[ { "state": "US", "name": "United States (Federal)", "jurisdictionType": "federal", "hasEstateTax": true, "hasInheritanceTax": false, "exemption": 15000000, "exemptionYear": 2026, "exemptionIndexed": true, "exemptionIndexBasis": "Permanent $15,000,000 basic exclusion for 2026 set by Pub. L. 119-21 (OBBBA) § 70106, indexed annually for inflation thereafter under IRC § 2010(c)(3).", "rateSchedule": [ { "floor": 0, "rate": 0.18 }, { "floor": 10000, "rate": 0.2 }, { "floor": 20000, "rate": 0.22 }, { "floor": 40000, "rate": 0.24 }, { "floor": 60000, "rate": 0.26 }, { "floor": 80000, "rate": 0.28 }, { "floor": 100000, "rate": 0.3 }, { "floor": 150000, "rate": 0.32 }, { "floor": 250000, "rate": 0.34 }, { "floor": 500000, "rate": 0.37 }, { "floor": 750000, "rate": 0.39 }, { "floor": 1000000, "rate": 0.4 } ], "flatRate": false, "topRate": 0.4, "rateBasis": "cumulative-transfer", "portability": true, "filingThreshold": 15000000, "giftClawbackNote": "Unified gift and estate tax: lifetime taxable gifts reduce the exemption available at death. The 2026 annual gift exclusion is $19,000 per donee (IRC § 2503(b)).", "inheritanceClasses": [], "statuteCite": "26 U.S.C. §§ 2001(c), 2010(c)(3) (as amended by Pub. L. 119-21 § 70106); Rev. Proc. 2025-32", "dorCitationUrl": "https://www.irs.gov/businesses/small-businesses-self-employed/whats-new-estate-and-gift-tax", "sources": [ { "field": "exemption", "url": "https://www.irs.gov/businesses/small-businesses-self-employed/whats-new-estate-and-gift-tax", "asOf": "2026-07-18", "type": "official-dor" }, { "field": "statuteCite", "url": "https://www.irs.gov/businesses/small-businesses-self-employed/whats-new-estate-and-gift-tax", "asOf": "2026-07-18", "type": "statute" } ], "asOfDate": "2026-07-18", "verifyStatus": "attorney_reviewed", "reviewer": { "name": "Sakineh Majd, J.D.", "credential": "J.D. — Maine Bar #004999", "reviewedAt": "2026-07-24", "barNumber": "004999", "barJurisdiction": "Maine", "registryUrl": "https://apps.web.maine.gov/cgi-bin/online/maine_bar/attorney_directory_details.pl?bar_num=004999", "memoDate": "2026-07-24", "memoRef": "docs/reviews/estate-dataset/2026-07-24-majd/2026-07-24-majd-independent-legal-review.pdf", "note": null }, "taxFoundationTripwire": { "agrees": null, "discrepancyNote": "Federal is not covered by the Tax Foundation state estate-tax table; no cross-check applies.", "checkedAsOf": null }, "confidenceNotes": "Confirmed first-hand on the IRS 'What's New — Estate and Gift Tax' page: $15,000,000 basic exclusion for 2026 (IRC § 2010(c)(3), as amended by Pub. L. 119-21 § 70106, signed 7/4/2025), $19,000 annual gift exclusion, portability retained. Top rate 40% per IRC § 2001(c). The pre-2025 scheduled reversion to ~$7M is superseded by OBBBA. Because the unified credit shelters the exemption, the effective marginal rate on taxable transfers above $15M is 40%; the 18%–40% schedule shown is the statutory § 2001(c) table." }, { "state": "CT", "name": "Connecticut", "jurisdictionType": "state", "hasEstateTax": true, "hasInheritanceTax": false, "exemption": 15000000, "exemptionYear": 2026, "exemptionIndexed": true, "exemptionIndexBasis": "Tied to the federal basic exclusion amount; Connecticut set its exemption equal to the federal exemption for 2023 and later, so it tracks the federal figure ($15,000,000 for 2026).", "rateSchedule": [ { "floor": 0, "rate": 0 }, { "floor": 15000000, "rate": 0.12 } ], "flatRate": true, "topRate": 0.12, "rateBasis": "excess-over-exemption", "portability": false, "filingThreshold": 15000000, "giftClawbackNote": "Connecticut has a separate state gift tax unified with the estate tax. Connecticut taxable gifts made on/after Jan 1, 2005 count against the $15,000,000 exemption; combined lifetime gift + estate tax payable is capped at $15,000,000.", "inheritanceClasses": [], "statuteCite": "Conn. Gen. Stat. § 12-391 (estate tax); § 12-642 (gift tax)", "dorCitationUrl": "https://portal.ct.gov/drs/individuals/individual-income-tax-portal/estate-and-gift-taxes/tax-information", "sources": [ { "field": "exemption", "url": "https://portal.ct.gov/drs/individuals/individual-income-tax-portal/estate-and-gift-taxes/tax-information", "asOf": "2026-07-18", "type": "official-dor" } ], "asOfDate": "2026-07-18", "verifyStatus": "attorney_reviewed", "reviewer": { "name": "Sakineh Majd, J.D.", "credential": "J.D. — Maine Bar #004999", "reviewedAt": "2026-07-24", "barNumber": "004999", "barJurisdiction": "Maine", "registryUrl": "https://apps.web.maine.gov/cgi-bin/online/maine_bar/attorney_directory_details.pl?bar_num=004999", "memoDate": "2026-07-24", "memoRef": "docs/reviews/estate-dataset/2026-07-24-majd/2026-07-24-majd-independent-legal-review.pdf", "note": null }, "taxFoundationTripwire": { "agrees": true, "discrepancyNote": null, "checkedAsOf": "2025" }, "confidenceNotes": "Confirmed first-hand on the CT DRS page: 2026 exemption $15,000,000 for both estate and gift tax; flat 12% 'of the excess over the federal basic exclusion amount'; $15,000,000 combined gift+estate cap. CT provides no portability. The rateSchedule floor $15,000,000 is the threshold above which the flat 12% applies (excess-only). TF 2025 confirms CT is the only state conforming to the federal exemption and levies a flat 12%.", "treatmentNote": "Connecticut imposes both an estate tax and a gift tax, while not imposing a separate inheritance tax." }, { "state": "HI", "name": "Hawaii", "jurisdictionType": "state", "hasEstateTax": true, "hasInheritanceTax": false, "exemption": 5490000, "exemptionYear": 2026, "exemptionIndexed": false, "exemptionIndexBasis": null, "rateSchedule": [ { "floor": 0, "rate": 0.1 }, { "floor": 1000000, "rate": 0.11 }, { "floor": 2000000, "rate": 0.12 }, { "floor": 3000000, "rate": 0.13 }, { "floor": 4000000, "rate": 0.14 }, { "floor": 5000000, "rate": 0.157 }, { "floor": 10000000, "rate": 0.2 } ], "flatRate": false, "topRate": 0.2, "rateBasis": "excess-over-exemption", "portability": true, "filingThreshold": 5490000, "giftClawbackNote": "Hawaii has no gift tax and no inheritance tax, but the applicable exclusion is reduced by the decedent's federal adjusted taxable gifts.", "inheritanceClasses": [], "statuteCite": "Haw. Rev. Stat. ch. 236E (§ 236E-6 exclusion; § 236E-8 rate schedule)", "dorCitationUrl": "https://files.hawaii.gov/tax/forms/2024/m6ins.pdf", "sources": [ { "field": "rateSchedule", "url": "https://files.hawaii.gov/tax/forms/2024/m6ins.pdf", "asOf": "2026-07-18", "type": "official-dor" }, { "field": "exemption", "url": "https://files.hawaii.gov/tax/news/pubs/25outline.pdf", "asOf": "2026-07-18", "type": "official-dor" } ], "asOfDate": "2026-07-18", "verifyStatus": "attorney_reviewed", "reviewer": { "name": "Sakineh Majd, J.D.", "credential": "J.D. — Maine Bar #004999", "reviewedAt": "2026-07-24", "barNumber": "004999", "barJurisdiction": "Maine", "registryUrl": "https://apps.web.maine.gov/cgi-bin/online/maine_bar/attorney_directory_details.pl?bar_num=004999", "memoDate": "2026-07-24", "memoRef": "docs/reviews/estate-dataset/2026-07-24-majd/2026-07-24-majd-independent-legal-review.pdf", "note": null }, "taxFoundationTripwire": { "agrees": true, "discrepancyNote": null, "checkedAsOf": "2025" }, "confidenceNotes": "Confirmed first-hand on the official HI DoT Form M-6 instructions (Rev. 2024) and the 7/1/2025 Outline of the Hawaii Tax System: exclusion fixed at $5,490,000 (Act 27, SLH 2018 decoupled HI from the federal amount; NOT inflation-indexed). Rate schedule (eff. 1/1/2020) 10%–20% confirmed; the $5M–$10M bracket is 15.7% (not 15%). Floors apply to the Hawaii net taxable estate (after the exclusion). DSUE portability IS allowed. TF 2025 lists HI top rate 20%.", "treatmentNote": "Hawaii's estate tax exemption differs substantially from the federal estate tax exclusion. Hawaii imposes an estate tax but