\/div> <!-- \/.wp-block-column -->\r\n                <\/div><!-- \/.wp-block-columns -->\r\n\r\n                                            <div id=\"state-virginia\" class=\"mg-block-tax-chart--row wp-block-columns is-layout-flex wp-container-4 w-full my-0 py-16 gap-0 lg:gap-8\">\r\n                    <div class=\"wp-block-column is-layout-flow\" style=\"flex-basis:22%\">\r\n                        <div class=\"mg-block-tax-chart--state-name pl-8\">\r\n                            <h3 class=\"mt-0 mb-8\">Virginia<\/h3>\r\n                        <\/div><!-- \/.mg-block-tax-chart--state-name -->\r\n                    <\/div> <!-- \/.wp-block-column -->\r\n                    <div class=\"wp-block-column is-layout-flow font-heading pr-24 pl-8 lg:pl-0\" style=\"flex-basis:78%\">\r\n                        <div class=\"mg-block-tax-chart--current-law\">\r\n                            <p>Tax is tied to federal state death tax credit.<\/p>\n<p>VA ST \u00a7\u00a7 58.1-901; 58.1-902.<\/p>\n<p>The Virginia tax was repealed effective July 1, 2007.\u00a0 Previously, the tax was frozen at federal state death tax credit in effect on January 1, 1978.\u00a0 Tax was imposed only on estates exceeding EGTRRA federal applicable exclusion amount. VA ST \u00a7\u00a7 58.1-901; 58.1-902.<\/p>\n                        <\/div><!-- \/.mg-block-tax-chart--current-law -->\r\n                        <div class=\"flex w-full gap-16 flex-wrap\">\r\n                            <div>\r\n                                <span>State Type of Tax: <\/span>\r\n                                <span class=\"font-bold\">None<\/span>\r\n                            <\/div>\r\n                            <div>\r\n                                <span>2025 State Death Tax Threshold: <\/span>\r\n                                <span class=\"font-bold\">None<\/span>\r\n                            <\/div>\r\n                        <\/div><!-- \/.flex -->\r\n                    <\/div> <!-- \/.wp-block-column -->\r\n                <\/div><!-- \/.wp-block-columns -->\r\n\r\n                                            <div id=\"state-washington--\" class=\"mg-block-tax-chart--row wp-block-columns is-layout-flex wp-container-4 w-full my-0 py-16 gap-0 lg:gap-8\">\r\n                    <div class=\"wp-block-column is-layout-flow\" style=\"flex-basis:22%\">\r\n                        <div class=\"mg-block-tax-chart--state-name pl-8\">\r\n                            <h3 class=\"mt-0 mb-8\">Washington  <\/h3>\r\n                        <\/div><!-- \/.mg-block-tax-chart--state-name -->\r\n                    <\/div> <!-- \/.wp-block-column -->\r\n                    <div class=\"wp-block-column is-layout-flow font-heading pr-24 pl-8 lg:pl-0\" style=\"flex-basis:78%\">\r\n                        <div class=\"mg-block-tax-chart--current-law\">\r\n                            <p>LEGISLATIVE FRAMEWORK.\u00a0 On February 3, 2005, the Washington State Supreme Court unanimously held that Washington\u2019s state death tax was unconstitutional. The tax was tied to the current federal state death tax credit, thus reducing the tax for the years 2002 &#8211; 2004 and eliminating it for the years 2005 &#8211; 2010. <u>Hemphill v. State Department of Revenue 2005 WL 240940 (Wash. 2005).<\/u><\/p>\n<p>In response to<u> Hemphill<\/u>, the Washington State Senate on April 19 and the Washington House on April 22, 2005, by narrow majorities, passed a stand-alone state estate tax with rates ranging from 10% to 19%, a $1.5 million exemption in 2005 and $2 million thereafter, and a deduction for farms for which a Sec. 2032A election could have been taken (regardless of whether the election is made). The Governor signed the legislation.<\/p>\n<p>WA ST \u00a7\u00a7 83.100.040; 83.100.020.