neither a gift tax nor an inheritance tax." }, { "state": "IL", "name": "Illinois", "jurisdictionType": "state", "hasEstateTax": true, "hasInheritanceTax": false, "exemption": 4000000, "exemptionYear": 2026, "exemptionIndexed": false, "exemptionIndexBasis": null, "rateSchedule": [ { "floor": 40000, "rate": 0.008 }, { "floor": 90000, "rate": 0.016 }, { "floor": 140000, "rate": 0.024 }, { "floor": 240000, "rate": 0.032 }, { "floor": 440000, "rate": 0.04 }, { "floor": 640000, "rate": 0.048 }, { "floor": 840000, "rate": 0.056 }, { "floor": 1040000, "rate": 0.064 }, { "floor": 1540000, "rate": 0.072 }, { "floor": 2040000, "rate": 0.08 }, { "floor": 2540000, "rate": 0.088 }, { "floor": 3040000, "rate": 0.096 }, { "floor": 3540000, "rate": 0.104 }, { "floor": 4040000, "rate": 0.112 }, { "floor": 5040000, "rate": 0.12 }, { "floor": 6040000, "rate": 0.128 }, { "floor": 7040000, "rate": 0.136 }, { "floor": 8040000, "rate": 0.144 }, { "floor": 9040000, "rate": 0.152 }, { "floor": 10040000, "rate": 0.16 } ], "flatRate": false, "topRate": 0.16, "rateBasis": "whole-estate-with-credit", "portability": false, "filingThreshold": 4000000, "giftClawbackNote": "Illinois has no separate gift tax, but adjusted taxable gifts are added to the gross estate to test the $4,000,000 threshold and in the interrelated tax computation. An Illinois-only QTIP election is available.", "inheritanceClasses": [], "statuteCite": "35 ILCS 405/2 (exclusion amount); 35 ILCS 405/3 (tax imposed)", "dorCitationUrl": "https://illinoisattorneygeneral.gov/Page-Attachments/EstateTaxInstructionFactSheet.pdf", "sources": [ { "field": "exemption", "url": "https://illinoisattorneygeneral.gov/Page-Attachments/EstateTaxInstructionFactSheet.pdf", "asOf": "2026-07-18", "type": "official-dor" }, { "field": "statuteCite", "url": "https://www.ilga.gov/legislation/ilcs/fulltext.asp?DocName=003504050K2", "asOf": "2026-07-18", "type": "statute" } ], "asOfDate": "2026-07-18", "verifyStatus": "attorney_reviewed", "reviewer": { "name": "Sakineh Majd, J.D.", "credential": "J.D. — Maine Bar #004999", "reviewedAt": "2026-07-24", "barNumber": "004999", "barJurisdiction": "Maine", "registryUrl": "https://apps.web.maine.gov/cgi-bin/online/maine_bar/attorney_directory_details.pl?bar_num=004999", "memoDate": "2026-07-24", "memoRef": "docs/reviews/estate-dataset/2026-07-24-majd/2026-07-24-majd-independent-legal-review.pdf", "note": null }, "taxFoundationTripwire": { "agrees": true, "discrepancyNote": null, "checkedAsOf": "2025" }, "confidenceNotes": "Confirmed $4,000,000 on BOTH the IL Attorney General Estate Tax Fact Sheet and the enacted statute 35 ILCS 405/2 ('$4,000,000 for persons dying on or after January 1, 2013'). NOT indexed; no portability. IMPORTANT: no 2025/2026 increase was enacted — HB2601 ($8M for 2026) is stuck in Rules Committee and SB2970 (farm $6M) is a pending bill; a secondary source claiming '$8M effective 2026' is WRONG. The rateSchedule is the IRC § 2011(b) state-death-tax-credit table IL incorporates; floors are on the ADJUSTED taxable estate (taxable estate − $60,000) and IL applies it via an interrelated calculation with the $4M exclusion. Intermediate brackets indicative; top statutory marginal rate 16% confirmed. Reviewer to confirm the bracket table against the AG calculator.", "treatmentNote": "Illinois's estate tax exemption remains substantially lower than the current federal estate tax exclusion, so estates that owe no federal estate tax may nevertheless owe Illinois estate tax." }, { "state": "ME", "name": "Maine", "jurisdictionType": "state", "hasEstateTax": true, "hasInheritanceTax": false, "exemption": 7160000, "exemptionYear": 2026, "exemptionIndexed": true, "exemptionIndexBasis": "Annual inflation (CPI) adjustment under Me. Rev. Stat. tit. 36 § 4102(5).", "rateSchedule": [ { "floor": 0, "rate": 0 }, { "floor": 7160000, "rate": 0.08 }, { "floor": 10160000, "rate": 0.1 }, { "floor": 13160000, "rate": 0.12 } ], "flatRate": false, "topRate": 0.12, "rateBasis": "excess-over-exemption", "portability": false, "filingThreshold": 7160000, "giftClawbackNote": "Maine has no gift tax, but the Maine taxable estate adds back taxable gifts made within one year of death (Me. Rev. Stat. tit. 36 § 4102).", "inheritanceClasses": [], "statuteCite": "Me. Rev. Stat. tit. 36 §§ 4102, 4103", "dorCitationUrl": "https://www.maine.gov/revenue/taxes/income-estate-tax/estate-tax-706me", "sources": [ { "field": "exemption", "url": "https://www.maine.gov/revenue/taxes/income-estate-tax/estate-tax-706me", "asOf": "2026-07-18", "type": "official-dor" }, { "field": "rateSchedule", "url": "https://www.maine.gov/revenue/tax-return-forms/estate-tax-2026", "asOf": "2026-07-18", "type": "official-dor" } ], "asOfDate": "2026-07-18", "verifyStatus": "attorney_reviewed", "reviewer": { "name": "Sakineh Majd, J.D.", "credential": "J.D. — Maine Bar #004999", "reviewedAt": "2026-07-24", "barNumber": "004999", "barJurisdiction": "Maine", "registryUrl": "https://apps.web.maine.gov/cgi-bin/online/maine_bar/attorney_directory_details.pl?bar_num=004999", "memoDate": "2026-07-24", "memoRef": "docs/reviews/estate-dataset/2026-07-24-majd/2026-07-24-majd-independent-legal-review.pdf", "note": null }, "taxFoundationTripwire": { "agrees": null, "discrepancyNote": null, "checkedAsOf": "2025" }, "confidenceNotes": "Confirmed first-hand on the official Maine Revenue Services 706ME page: 2026 exclusion $7,160,000 (up from $7,000,000 in 2025); brackets 0% to $7.16M, 8% to $10.16M, 10% to $13.16M, 12% above. Floors are on the Maine taxable estate (total value). No portability. Exclusion inflation-indexed (tit. 36 § 4102(5)); year-over-year increase confirms indexing. Not individually cross-checked against the full TF table this wave.", "treatmentNote": "Maine's exclusion amount is determined independently under Maine law and should not be assumed to equal the current federal estate tax exclusion." }, { "state": "MA", "name": "Massachusetts", "jurisdictionType": "state", "hasEstateTax": true, "hasInheritanceTax": false, "exemption": 2000000, "exemptionYear": 2026, "exemptionIndexed": false, "exemptionIndexBasis": null, "rateSchedule": [ { "floor": 40000, "rate": 0.008 }, { "floor": 90000, "rate": 0.016 }, { "floor": 140000, "rate": 0.024 }, { "floor": 240000, "rate": 0.032 }, { "floor": 440000, "rate": 0.04 }, { "floor": 640000, "rate": 0.048 }, { "floor": 840000, "rate": 0.056 }, { "floor": 1040000, "rate": 0.064 }, { "floor": 1540000, "rate": 0.072 }, { "floor": 2040000, "rate": 0.08 }, { "floor": 2540000, "rate": 0.088 }, { "floor": 3040000, "rate": 0.096 }, { "floor": 3540000, "rate": 0.104 }, { "floor": 4040000, "rate": 0.112 }, { "floor": 5040000, "rate": 0.12 }, { "floor": 6040000, "rate": 0.128 }, { "floor": 7040000, "rate": 0.136 }, { "floor": 8040000, "rate": 0.144 }, { "floor": 9040000, "rate": 0.152 }, { "floor": 10040000, "rate": 0.16 } ], "flatRate": false, "topRate": 0.16, "rateBasis": "whole-estate-with-credit", "portability": false, "filingThreshold": 2000000, "giftClawbackNote": "Massachusetts has no gift tax. A uniform credit of $99,600 shelters the first $2,000,000; for estates above $2,000,000 the tax is computed on the ENTIRE taxable estate via the graduated table and then reduced by the $99,600 credit (NOT excess-only).", "inheritanceClasses": [], "statuteCite": "Mass. Gen. Laws ch. 65C, § 2A", "dorCitationUrl": "https://malegislature.gov/Laws/GeneralLaws/PartI/TitleIX/Chapter65C/Section2A", "sources": [ { "field": "statuteCite", "url": "https://malegislature.gov/Laws/GeneralLaws/PartI/TitleIX/Chapter65C/Section2A", "asOf": "2026-07-18", "type": "statute" }, { "field": "exemption", "url": "https://www.mass.gov/info-details/massachusetts-estate-tax-guide", "asOf": "2026-07-18", "type": "official-dor" } ], "asOfDate": "2026-07-18", "verifyStatus": "attorney_reviewed", "reviewer": { "name": "Sakineh Majd, J.D.", "credential": "J.D. — Maine Bar #004999", "reviewedAt": "2026-07-24", "barNumber": "004999", "barJurisdiction": "Maine", "registryUrl": "https://apps.web.maine.gov/cgi-bin/online/maine_bar/attorney_directory_details.pl?bar_num=004999", "memoDate": "2026-07-24", "memoRef": "docs/reviews/estate-dataset/2026-07-24-majd/2026-07-24-majd-independent-legal-review.pdf", "note": null }, "taxFoundationTripwire": { "agrees": null, "discrepancyNote": null, "checkedAsOf": "2025" }, "confidenceNotes": "Confirmed via MGL ch. 65C § 2A (malegislature.gov): MA estate tax references the federal IRC § 2011 credit for state death taxes as in effect 12/31/2000; $2,000,000 exemption threshold and $99,600 credit for deaths on/after 1/1/2023; tax applies to the entire estate. NOT indexed; no portability. mass.gov DoR pages are WAF-blocked to automated fetch, so the bracket table is taken from the primary federal source MA incorporates (IRC § 2011(b)); floors on the ADJUSTED taxable estate (taxable estate − $60,000), top marginal 16%. Reviewer to confirm the M-706 table on mass.gov. Attorney review (Majd, 2026-07-24): no material inaccuracies; recommends re-verifying the MA exemption in each annual wave given the Commonwealth's demonstrated willingness to amend its estate tax." }, { "state": "MN", "name": "Minnesota", "jurisdictionType": "state", "hasEstateTax": true, "hasInheritanceTax": false, "exemption": 3000000, "exemptionYear": 2026, "exemptionIndexed": false, "exemptionIndexBasis": null, "rateSchedule": [ { "floor": 0, "rate": 0.13 }, { "floor": 7100000, "rate": 0.136 }, { "floor": 8100000, "rate": 0.144 }, { "floor": 9100000, "rate": 0.152 }, { "floor": 10100000, "rate": 0.16 } ], "flatRate": false, "topRate": 0.16, "rateBasis": "excess-over-exemption", "portability": false, "filingThreshold": 3000000, "giftClawbackNote": "Minnesota has no gift tax (repealed 2014), but the Minnesota taxable estate adds back taxable gifts made within three years of death (Minn. Stat. § 291.016 subd. 2). The $3,000,000 exclusion is applied as a subtraction (subd. 3).", "inheritanceClasses": [], "statuteCite": "Minn. Stat. §§ 291.03 (rates), 291.016 (Minnesota taxable estate / exclusion)", "dorCitationUrl": "https://www.revisor.mn.gov/statutes/cite/291.03", "sources": [ { "field": "rateSchedule", "url": "https://www.revisor.mn.gov/statutes/cite/291.03", "asOf": "2026-07-18", "type": "statute" }, { "field": "exemption", "url": "https://www.revisor.mn.gov/statutes/cite/291.016", "asOf": "2026-07-18", "type": "statute" } ], "asOfDate": "2026-07-18", "verifyStatus": "attorney_reviewed", "reviewer": { "name": "Sakineh Majd, J.D.", "credential": "J.D. — Maine Bar #004999", "reviewedAt": "2026-07-24", "barNumber": "004999", "barJurisdiction": "Maine", "registryUrl": "https://apps.web.maine.gov/cgi-bin/online/maine_bar/attorney_directory_details.pl?bar_num=004999", "memoDate": "2026-07-24", "memoRef": "docs/reviews/estate-dataset/2026-07-24-majd/2026-07-24-majd-independent-legal-review.pdf", "note": null }, "taxFoundationTripwire": { "agrees": null, "discrepancyNote": null, "checkedAsOf": "2025" }, "confidenceNotes": "Confirmed via Minnesota statutes (revisor.mn.gov): § 291.016 subd. 3(b)(4) sets the exclusion at '$3,000,000 for decedents dying in 2020 and thereafter' (fixed, NOT indexed); subd. 2(3) confirms the 3-year gift add-back; § 291.03 subd. 1 confirms 13% up to $7.1M then 13.6%/14.4%/15.2%/16%. Rate floors are on the Minnesota taxable estate (net of the $3M exclusion). No portability. A higher $5M exclusion may apply to qualifying small-business/farm property (not modeled). revenue.state.mn.us is bot-gated; statute used as the authoritative source.", "treatmentNote": "Minnesota provides a $3 million estate tax exclusion for consumer-reference purposes. The Minnesota taxable estate is computed under state-specific rules, including an addback for certain taxable gifts made within three years before death." }, { "state": "NY", "name": "New York", "jurisdictionType": "state", "hasEstateTax": true, "hasInheritanceTax": false, "exemption": 7350000, "exemptionYear": 2026, "exemptionIndexed": true, "exemptionIndexBasis": "Basic exclusion amount (BEA) rises each Jan 1 with CPI. 2025 BEA $7,160,000; 2026 BEA $7,350,000.", "rateSchedule": [ { "floor": 0, "rate": 0.0306 }, { "floor": 500000, "rate": 0.05 }, { "floor": 1000000, "rate": 0.055 }, { "floor": 1500000, "rate": 0.065 }, { "floor": 2100000, "rate": 0.08 }, { "floor": 2600000, "rate": 0.088 }, { "floor": 3100000, "rate": 0.096 }, { "floor": 3600000, "rate": 0.104 }, { "floor": 4100000, "rate": 0.112 }, { "floor": 5100000, "rate": 0.12 }, { "floor": 6100000, "rate": 0.128 }, { "floor": 7100000, "rate": 0.136 }, { "floor": 8100000, "rate": 0.144 }, { "floor": 9100000, "rate": 0.152 }, { "floor": 10100000, "rate": 0.16 } ], "flatRate": false, "topRate": 0.16, "rateBasis": "whole-estate-with-credit", "portability": false, "filingThreshold": 7350000, "giftClawbackNote": "New York adds back taxable gifts made during the three-year period ending on the date of death, with limited exceptions (non-resident gifts, gifts already in the federal gross estate). New York has no separate gift tax.", "inheritanceClasses": [], "statuteCite": "N.Y. Tax Law § 952 (imposition & rate table; basic exclusion amount and cliff at § 952(c))", "dorCitationUrl": "https://www.tax.ny.gov/pit/estate/etidx.htm", "sources": [ { "field": "exemption", "url": "https://www.tax.ny.gov/pit/estate/etidx.htm", "asOf": "2026-07-18", "type": "official-dor" }, { "field": "rateSchedule", "url": "https://www.tax.ny.gov/pdf/current_forms/et/et706_fill_in.pdf", "asOf": "2026-07-18", "type": "official-dor" } ], "asOfDate": "2026-07-18", "verifyStatus": "attorney_reviewed", "reviewer": { "name": "Sakineh Majd, J.D.", "credential": "J.D. — Maine Bar #004999", "reviewedAt": "2026-07-24", "barNumber": "004999", "barJurisdiction": "Maine", "registryUrl": "https://apps.web.maine.gov/cgi-bin/online/maine_bar/attorney_directory_details.pl?bar_num=004999", "memoDate": "2026-07-24", "memoRef": "docs/reviews/estate-dataset/2026-07-24-majd/2026-07-24-majd-independent-legal-review.pdf", "note": null }, "taxFoundationTripwire": { "agrees": null, "discrepancyNote": null, "checkedAsOf": "2025" }, "confidenceNotes": "Confirmed on tax.ny.gov: 2026 BEA $7,350,000 (2025 was $7,160,000); 3-year gift add-back; filing required when the federal gross estate plus includible gifts exceeds the BEA. CLIFF (§ 952(c)): between 100% and 105% of the BEA a credit rapidly phases out; once the NY taxable estate exceeds 105% of the BEA (2026: $7,717,500) the exclusion is entirely lost and the whole estate is taxed from the first dollar. The 15-bracket 3.06%–16% schedule is the standard ET-706 table (top bracket confirmed; intermediate brackets are the long-standing table, not re-derived line-by-line). Reviewer to confirm the cliff mechanic and intermediate brackets.", "treatmentNote": "New York has an estate-tax cliff. The $7.35 million basic exclusion is implemented through a credit that phases out between 100% and 105% of the exclusion. For 2026, no exclusion credit is available once the New York taxable estate exceeds $7,717,500, potentially subjecting the full taxable estate to New York estate tax. Certain taxable gifts made within three years before death are added back." }, { "state": "OR", "name": "Oregon", "jurisdictionType": "state", "hasEstateTax": true, "hasInheritanceTax": false, "exemption": 1000000, "exemptionYear": 2026, "exemptionIndexed": false, "exemptionIndexBasis": null, "rateSchedule": [ { "floor": 1000000, "rate": 0.1 }, { "floor": 1500000, "rate": 0.1025 }, { "floor": 2500000, "rate": 0.105 }, { "floor": 3500000, "rate": 0.11 }, { "floor": 4500000, "rate": 