<\/p>\n<p>Washington voters defeated a referendum to repeal the Washington estate tax in the November 2006 elections.<\/p>\n<p>On June 14, 2013, Governor Inslee signed HB 2075\u00a0 which closed an exemption for marital trusts retroactively immediately prior to when the Department of Revenue was about to start issuing refund checks, created a deduction for up to $2.5 million for certain family owned businesses and indexes the $2 million Washington state death tax threshold for inflation.<\/p>\n<p>SEPARATE QTIP ELECTION.\u00a0 Washington permits a separate state QTIP election.\u00a0 WA ST \u00a783.100.047.<\/p>\n<p>NO INDEXING FOR INLFATION IN 2019.\u00a0 Washington State was supposed to index the exemption annually for inflation.\u00a0 However, this was not done for 2019.<\/p>\n<p>On December 18, 2018, the Department of Revenue sent an email stating that pursuant to Revised Code of Washington (RCW) 83.100, the Department must adjust the Washington applicable estate tax exclusion amount annually using the Seattle-Tacoma-Bremerton metropolitan area October consumer price index (Seattle CPI).\u00a0 As of January 1, 2018, the US Bureau of Labor and Statistics (USBLS) no longer calculates the consumer price index for the Seattle-Tacoma-Bremerton metropolitan area. Instead, the USBLS will calculate the consumer price index for the Seattle-Tacoma-Bellevue Core Based Statistical Area for the Puget Sound region.<\/p>\n<p>As a result of these changes, the definition of \u201cconsumer price index\u201d in RCW 83.100.020(1)(b) does not match with the current CPI measure calculated by the USBLS. \u00a0The Department is using the last CPI figure for the Seattle CPI.\u00a0 This resulted in no increase in the applicable exclusion amount for 2019 and subsequent years.<\/p>\n                        <\/div><!-- \/.mg-block-tax-chart--current-law -->\r\n                        <div class=\"flex w-full gap-16 flex-wrap\">\r\n                            <div>\r\n                                <span>State Type of Tax: <\/span>\r\n                                <span class=\"font-bold\">Separate Estate Tax<\/span>\r\n                            <\/div>\r\n                            <div>\r\n                                <span>2025 State Death Tax Threshold: <\/span>\r\n                                <span class=\"font-bold\">$2,193,000<\/span>\r\n                            <\/div>\r\n                        <\/div><!-- \/.flex -->\r\n                    <\/div> <!-- \/.wp-block-column -->\r\n                <\/div><!-- \/.wp-block-columns -->\r\n\r\n                                            <div id=\"state-west-virginia\" class=\"mg-block-tax-chart--row wp-block-columns is-layout-flex wp-container-4 w-full my-0 py-16 gap-0 lg:gap-8\">\r\n                    <div class=\"wp-block-column is-layout-flow\" style=\"flex-basis:22%\">\r\n                        <div class=\"mg-block-tax-chart--state-name pl-8\">\r\n                            <h3 class=\"mt-0 mb-8\">West Virginia<\/h3>\r\n                        <\/div><!-- \/.mg-block-tax-chart--state-name -->\r\n                    <\/div> <!-- \/.wp-block-column -->\r\n                    <div class=\"wp-block-column is-layout-flow font-heading pr-24 pl-8 lg:pl-0\" style=\"flex-basis:78%\">\r\n                        <div class=\"mg-block-tax-chart--current-law\">\r\n                            <p>Tax is tied to federal state death tax credit.<\/p>\n<p>WV \u00a7 11-11-3.<\/p>\n                        <\/div><!-- \/.mg-block-tax-chart--current-law -->\r\n                        <div class=\"flex w-full gap-16 flex-wrap\">\r\n                            <div>\r\n                                <span>State Type of Tax: <\/span>\r\n                                <span class=\"font-bold\">None<\/span>\r\n                            <\/div>\r\n                            <div>\r\n                                <span>2025 State Death Tax Threshold: <\/span>\r\n                                <span class=\"font-bold\">None<\/span>\r\n                            <\/div>\r\n                        <\/div><!