0.115 }, { "floor": 5500000, "rate": 0.12 }, { "floor": 6500000, "rate": 0.13 }, { "floor": 7500000, "rate": 0.14 }, { "floor": 8500000, "rate": 0.15 }, { "floor": 9500000, "rate": 0.16 } ], "flatRate": false, "topRate": 0.16, "rateBasis": "excess-over-exemption", "portability": false, "filingThreshold": 1000000, "giftClawbackNote": "Oregon has no state gift tax and no general lifetime-gift add-back; the estate transfer tax is computed on the value of the estate at death.", "inheritanceClasses": [], "statuteCite": "ORS 118.010 (estate transfer tax; rate table at ORS 118.010(4))", "dorCitationUrl": "https://www.oregon.gov/dor/programs/businesses/pages/estate.aspx", "sources": [ { "field": "filingThreshold", "url": "https://www.oregon.gov/dor/programs/businesses/pages/estate.aspx", "asOf": "2026-07-18", "type": "official-dor" }, { "field": "rateSchedule", "url": "https://oregon.public.law/statutes/ors_118.010", "asOf": "2026-07-18", "type": "statute" } ], "asOfDate": "2026-07-18", "verifyStatus": "attorney_reviewed", "reviewer": { "name": "Sakineh Majd, J.D.", "credential": "J.D. — Maine Bar #004999", "reviewedAt": "2026-07-24", "barNumber": "004999", "barJurisdiction": "Maine", "registryUrl": "https://apps.web.maine.gov/cgi-bin/online/maine_bar/attorney_directory_details.pl?bar_num=004999", "memoDate": "2026-07-24", "memoRef": "docs/reviews/estate-dataset/2026-07-24-majd/2026-07-24-majd-independent-legal-review.pdf", "note": null }, "taxFoundationTripwire": { "agrees": true, "discrepancyNote": null, "checkedAsOf": "2025" }, "confidenceNotes": "Confirmed on oregon.gov DoR: $1,000,000 filing threshold (Form OR-706 required if total estate assets >= $1M), no inheritance tax, no portability. Rate table from ORS 118.010(4) (oregon.public.law statutory mirror; the oregon.gov OR-706 PDF did not extract cleanly). Tax applies only to value above the $1M exemption, lower brackets first. SB 1511 (2026) to raise the exemption to $2.5M + index passed the Senate but died in House Revenue Committee — current law is the unindexed $1M. TF 2025 confirms OR $1M is the least-generous exemption.", "treatmentNote": "Oregon generally requires Form OR-706 when the gross estate is $1 million or more and includes property taxable by Oregon. The tax is computed on the Oregon taxable estate at graduated rates from 10% to 16%, so a filing obligation does not necessarily mean tax is due." }, { "state": "RI", "name": "Rhode Island", "jurisdictionType": "state", "hasEstateTax": true, "hasInheritanceTax": false, "exemption": 1838056, "exemptionYear": 2026, "exemptionIndexed": true, "exemptionIndexBasis": "Credit-based: a tax credit ($87,940 for 2026) shelters the first $1,838,056 of the net taxable estate; the credit is adjusted annually by the CPI-U increase.", "rateSchedule": [ { "floor": 0, "rate": 0.008 }, { "floor": 40000, "rate": 0.016 }, { "floor": 90000, "rate": 0.024 }, { "floor": 140000, "rate": 0.032 }, { "floor": 240000, "rate": 0.04 }, { "floor": 440000, "rate": 0.048 }, { "floor": 640000, "rate": 0.056 }, { "floor": 840000, "rate": 0.064 }, { "floor": 1040000, "rate": 0.072 }, { "floor": 1540000, "rate": 0.08 }, { "floor": 2040000, "rate": 0.088 }, { "floor": 2540000, "rate": 0.096 }, { "floor": 3040000, "rate": 0.104 }, { "floor": 3540000, "rate": 0.112 }, { "floor": 4040000, "rate": 0.12 }, { "floor": 5040000, "rate": 0.128 }, { "floor": 6040000, "rate": 0.136 }, { "floor": 7040000, "rate": 0.144 }, { "floor": 8040000, "rate": 0.152 }, { "floor": 9040000, "rate": 0.16 } ], "flatRate": false, "topRate": 0.16, "rateBasis": "whole-estate-with-credit", "portability": false, "filingThreshold": 1838056, "giftClawbackNote": "Rhode Island has no state gift tax and no general lifetime-gift add-back; the tax is based on the federal gross estate. No portability.", "inheritanceClasses": [], "statuteCite": "R.I. Gen. Laws § 44-22-1.1 (rate/credit; annual CPI-U adjustment of the credit)", "dorCitationUrl": "https://tax.ri.gov/tax-sections/estate-tax", "sources": [ { "field": "exemption", "url": "https://tax.ri.gov/sites/g/files/xkgbur541/files/2025-12/ADV_2025_27_Estate_Updates.pdf", "asOf": "2026-07-18", "type": "official-dor" }, { "field": "statuteCite", "url": "https://tax.ri.gov/tax-sections/estate-tax", "asOf": "2026-07-18", "type": "official-dor" } ], "asOfDate": "2026-07-18", "verifyStatus": "attorney_reviewed", "reviewer": { "name": "Sakineh Majd, J.D.", "credential": "J.D. — Maine Bar #004999", "reviewedAt": "2026-07-24", "barNumber": "004999", "barJurisdiction": "Maine", "registryUrl": "https://apps.web.maine.gov/cgi-bin/online/maine_bar/attorney_directory_details.pl?bar_num=004999", "memoDate": "2026-07-24", "memoRef": "docs/reviews/estate-dataset/2026-07-24-majd/2026-07-24-majd-independent-legal-review.pdf", "note": null }, "taxFoundationTripwire": { "agrees": true, "discrepancyNote": "TF 2025 shows RI exemption $1,802,431 (2025); our $1,838,056 is the 2026 CPI-indexed figure — consistent with indexing, not a conflict.", "checkedAsOf": "2025" }, "confidenceNotes": "2026 figures (credit $87,940, exemption/threshold $1,838,056, CPI-U indexed) come from the RI Division of Taxation Advisory ADV 2025-27 (published 2025-12-30 on tax.ri.gov) and corroborated by Bloomberg Tax. FLAG: direct WebFetch of tax.ri.gov and the ADV PDF returned HTTP 403 this session, so figures are official-source but not first-hand rendered. RI is credit-based: estates at/under $1,838,056 owe nothing; above it the graduated table applies from the first dollar and the $87,940 credit is subtracted. Intermediate bracket floors are the long-standing RI/former-federal-credit table; top rate 16% reliable, mid-table breakpoints indicative. Reviewer to confirm on the .gov advisory.", "treatmentNote": "Rhode Island's $1,838,056 amount is the 2026 indexed gross-estate threshold. Estate tax is calculated under the state's credit-based formula at rates reaching 16%, rather than simply applying 16% to the excess over the threshold. A nontaxable estate may nevertheless file Form RI-706 to obtain a lien discharge or tax waiver." }, { "state": "VT", "name": "Vermont", "jurisdictionType": "state", "hasEstateTax": true, "hasInheritanceTax": false, "exemption": 5000000, "exemptionYear": 2026, "exemptionIndexed": false, "exemptionIndexBasis": null, "rateSchedule": [ { "floor": 5000000, "rate": 0.16 } ], "flatRate": true, "topRate": 0.16, "rateBasis": "excess-over-exemption", "portability": false, "filingThreshold": 5000000, "giftClawbackNote": "Vermont has no separate state gift tax; the Vermont estate is built on the federal gross estate. No portability.", "inheritanceClasses": [], "statuteCite": "32 V.S.A. § 7442a (imposition; $5,000,000 exclusion; 16% flat rate on the excess)", "dorCitationUrl": "https://tax.vermont.gov/individuals/estate-tax", "sources": [ { "field": "exemption", "url": "https://tax.vermont.gov/individuals/estate-tax", "asOf": "2026-07-18", "type": "official-dor" }, { "field": "statuteCite", "url": "https://legislature.vermont.gov/statutes/section/32/190/07442a", "asOf": "2026-07-18", "type": "statute" } ], "asOfDate": "2026-07-18", "verifyStatus": "attorney_reviewed", "reviewer": { "name": "Sakineh Majd, J.D.", "credential": "J.D. — Maine Bar #004999", "reviewedAt": "2026-07-24", "barNumber": "004999", "barJurisdiction": "Maine", "registryUrl": "https://apps.web.maine.gov/cgi-bin/online/maine_bar/attorney_directory_details.pl?bar_num=004999", "memoDate": "2026-07-24", "memoRef": "docs/reviews/estate-dataset/2026-07-24-majd/2026-07-24-majd-independent-legal-review.pdf", "note": null }, "taxFoundationTripwire": { "agrees": true, "discrepancyNote": null, "checkedAsOf": "2025" }, "confidenceNotes": "$5,000,000 flat exclusion and flat 16% on the amount by which the Vermont estate exceeds $5M are set by 32 V.S.A. § 7442a. FLAG: could not complete a first-hand WebFetch this session (tax.vermont.gov 403, legislature.vermont.gov TLS error, Justia 403); figures are statute-sourced and unchanged from prior years but not visually re-confirmed on a rendered page. flatRate=true: the 16% applies to the excess over $5M, not the whole estate. TF 2025 confirms VT flat 16%.", "treatmentNote": "For estates containing property outside Vermont, the tax may be apportioned based on the proportion of the estate having a Vermont situs.", "reviewerSummary": "ESTATE: $5,000,000 exclusion; flat 16% on excess over $5,000,000." }, { "state": "WA", "name": "Washington", "jurisdictionType": "state", "hasEstateTax": true, "hasInheritanceTax": false, "exemption": 3000000, "exemptionYear": 2026, "exemptionIndexed": false, "exemptionIndexBasis": null, "rateSchedule": [ { "floor": 0, "rate": 0.1, "baseTax": 0 }, { "floor": 1000000, "rate": 0.14, "baseTax": 100000 }, { "floor": 2000000, "rate": 0.15, "baseTax": 240000 }, { "floor": 3000000, "rate": 0.16, "baseTax": 390000 }, { "floor": 4000000, "rate": 0.18, "baseTax": 550000 }, { "floor": 6000000, "rate": 0.19, "baseTax": 910000 }, { "floor": 7000000, "rate": 0.195, "baseTax": 1100000 }, { "floor": 9000000, "rate": 0.2, "baseTax": 1490000 } ], "flatRate": false, "topRate": 0.2, "rateBasis": "excess-over-exemption", "portability": false, "filingThreshold": 3000000, "giftClawbackNote": "Washington has no state gift tax and no general lifetime-gift add-back; the tax is computed on the Washington taxable estate (gross estate less the applicable exclusion and deductions). Rate brackets apply to the taxable estate above the exclusion, lower brackets first.", "inheritanceClasses": [], "statuteCite": "RCW 83.100.040 (rate table) & 83.100.020 (applicable exclusion), as amended by 2025 c. 421 (SB 5813) and 2026 c. 209 (SB 6347)", "dorCitationUrl": "https://dor.wa.gov/taxes-rates/other-taxes/estate-tax-tables", "sources": [ { "field": "rateSchedule", "url": "https://dor.wa.gov/taxes-rates/other-taxes/estate-tax-tables", "asOf": "2026-07-24", "type": "official-dor" }, { "field": "exemption", "url": "https://dor.wa.gov/taxes-rates/other-taxes/estate-tax-tables", "asOf": "2026-07-24", "type": "official-dor" }, { "field": "statuteCite", "url": "https://app.leg.wa.gov/billsummary?BillNumber=6347&Year=2026", "asOf": "2026-07-24", "type": "statute" }, { "field": "statuteCite", "url": "https://app.leg.wa.gov/billsummary?BillNumber=5813&Year=2025", "asOf": "2026-07-24", "type": "statute" } ], "asOfDate": "2026-07-24", "verifyStatus": "attorney_reviewed", "reviewer": { "name": "Sakineh Majd, J.D.", "credential": "J.D. — Maine Bar #004999", "reviewedAt": "2026-07-24", "barNumber": "004999", "barJurisdiction": "Maine", "registryUrl": "https://apps.web.maine.gov/cgi-bin/online/maine_bar/attorney_directory_details.pl?bar_num=004999", "memoDate": "2026-07-24", "memoRef": "docs/reviews/estate-dataset/2026-07-24-majd/2026-07-24-majd-independent-legal-review-v2-corrected.pdf", "note": null }, "taxFoundationTripwire": { "agrees": false, "discrepancyNote": "TF 2025 lists WA top rate 35% (the SB 5813 regime). CONFIRMED against the WA DOR estate-tax-tables (2026-07-24): 2026 is a SPLIT YEAR — deaths 1/1–6/30/2026 use $3,076,000 / 35% (SB 5813, Ch. 421 Laws 2025); deaths on/after 7/1/2026 use $3,000,000 / 20% (SB 6347, Ch. 209 Laws 2026). Not a data error; a timing/effective-date split.", "checkedAsOf": "2026-07-24" }, "confidenceNotes": "P0 RESOLVED against the official WA DOR estate-tax-tables + enacted session law ONLY (no secondary sources). 2026 is a SPLIT YEAR: deaths 1/1/2026–6/30/2026 → applicable exclusion/filing threshold $3,076,000, Table W top rate 35% (SB 5813 = Ch. 421, Laws of 2025); deaths on/after 7/1/2026 → $3,000,000, Table W top rate 20% (SB 6347 = Ch. 209, Laws of 2026, signed 2026-03-24, eff. 2026-06-11). Top-level fields reflect the regime in effect as of 2026-07-24 (deaths on/after 7/1/2026). Full both-period tables in effectivePeriods with statutory base-tax amounts. ATTORNEY-CONFIRMED: Sakineh Majd, J.D. issued a corrected memo (2026-07-24) endorsing the split-year treatment exactly as implemented (§XV: 'calendar year 2026 is a split year… SB 6347 (Chapter 209, Laws of 2026)… present separate date-of-death periods'), superseding her original memo's single-regime reading.", "effectivePeriods": [ { "label": "Deaths Jan 1 – Jun 30, 2026", "deathOnOrAfter": "2026-01-01", "deathOnOrBefore": "2026-06-30", "exemption": 3076000, "filingThreshold": 3076000, "rateSchedule": [ { "floor": 0, "rate": 0.1, "baseTax": 0 }, { "floor": 1000000, "rate": 0.15, "baseTax": 100000 }, { "floor": 2000000, "rate": 0.17, "baseTax": 250000 }, { "floor": 3000000, "rate": 0.19, "baseTax": 420000 }, { "floor": 4000000, "rate": 0.23, "baseTax": 610000 }, { "floor": 6000000, "rate": 0.26, "baseTax": 1070000 }, { "floor": 7000000, "rate": 0.3, "baseTax": 1330000 }, { "floor": 9000000, "rate": 0.35, "baseTax": 1930000 } ], "topRate": 0.35, "statuteCite": "2025 c. 421 (SB 5813); RCW 83.100.040/.020; WA DOR Table W (7/1/2025–6/30/2026)", "note": "SB 5813 (Ch. 421, Laws of 2025) raised the top rate to 35% and set a CPI-indexed exclusion ($3,076,000 for 2026 deaths in this window)." }, { "label": "Deaths on or after Jul 1, 2026", "deathOnOrAfter": "2026-07-01", "deathOnOrBefore": null, "exemption": 3000000, "filingThreshold": 3000000, "rateSchedule": [ { "floor": 0, "rate": 0.1, "baseTax": 0 }, { "floor": 1000000, "rate": 0.14, "baseTax": 100000 }, { "floor": 2000000, "rate": 0.15, "baseTax": 240000 }, { "floor": 3000000, "rate": 0.16, "baseTax": 390000 }, { "floor": 4000000, "rate": 0.18, "baseTax": 550000 }, { "floor": 6000000, "rate": 0.19, "baseTax": 910000 }, { "floor": 7000000, "rate": 0.195, "baseTax": 1100000 }, { "floor": 9000000, "rate": 0.2, "baseTax": 1490000 } ], "topRate": 0.2, "statuteCite": "2026 c. 209 (SB 6347); RCW 83.100.040/.020; WA DOR Table W (7/1/2026 and after)", "note": "SB 6347 (Ch. 209, Laws of 2026; signed 2026-03-24, eff. 2026-06-11) rolled the top rate back to 20% and froze the exclusion at $3,000,000 for deaths on/after 7/1/2026." } ] }, { "state": "DC", "name": "District of Columbia", "jurisdictionType": "state", "hasEstateTax": true, "hasInheritanceTax": false, "exemption": 4988400, "exemptionYear": 2026, "exemptionIndexed": true, "exemptionIndexBasis": "Zero-bracket amount adjusted annually by cost-of-living (CPI). 2025 $4,873,200; 2026 $4,988,400.", "rateSchedule": [ { "floor": 4988400, "rate": 0.112, "baseTax": 0 }, { "floor": 5000000, "rate": 0.12, "baseTax": 1299 }, { "floor": 6000000, "rate": 0.128, "baseTax": 121299 }, { "floor": 7000000, "rate": 0.136, "baseTax": 249299 }, { "floor": 8000000, "rate": 0.144, "baseTax": 385299 }, { "floor": 9000000, "rate": 0.152, "baseTax": 529299 }, { "floor": 10000000, "rate": 0.16, "baseTax": 681299 } ], "flatRate": false, "topRate": 0.16, "rateBasis": "excess-over-exemption", "portability": false, "filingThreshold": 4988400, "giftClawbackNote": "The District has no gift tax and no general lifetime-gift add-back; the estate tax is based on the federal gross estate. No portability.", "inheritanceClasses": [], "statuteCite": "D.C. Code § 47-3701 et seq. (Ch. 37 — Inheritance and Estate Taxes); zero-bracket amount at § 47-3701(14)", "dorCitationUrl": "https://otr.cfo.dc.gov/release/notice-oct-1-2025-tax-changes", "sources": [ { "field": "exemption", "url": "https://otr.cfo.dc.gov/release/notice-oct-1-2025-tax-changes", "asOf": "2026-07-18", "type": "official-dor" }, { "field": "rateSchedule", "url": "https://otr.cfo.dc.gov/page/dc-estate-inheritance-and-fiduciary-tax-information", "asOf": "2026-07-18", "type": "official-dor" }, { "field": "rateSchedule", "url": "https://otr.cfo.dc.gov/sites/default/files/dc/sites/otr/publication/attachments/2024_D-76_v1_01.31.24_Final.pdf", "asOf": "2026-07-24", "type": "official-dor" } ], "asOfDate": "2026-07-24", "verifyStatus": "attorney_reviewed", "reviewer": { "name": "Sakineh