-- \/.flex -->\r\n                    <\/div> <!-- \/.wp-block-column -->\r\n                <\/div><!-- \/.wp-block-columns -->\r\n\r\n                                            <div id=\"state-wisconsin\" class=\"mg-block-tax-chart--row wp-block-columns is-layout-flex wp-container-4 w-full my-0 py-16 gap-0 lg:gap-8\">\r\n                    <div class=\"wp-block-column is-layout-flow\" style=\"flex-basis:22%\">\r\n                        <div class=\"mg-block-tax-chart--state-name pl-8\">\r\n                            <h3 class=\"mt-0 mb-8\">Wisconsin<\/h3>\r\n                        <\/div><!-- \/.mg-block-tax-chart--state-name -->\r\n                    <\/div> <!-- \/.wp-block-column -->\r\n                    <div class=\"wp-block-column is-layout-flow font-heading pr-24 pl-8 lg:pl-0\" style=\"flex-basis:78%\">\r\n                        <div class=\"mg-block-tax-chart--current-law\">\r\n                            <p>Tax is tied to federal state death tax credit. WI ST \u00a7 72.01(11m).<\/p>\n<p>For deaths occurring after September 30, 2002, and before January 1, 2008, tax was frozen at federal state death tax credit in effect on December 31, 2000 and was imposed on estates exceeding federal applicable exclusion amount in effect on December 31, 2000 ($675,000), not including scheduled increases under pre-EGTRRA law, even though that amount is below the lowest EGTRRA applicable exclusion amount. Thereafter, tax imposed only on estates exceeding EGTRRA federal applicable exclusion amount.<\/p>\n<p>WI ST \u00a7\u00a7 72.01; 72.02, amended in 2001; WI Dept. of Revenue website.<\/p>\n<p>On April 15, 2004, the Wisconsin governor signed 2003 Wis. Act 258, which provided that Wisconsin will not impose an estate tax with respect to the intangible personal property of a non-resident decedent that has a taxable situs in Wisconsin even if the non-resident\u2019s state of domicile does not impose a death tax. Previously, Wisconsin would impose an estate tax with respect to the intangible personal property of a non-resident decedent that had a taxable situs in Wisconsin if the state of domicile of the non-resident had no state death tax.<\/p>\n                        <\/div><!-- \/.mg-block-tax-chart--current-law -->\r\n                        <div class=\"flex w-full gap-16 flex-wrap\">\r\n                            <div>\r\n                                <span>State Type of Tax: <\/span>\r\n                                <span class=\"font-bold\">None<\/span>\r\n                            <\/div>\r\n                            <div>\r\n                                <span>2025 State Death Tax Threshold: <\/span>\r\n                                <span class=\"font-bold\">None<\/span>\r\n                            <\/div>\r\n                        <\/div><!-- \/.flex -->\r\n                    <\/div> <!-- \/.wp-block-column -->\r\n                <\/div><!-- \/.wp-block-columns -->\r\n\r\n                                            <div id=\"state-wyoming\" class=\"mg-block-tax-chart--row wp-block-columns is-layout-flex wp-container-4 w-full my-0 py-16 gap-0 lg:gap-8\">\r\n                    <div class=\"wp-block-column is-layout-flow\" style=\"flex-basis:22%\">\r\n                        <div class=\"mg-block-tax-chart--state-name pl-8\">\r\n                            <h3 class=\"mt-0 mb-8\">Wyoming<\/h3>\r\n                        <\/div><!-- \/.mg-block-tax-chart--state-name -->\r\n                    <\/div> <!