Majd, J.D.", "credential": "J.D. — Maine Bar #004999", "reviewedAt": "2026-07-24", "barNumber": "004999", "barJurisdiction": "Maine", "registryUrl": "https://apps.web.maine.gov/cgi-bin/online/maine_bar/attorney_directory_details.pl?bar_num=004999", "memoDate": "2026-07-24", "memoRef": "docs/reviews/estate-dataset/2026-07-24-majd/2026-07-24-email-confirmations.md", "note": "Sign-off per email confirmation #2 (2026-07-24, 1:05 PM) in the archived correspondence record (memoRef): on the governing statute the reviewer endorsed the DC statutory schedule as implemented — marginal rates rising 11.2%→16% across the $5M–$10M range via the zero-bracket structure — and is comfortable using it pending publication of the updated 2026 D-76 worksheet. STANDING FOLLOW-UP (her recommendation, non-blocking): once OTR publishes the 2026 D-76 worksheet, cross-check the brackets against it to confirm no administrative adjustments; scheduled re-check 2026-09-30." }, "taxFoundationTripwire": { "agrees": null, "discrepancyNote": null, "checkedAsOf": "2025" }, "confidenceNotes": "Confirmed first-hand on official DC OTR pages: 2026 zero-bracket (exclusion) $4,988,400 ('Notice of Oct. 1, 2025 Tax Changes'); 2025 $4,873,200. Indexed annually by COLA. Filing on Form D-76/D-76EZ via MyTax.DC.gov when the gross estate exceeds the zero-bracket amount. Top rate 16% and range 11.2%–16% from OTR/secondary; the full graduated D-76 bracket table is the long-standing DC schedule and intermediate breakpoints were not re-fetched line-by-line — top rate reliable, mid-table indicative. Reviewer to confirm the D-76 table. WO-TAX-05 D-76 cross-check (attorney recommended, memo pp.34-35): the official DC OTR D-76 Estate Tax Computation Worksheet publishes a graduated schedule with breakpoints on the taxable estate at $5M/$6M/$7M/$8M/$9M/$10M and marginal rates 11.2%/12.0%/12.8%/13.6%/14.4%/15.2%/16.0% (lowest marginal 11.2%). v1's intermediate brackets (floors $1M/$2M/$4M) were incorrect and are corrected here to the statutory schedule; base-tax amounts are computed for the 2026 zero-bracket ($4,988,400). SIGNED OFF 2026-07-24 (email confirmation #2): on the governing statute the reviewer endorsed the 11.2%→16% statutory schedule as implemented and is comfortable using it pending publication of the updated 2026 D-76 worksheet. STANDING FOLLOW-UP (her recommendation, non-blocking): when OTR publishes the 2026 D-76 worksheet, cross-check the brackets against it to confirm no administrative adjustments; scheduled re-check 2026-09-30.", "treatmentNote": "The District's estate tax exclusion functions as a zero-bracket amount under the District's estate tax system and should not be confused with the substantially larger federal estate tax exclusion." }, { "state": "IA", "name": "Iowa", "jurisdictionType": "state", "hasEstateTax": false, "hasInheritanceTax": false, "exemption": null, "exemptionYear": 2026, "exemptionIndexed": false, "exemptionIndexBasis": null, "rateSchedule": [], "flatRate": null, "topRate": null, "rateBasis": "not-applicable", "portability": false, "filingThreshold": null, "giftClawbackNote": null, "inheritanceClasses": [], "statuteCite": "Iowa Code § 450.98 (inheritance tax repealed for deaths on/after Jan 1, 2025; S.F. 619, 2021)", "dorCitationUrl": "https://www.legis.iowa.gov/docs/code/2025/450.98.pdf", "sources": [ { "field": "statuteCite", "url": "https://www.legis.iowa.gov/docs/code/2025/450.98.pdf", "asOf": "2026-07-18", "type": "statute" } ], "asOfDate": "2026-07-18", "verifyStatus": "attorney_reviewed", "reviewer": { "name": "Sakineh Majd, J.D.", "credential": "J.D. — Maine Bar #004999", "reviewedAt": "2026-07-24", "barNumber": "004999", "barJurisdiction": "Maine", "registryUrl": "https://apps.web.maine.gov/cgi-bin/online/maine_bar/attorney_directory_details.pl?bar_num=004999", "memoDate": "2026-07-24", "memoRef": "docs/reviews/estate-dataset/2026-07-24-majd/2026-07-24-majd-independent-legal-review.pdf", "note": null }, "taxFoundationTripwire": { "agrees": true, "discrepancyNote": "Iowa phased out its inheritance tax 2021–2024 and fully repealed it for deaths on/after 1/1/2025; TF 2025 reflects the repeal. Included as a documented no-death-tax row for completeness.", "checkedAsOf": "2025" }, "confidenceNotes": "Iowa has NO death tax as of the 2026 tax year. The inheritance tax was phased out over 2021–2024 (20%/year) under S.F. 619 (2021) and is fully repealed for deaths on or after Jan 1, 2025 (Iowa Code § 450.98). Confirmed via the Iowa Legislature codified statute. Row retained so the dataset documents the full historical universe and supports an Iowa per-state page.", "treatmentNote": "Iowa's inheritance tax was fully repealed for estates of decedents dying on or after January 1, 2025. Earlier estates remain governed by the law in effect on the decedent's date of death. Iowa imposes no current estate or inheritance tax for 2026 deaths.", "reviewerSummary": "NO ESTATE OR INHERITANCE TAX for deaths on or after January 1, 2025." }, { "state": "KY", "name": "Kentucky", "jurisdictionType": "state", "hasEstateTax": false, "hasInheritanceTax": true, "exemption": null, "exemptionYear": 2026, "exemptionIndexed": false, "exemptionIndexBasis": null, "rateSchedule": [], "flatRate": null, "topRate": null, "rateBasis": "per-class-inheritance", "portability": false, "filingThreshold": null, "giftClawbackNote": "Gifts made within three years of death may be pulled back into the Kentucky estate if made in contemplation of death (KRS 140.020).", "inheritanceClasses": [ { "className": "Class A", "relationship": "Surviving spouse, parents, children (incl. adopted/step), grandchildren, siblings (incl. half-siblings), and nephews & nieces (incl. of the half blood)", "exemption": null, "rateSchedule": [ { "floor": 0, "rate": 0 } ], "topRate": 0, "notes": "Fully exempt. Nephews and nieces (including of the half blood) were moved into Class A for deaths on or after January 1, 2026 by 2026 Ky. Acts ch. 198, sec. 40 (KRS 140.070); previously Class B." }, { "className": "Class B", "relationship": "Daughters-in-law, sons-in-law, aunts, uncles, and certain great-grandchildren", "exemption": 1000, "rateSchedule": [ { "floor": 1000, "rate": 0.04, "baseTax": 0 }, { "floor": 10000, "rate": 0.05, "baseTax": 360 }, { "floor": 20000, "rate": 0.06, "baseTax": 860 }, { "floor": 30000, "rate": 0.08, "baseTax": 1460 }, { "floor": 45000, "rate": 0.1, "baseTax": 2660 }, { "floor": 60000, "rate": 0.12, "baseTax": 4160 }, { "floor": 100000, "rate": 0.14, "baseTax": 8960 }, { "floor": 200000, "rate": 0.16, "baseTax": 22960 } ], "topRate": 0.16, "notes": "$1,000 exemption; rates 4%–16% on the excess (KRS 140.070). For deaths on/after 1/1/2026, nephews and nieces are no longer Class B — they are exempt Class A (2026 Ky. Acts ch. 198)." }, { "className": "Class C", "relationship": "All others (cousins, friends, corporations, etc.)", "exemption": 500, "rateSchedule": [ { "floor": 500, "rate": 0.06, "baseTax": 0 }, { "floor": 1000, "rate": 0.06, "baseTax": 30 }, { "floor": 10000, "rate": 0.08, "baseTax": 570 }, { "floor": 20000, "rate": 0.1, "baseTax": 1370 }, { "floor": 30000, "rate": 0.12, "baseTax": 2370 }, { "floor": 45000, "rate": 0.14, "baseTax": 4170 }, { "floor": 60000, "rate": 0.16, "baseTax": 6270 }, { "floor": 100000, "rate": 0.16, "baseTax": 12670 }, { "floor": 200000, "rate": 0.16, "baseTax": 28670 } ], "topRate": 0.16, "notes": "$500 exemption; 6% to $10k, 8% $10k-$20k, 10% $20k-$30k, 12% $30k-$45k, 14% $45k-$60k, 16% over $60k (KRS 140.070)." } ], "statuteCite": "KRS 140.070 (rates & classes, as amended by 2026 Ky. Acts ch. 198 § 40, eff. 2026-04-27, applying