-- \/.wp-block-column -->\r\n                    <div class=\"wp-block-column is-layout-flow font-heading pr-24 pl-8 lg:pl-0\" style=\"flex-basis:78%\">\r\n                        <div class=\"mg-block-tax-chart--current-law\">\r\n                            <p>Tax is tied to federal state death tax credit.<\/p>\n<p>WY ST \u00a7\u00a7 39-19-103; 39-19-104.<\/p>\n                        <\/div><!-- \/.mg-block-tax-chart--current-law -->\r\n                        <div class=\"flex w-full gap-16 flex-wrap\">\r\n                            <div>\r\n                                <span>State Type of Tax: <\/span>\r\n                                <span class=\"font-bold\">None<\/span>\r\n                            <\/div>\r\n                            <div>\r\n                                <span>2025 State Death Tax Threshold: <\/span>\r\n                                <span class=\"font-bold\">None<\/span>\r\n                            <\/div>\r\n                        <\/div><!-- \/.flex -->\r\n                    <\/div> <!-- \/.wp-block-column -->\r\n                <\/div><!-- \/.wp-block-columns -->\r\n\r\n                    <\/div><!-- \/.mg-block-tax-chart--table -->\r\n    <\/div><!-- \/.mg-block-tax-chart -->\r\n\r\n\r\n","protected":false},"excerpt":{"rendered":"<p>Revised April 7, 2024 This chart is maintained for the ACTEC website and is updated regularly. Updates may be sent to ACTEC Fellow Stephen Murphy at swmurphy@mcguirewoods.com. Special Report: Changes [&hellip;]<\/p>\n","protected":false},"author":20,"featured_media":27498,"parent":1411,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"_tec_requires_first_save":true,"_EventAllDay":false,"_EventTimezone":"","_EventStartDate":"","_EventEndDate":"","_EventStartDateUTC":"","_EventEndDateUTC":"","_EventShowMap":false,"_EventShowMapLink":false,"_EventURL":"","_EventCost":"","_EventCostDescription":"","_EventCurrencySymbol":"","_EventCurrencyCode":"","_EventCurrencyPosition":"","_EventDateTimeSeparator":"","_EventTimeRangeSeparator":"","_EventOrganizerID":[],"_EventVenueID":[],"_OrganizerEmail":"","_OrganizerPhone":"","_OrganizerWebsite":"","_VenueAddress":"","_VenueCity":"","_VenueCountry":"","_VenueProvince":"","_VenueState":"","_VenueZip":"","_VenuePhone":"","_VenueURL":"","_VenueStateProvince":"","_VenueLat":"","_VenueLng":"","_VenueShowMap":false,"_VenueShowMapLink":false,"_tribe_blocks_recurrence_rules":"","_tribe_blocks_recurrence_description":"","_tribe_blocks_recurrence_exclusions":"","footnotes":""},"class_list":["post-13856","page","type-page","status-publish","has-post-thumbnail","hentry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>State Death Tax Chart<\/title>\n<meta name=\"robots\" content=\"noindex, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"State Death Tax Chart\" \/>\n<meta property=\"og:description\" content=\"Revised April 7, 2024 This chart is maintained for the ACTEC website and is updated regularly. Updates may be sent to ACTEC Fellow Stephen Murphy at swmurphy@mcguirewoods.com. Special Report: Changes [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/actec.matrixdev.net\/resources-for-wealth-planning-professionals\/state-death-tax-chart\/\" \/>\n<meta property=\"og:site_name\" content=\"The American College of Trust and Estate Counsel\" \/>\n<meta property=\"article:modified_time\" content=\"2024-04-17T20:05:54+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/actec.matrixdev.net\/wp-content\/uploads\/2024\/03\/State-Survey-Thumbnail-1.png\" \/>\n\t<meta property=\"og:image:width\" content=\"1920\" \/>\n\t<meta property=\"og:image:height\" content=\"1080\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data1\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/actec.matrixdev.net\/resources-for-wealth-planning-professionals\/state-death-tax-chart\/\",\"url\":\"https:\/\/actec.matrixdev.net\/resources-for-wealth-planning-professionals\/state-death-tax-chart\/\",\"name\":\"State