to deaths on/after 2026-01-01); KRS 140.080 (exemptions)", "dorCitationUrl": "https://revenue.ky.gov/Individual/Inheritance-Estate-Tax/PublishingImages/Pages/default/Inheritance%20Tax%20Guide%2092F101%20(1-21).pdf", "sources": [ { "field": "inheritanceClasses", "url": "https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=57147", "asOf": "2026-07-24", "type": "statute" }, { "field": "inheritanceClasses", "url": "https://revenue.ky.gov/Individual/Inheritance-Estate-Tax/PublishingImages/Pages/default/Inheritance%20Tax%20Guide%2092F101%20(1-21).pdf", "asOf": "2026-07-24", "type": "official-dor" } ], "asOfDate": "2026-07-24", "verifyStatus": "attorney_reviewed", "reviewer": { "name": "Sakineh Majd, J.D.", "credential": "J.D. — Maine Bar #004999", "reviewedAt": "2026-07-24", "barNumber": "004999", "barJurisdiction": "Maine", "registryUrl": "https://apps.web.maine.gov/cgi-bin/online/maine_bar/attorney_directory_details.pl?bar_num=004999", "memoDate": "2026-07-24", "memoRef": "docs/reviews/estate-dataset/2026-07-24-majd/2026-07-24-email-confirmations.md", "note": "Sign-off per email confirmation #3 (2026-07-24, afternoon) in the archived correspondence record (memoRef): after reviewing the enacted 2026 amendments to KRS 140.070 and KRS 140.080, the reviewer confirmed the statute moved nephews and nieces (incl. of the half blood) into exempt Class A for deaths on/after 2026-01-01 (2026 Ky. Acts ch. 198 § 40), superseding her memo's legislative-currency discussion, and agreed the dataset should use the amended statutory classifications. Her KRS 140.080 review also covers the exemption/rate-schedule side. Corrected memorandum (v3) pending an Upwork file issue; this email record is the operative confirmation." }, "taxFoundationTripwire": { "agrees": true, "discrepancyNote": null, "checkedAsOf": "2025" }, "confidenceNotes": "Class B and Class C rate schedules carry the official statutory base-tax amounts (KRS 140.070; Ky. Dept. of Revenue inheritance-tax guide) so a calculator reproduces the official table exactly. BENEFICIARY-CLASS CORRECTION (primary source, KRS 140.070 read 2026-07-24): for deaths on/after 2026-01-01, 2026 Ky. Acts ch. 198 § 40 (eff. 2026-04-27) MOVED nephews and nieces (incl. of the half blood) from Class B to EXEMPT Class A. v1 and the attorney memo both placed them in Class B (the memo stated the amending provisions 'were removed during the amendment process' — that is incorrect; ch. 198 § 40 was enacted). Corrected here from the statute. SIGNED OFF 2026-07-24 (email confirmation #3): the reviewer confirmed the enacted 2026 amendments to KRS 140.070/140.080 move nephews and nieces (incl. half blood) into exempt Class A for deaths on/after 2026-01-01, superseding her memo's legislative-currency discussion, and agreed the dataset should use the amended statutory classifications.", "treatmentNote": "Kentucky inheritance tax is imposed separately on each beneficiary's distributive share. Classification depends on the beneficiary's relationship to the decedent. Kentucky does not currently impose a separate estate tax.", "reviewerSummary": "INHERITANCE: Class A exempt; Class B $1,000 exemption, graduated 4%–16%; Class C $500 exemption, graduated 6%–16%." }, { "state": "NE", "name": "Nebraska", "jurisdictionType": "state", "hasEstateTax": false, "hasInheritanceTax": true, "exemption": null, "exemptionYear": 2026, "exemptionIndexed": false, "exemptionIndexBasis": null, "rateSchedule": [], "flatRate": null, "topRate": null, "rateBasis": "per-class-inheritance", "portability": false, "filingThreshold": null, "giftClawbackNote": "Gifts made within three years of death are subject to Nebraska inheritance tax (Neb. Rev. Stat. § 77-2002).", "inheritanceClasses": [ { "className": "Class 1", "relationship": "Parents, grandparents, siblings, children, grandchildren and other lineal descendants (incl. adopted)", "exemption": 100000, "rateSchedule": [ { "floor": 100000, "rate": 0.01 } ], "topRate": 0.01, "notes": "$100,000 exemption, 1% above (LB310, eff. 1/1/2023). Surviving spouse fully exempt; beneficiaries under age 22 fully exempt." }, { "className": "Class 2", "relationship": "Aunts, uncles, nieces, nephews, and their lineal descendants", "exemption": 40000, "rateSchedule": [ { "floor": 40000, "rate": 0.11 } ], "topRate": 0.11, "notes": "$40,000 exemption, 11% above (LB310)." }, { "className": "Class 3", "relationship": "All others", "exemption": 25000, "rateSchedule": [ { "floor": 25000, "rate": 0.15 } ], "topRate": 0.15, "notes": "$25,000 exemption, 15% above (LB310)." } ], "statuteCite": "Neb. Rev. Stat. §§ 77-2004, 77-2005, 77-2006 (class rates/exemptions), as amended by LB310 (2022)", "dorCitationUrl": "https://nebraskalegislature.gov/laws/statutes.php?statute=77-2004", "sources": [ { "field": "inheritanceClasses", "url": "https://nebraskalegislature.gov/laws/statutes.php?statute=77-2004", "asOf": "2026-07-18", "type": "statute" } ], "asOfDate": "2026-07-18", "verifyStatus": "attorney_reviewed", "reviewer": { "name": "Sakineh Majd, J.D.", "credential": "J.D. — Maine Bar #004999", "reviewedAt": "2026-07-24", "barNumber": "004999", "barJurisdiction": "Maine", "registryUrl": "https://apps.web.maine.gov/cgi-bin/online/maine_bar/attorney_directory_details.pl?bar_num=004999", "memoDate": "2026-07-24", "memoRef": "docs/reviews/estate-dataset/2026-07-24-majd/2026-07-24-majd-independent-legal-review.pdf", "note": null }, "taxFoundationTripwire": { "agrees": true, "discrepancyNote": null, "checkedAsOf": "2025" }, "confidenceNotes": "LB310 (2022, eff. 1/1/2023) rates/exemptions confirmed: Class 1 (close relatives) $100,000 exemption / 1%; Class 2 (remote relatives) $40,000 / 11%; Class 3 (others) $25,000 / 15%; spouse and under-22 beneficiaries fully exempt. Nebraska inheritance tax is COUNTY-administered (paid to the county of the decedent's residence), not the state DoR — the statute is the authoritative source. NO estate tax. PENDING: LB468 (2025) proposed to flatten all classes to 1% / $100,000 — NOT enacted; current law is LB310. Reviewer to re-confirm exemption amounts. TF 2025 covers NE inheritance tax.", "treatmentNote": "Nebraska inheritance tax is imposed separately on each beneficiary's inheritance rather than upon the estate itself." }, { "state": "NJ", "name": "New Jersey", "jurisdictionType": "state", "hasEstateTax": false, "hasInheritanceTax": true, "exemption": null, "exemptionYear": 2026, "exemptionIndexed": false, "exemptionIndexBasis": null, "rateSchedule": [], "flatRate": null, "topRate": null, "rateBasis": "per-class-inheritance", "portability": false, "filingThreshold": null, "giftClawbackNote": "Gifts made within three years of death are presumed made in contemplation of death and subject to inheritance tax unless rebutted (N.J.S.A. 54:34-1.1). New Jersey's separate ESTATE tax was repealed for deaths on/after Jan 1, 2018.", "inheritanceClasses": [ { "className": "Class A", "relationship": "Spouse/civil-union partner, children, stepchildren, grandchildren, parents, grandparents", "exemption": null, "rateSchedule": [ { "floor": 0, "rate": 0 } ], "topRate": 0, "notes": "Fully exempt." }, { "className": "Class C", "relationship": "Siblings, spouse/civil-union partner of a child (son/daughter-in-law)", "exemption": 25000, "rateSchedule": [ { "floor": 25000, "rate": 0.11 }, { "floor": 1075000, "rate": 0.13 }, { "floor": 1375000, "rate": 0.14 }, { "floor": 1700000, "rate": 0.16 } ], "topRate": 0.16, "notes": "First $25,000 exempt; then 11% to $1.075M, 13% to $1.375M, 14% to $1.7M, 16% above." }, { "className": "Class D", "relationship": "All others (nieces, nephews, friends, unmarried partners, etc.)", "exemption": null, "rateSchedule": [ { "floor": 0, "rate": 0.15 }, { "floor": 700000, "rate": 0.16 } ], "topRate": 0.16, "notes": "15% on the first $700,000, 