Death Tax Chart\",\"isPartOf\":{\"@id\":\"https:\/\/actec.matrixdev.net\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/actec.matrixdev.net\/resources-for-wealth-planning-professionals\/state-death-tax-chart\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/actec.matrixdev.net\/resources-for-wealth-planning-professionals\/state-death-tax-chart\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/actec.matrixdev.net\/wp-content\/uploads\/2024\/03\/State-Survey-Thumbnail-1.png\",\"datePublished\":\"2024-04-07T16:00:00+00:00\",\"dateModified\":\"2024-04-17T20:05:54+00:00\",\"breadcrumb\":{\"@id\":\"https:\/\/actec.matrixdev.net\/resources-for-wealth-planning-professionals\/state-death-tax-chart\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/actec.matrixdev.net\/resources-for-wealth-planning-professionals\/state-death-tax-chart\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/actec.matrixdev.net\/resources-for-wealth-planning-professionals\/state-death-tax-chart\/#primaryimage\",\"url\":\"https:\/\/actec.matrixdev.net\/wp-content\/uploads\/2024\/03\/State-Survey-Thumbnail-1.png\",\"contentUrl\":\"https:\/\/actec.matrixdev.net\/wp-content\/uploads\/2024\/03\/State-Survey-Thumbnail-1.png\",\"width\":1920,\"height\":1080},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/actec.matrixdev.net\/resources-for-wealth-planning-professionals\/state-death-tax-chart\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/actec.matrixdev.net\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Resources for Wealth Planning Professionals\",\"item\":\"https:\/\/actec.matrixdev.net\/resources-for-wealth-planning-professionals\/\"},{\"@type\":\"ListItem\",\"position\":3,\"name\":\"State Death Tax Chart\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/actec.matrixdev.net\/#website\",\"url\":\"https:\/\/actec.matrixdev.net\/\",\"name\":\"The American College of Trust and Estate Counsel\",\"description\":\"\",\"publisher\":{\"@id\":\"https:\/\/actec.matrixdev.net\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/actec.matrixdev.net\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/actec.matrixdev.net\/#organization\",\"name\":\"The American College of Trust and Estate Counsel\",\"url\":\"https:\/\/actec.matrixdev.net\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/actec.matrixdev.net\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/actec.matrixdev.net\/wp-content\/uploads\/2023\/04\/ACTEC_logo_color.svg\",\"contentUrl\":\"https:\/\/actec.matrixdev.net\/wp-content\/uploads\/2023\/04\/ACTEC_logo_color.svg\",\"width\":162,\"height\":70,\"caption\":\"The American College of Trust and Estate Counsel\"},\"image\":{\"@id\":\"https:\/\/actec.matrixdev.net\/#\/schema\/logo\/image\/\"}}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"State Death Tax Chart","robots":{"index":"noindex","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"og_locale":"en_US","og_type":"article","og_title":"State Death Tax Chart","og_description":"Revised April 7, 2024 This chart is maintained for the ACTEC website and is updated regularly. Updates may be sent to ACTEC Fellow Stephen Murphy at swmurphy@mcguirewoods.com. Special Report: Changes [&hellip;]","og_url":"https:\/\/actec.matrixdev.net\/resources-for-wealth-planning-professionals\/state-death-tax-chart\/","og_site_name":"The American College of Trust and Estate Counsel","article_modified_time":"2024-04-17T20:05:54+00:00","og_image":[{"width":1920,"height":1080,"url":"https:\/\/actec.matrixdev.net\/wp-content\/uploads\/2024\/03\/State-Survey-Thumbnail-1.png","type":"image\/png"}],"twitter_card":"summary_large_image","twitter_misc":{"Est. reading time":"1 minute"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/actec.matrixdev.net\/resources-for-wealth-planning-professionals\/state-death-tax-chart\/","url":"https:\/\/actec.matrixdev.net\/resources-for-wealth-planning-professionals\/state-death-tax-chart\/","name":"State Death Tax Chart","isPartOf":{"@id":"https:\/\/actec.matrixdev.net\/#website"},"primaryImageOfPage":{"@id":"https:\/\/actec.matrixdev.net\/resources-for-wealth-planning-professionals\/state-death-tax-chart\/#primaryimage"},"image":{"@id":"https:\/\/actec.matrixdev.net\/resources-for-wealth-planning-professionals\/state-death-tax-chart\/#primaryimage"},"thumbnailUrl":"https:\/\/actec.matrixdev.net\/wp-content\/uploads\/2024\/03\/State-Survey-Thumbnail-1.png","datePublished":"2024-04-07T16:00:00+00:00","dateModified":"2024-04-17T20:05:54+00:00","breadcrumb":{"@id":"https:\/\/actec.matrixdev.net\/resources-for-wealth-planning-professionals\/state-death-tax-chart\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/actec.matrixdev.net\/resources-for-wealth-planning-professionals\/state-death-tax-chart\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/actec.matrixdev.net\/resources-for-wealth-planning-professionals\/state-death-tax-chart\/#primaryimage","url":"https:\/\/actec.matrixdev.net\/wp-content\/uploads\/2024\/03\/State-Survey-Thumbnail-1.png","contentUrl":"https:\/\/actec.matrixdev.net\/wp-content\/uploads\/2024\/03\/State-Survey-Thumbnail-1.png","width":1920,"height":1080},{"@type":"BreadcrumbList","@id":"https:\/\/actec.matrixdev.net\/resources-for-wealth-planning-professionals\/state-death-tax-chart\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/actec.matrixdev.net\/"},{"@type":"ListItem","position":2,"name":"Resources for Wealth Planning Professionals","item":"https:\/\/actec.matrixdev.net\/resources-for-wealth-planning-professionals\/"},{"@type":"ListItem","position":3,"name":"State Death Tax Chart"}]},{"@type":"WebSite","@id":"https:\/\/actec.matrixdev.net\/#website","url":"https:\/\/actec.matrixdev.net\/","name":"The American College of Trust and Estate Counsel","description":"","publisher":{"@id":"https:\/\/actec.matrixdev.net\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/actec.matrixdev.net\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/actec.matrixdev.net\/#organization","name":"The American College of Trust and Estate Counsel","url":"https:\/\/actec.matrixdev.net\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/actec.matrixdev.net\/#\/schema\/logo\/image\/","url":"https:\/\/actec.matrixdev.net\/wp-content\/uploads\/2023\/04\/ACTEC_logo_color.svg","contentUrl":"https:\/\/actec.matrixdev.net\/wp-content\/uploads\/2023\/04\/ACTEC_logo_color.svg","width":162,"height":70,"caption":"The American College of Trust and Estate Counsel"},"image":{"@id":"https:\/\/actec.matrixdev.net\/#\/schema\/logo\/image\/"}}]}},"_links":{"self":[{"href":"https:\/\/actec.matrixdev.net\/wp-json\/wp\/v2\/pages\/13856","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/actec.matrixdev.net\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/actec.matrixdev.net\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/actec.matrixdev.net\/wp-json\/wp\/v2\/users\/20"}],"replies":[{"embeddable":true,"href":"https:\/\/actec.matrixdev.net\/wp-json\/wp\/v2\/comments?post=13856"}],"version-history":[{"count":16,"href":"https:\/\/actec.matrixdev.net\/wp-json\/wp\/v2\/pages\/13856\/revisions"}],"predecessor-version":[{"id":28298,"href":"https:\/\/actec.matrixdev.net\/wp-json\/wp\/v2\/pages\/13856\/revisions\/28298"}],"up":[{"embeddable":true,"href":"https:\/\/actec.matrixdev.net\/wp-json\/wp\/v2\/pages\/1411"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/actec.matrixdev.net\/wp-json\/wp\/v2\/media\/27498"}],"wp:attachment":[{"href":"https:\/\/actec.matrixdev.net\/wp-json\/wp\/v2\/media?parent=13856"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}