16% above; taxed from essentially the first dollar." }, { "className": "Class E", "relationship": "Qualified charities, religious/educational institutions, government", "exemption": null, "rateSchedule": [ { "floor": 0, "rate": 0 } ], "topRate": 0, "notes": "Exempt. (Historical Class B was abolished.)" } ], "statuteCite": "N.J.S.A. § 54:34-2 (inheritance tax rates by class)", "dorCitationUrl": "https://www.nj.gov/treasury/taxation/inheritance-estate/tax-rates.shtml", "sources": [ { "field": "inheritanceClasses", "url": "https://www.nj.gov/treasury/taxation/inheritance-estate/tax-rates.shtml", "asOf": "2026-07-18", "type": "official-dor" } ], "asOfDate": "2026-07-18", "verifyStatus": "attorney_reviewed", "reviewer": { "name": "Sakineh Majd, J.D.", "credential": "J.D. — Maine Bar #004999", "reviewedAt": "2026-07-24", "barNumber": "004999", "barJurisdiction": "Maine", "registryUrl": "https://apps.web.maine.gov/cgi-bin/online/maine_bar/attorney_directory_details.pl?bar_num=004999", "memoDate": "2026-07-24", "memoRef": "docs/reviews/estate-dataset/2026-07-24-majd/2026-07-24-majd-independent-legal-review.pdf", "note": null }, "taxFoundationTripwire": { "agrees": true, "discrepancyNote": "A rendered summary of the TF 2025 table miscategorized NJ as an estate-tax state; NJ's estate tax was repealed in 2018 and only the inheritance tax remains. The primary TF table lists NJ as inheritance-only, consistent with our row. Logged as a tripwire observation, not a data conflict.", "checkedAsOf": "2025" }, "confidenceNotes": "Class C and Class D rate brackets confirmed first-hand on the NJ Division of Taxation tax-rates page. Class A and Class E exempt. Estate tax repealed for deaths on/after 1/1/2018 (confirmed on the same page). Class B was abolished. TF 2025 lists NJ top inheritance rate 16%.", "treatmentNote": "New Jersey repealed its estate tax effective for estates of decedents dying on or after January 1, 2018." }, { "state": "PA", "name": "Pennsylvania", "jurisdictionType": "state", "hasEstateTax": false, "hasInheritanceTax": true, "exemption": null, "exemptionYear": 2026, "exemptionIndexed": false, "exemptionIndexBasis": null, "rateSchedule": [], "flatRate": null, "topRate": null, "rateBasis": "per-class-inheritance", "portability": false, "filingThreshold": null, "giftClawbackNote": "Gifts made within one year of death are added back to the extent each exceeds $3,000 per recipient (72 P.S. § 9107).", "inheritanceClasses": [ { "className": "Spouse", "relationship": "Surviving spouse; also a parent's transfer to a child age 21 or younger", "exemption": null, "rateSchedule": [ { "floor": 0, "rate": 0 } ], "topRate": 0, "notes": "0%. Charitable and governmental transfers are also exempt." }, { "className": "Lineal", "relationship": "Lineal descendants and ascendants (children over 21, grandchildren, parents, grandparents)", "exemption": null, "rateSchedule": [ { "floor": 0, "rate": 0.045 } ], "topRate": 0.045, "notes": "Flat 4.5%." }, { "className": "Sibling", "relationship": "Brothers and sisters (incl. half-siblings)", "exemption": null, "rateSchedule": [ { "floor": 0, "rate": 0.12 } ], "topRate": 0.12, "notes": "Flat 12%." }, { "className": "Other", "relationship": "All others (nieces, nephews, friends, etc.)", "exemption": null, "rateSchedule": [ { "floor": 0, "rate": 0.15 } ], "topRate": 0.15, "notes": "Flat 15%." } ], "statuteCite": "72 P.S. § 9116 (inheritance tax rates); § 9107 (gift add-back)", "dorCitationUrl": "https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/inheritance-tax", "sources": [ { "field": "inheritanceClasses", "url": "https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/inheritance-tax", "asOf": "2026-07-18", "type": "official-dor" } ], "asOfDate": "2026-07-18", "verifyStatus": "attorney_reviewed", "reviewer": { "name": "Sakineh Majd, J.D.", "credential": "J.D. — Maine Bar #004999", "reviewedAt": "2026-07-24", "barNumber": "004999", "barJurisdiction": "Maine", "registryUrl": "https://apps.web.maine.gov/cgi-bin/online/maine_bar/attorney_directory_details.pl?bar_num=004999", "memoDate": "2026-07-24", "memoRef": "docs/reviews/estate-dataset/2026-07-24-majd/2026-07-24-majd-independent-legal-review.pdf", "note": null }, "taxFoundationTripwire": { "agrees": true, "discrepancyNote": null, "checkedAsOf": "2025" }, "confidenceNotes": "Rates confirmed on the PA DoR inheritance-tax page: 0% surviving spouse and parent→child age 21 or under (and charities); 4.5% lineal descendants/ascendants; 12% siblings; 15% all others. Flat per-class rates (no dollar brackets). NO estate tax. 5% discount if paid within 3 months; due within 9 months. TF 2025 covers PA inheritance tax.", "treatmentNote": "Pennsylvania imposes inheritance tax on each beneficiary's transfer rather than an estate tax on the decedent's estate. Tax rates depend upon the beneficiary's relationship to the decedent." }, { "state": "MD", "name": "Maryland", "jurisdictionType": "state", "hasEstateTax": true, "hasInheritanceTax": true, "exemption": 5000000, "exemptionYear": 2026, "exemptionIndexed": false, "exemptionIndexBasis": null, "rateSchedule": [ { "floor": 40000, "rate": 0.008 }, { "floor": 90000, "rate": 0.016 }, { "floor": 140000, "rate": 0.024 }, { "floor": 240000, "rate": 0.032 }, { "floor": 440000, "rate": 0.04 }, { "floor": 640000, "rate": 0.048 }, { "floor": 840000, "rate": 0.056 }, { "floor": 1040000, "rate": 0.064 }, { "floor": 1540000, "rate": 0.072 }, { "floor": 2040000, "rate": 0.08 }, { "floor": 2540000, "rate": 0.088 }, { "floor": 3040000, "rate": 0.096 }, { "floor": 3540000, "rate": 0.104 }, { "floor": 4040000, "rate": 0.112 }, { "floor": 5040000, "rate": 0.12 }, { "floor": 6040000, "rate": 0.128 }, { "floor": 7040000, "rate": 0.136 }, { "floor": 8040000, "rate": 0.144 }, { "floor": 9040000, "rate": 0.152 }, { "floor": 10040000, "rate": 0.16 } ], "flatRate": false, "topRate": 0.16, "rateBasis": "whole-estate-with-credit", "portability": true, "filingThreshold": 5000000, "giftClawbackNote": "Maryland has no state gift tax. Portability of a predeceased spouse's unused Maryland exemption is allowed with a timely election. The inheritance tax (below) is separate from and additive to the estate tax, though inheritance tax paid is credited against the estate tax.", "inheritanceClasses": [ { "className": "Exempt family", "relationship": "Spouse, children and other lineal descendants, stepchildren, parents, grandparents, siblings, spouse/surviving spouse of a child, registered domestic partners (deaths on/after 10/1/2023), and 501(c)(3) organizations, per Tax-General § 7-203", "exemption": null, "rateSchedule": [ { "floor": 0, "rate": 0 } ], "topRate": 0, "notes": "Immediate family and the relationships listed in Tax-General § 7-203 are fully exempt from inheritance tax." }, { "className": "Collateral / Other", "relationship": "Nieces, nephews, aunts, uncles, cousins, friends, and other non-exempt beneficiaries", "exemption": null, "rateSchedule": [ { "floor": 0, "rate": 0.1 } ], "topRate": 0.1, "notes": "Flat 10% (Tax-General § 7-204)." } ], "statuteCite": "Md. Code, Tax-General §§ 7-304, 7-309 (estate tax exclusion/portability/rate); §§ 7-203, 7-204 (inheritance tax exemptions/10% rate)", "dorCitationUrl": "https://www.marylandtaxes.gov/individual/estate-inheritance/estate-inheritance-legislation.php", "sources": [ { "field": "exemption", "url": "https://www.marylandtaxes.gov/individual/estate-inheritance/estate-inheritance-legislation.php", "asOf": "2026-07-18", "type": "official-dor" }, { "field": "inheritanceClasses", "url": "https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg§ion=7-203&enactments=false", "asOf": "2026-07-18", "type": "statute" }, { "field": "inheritanceClasses", "url": "https://registers.maryland.gov/main/taxes.html", "asOf": "2026-07-18", "type": "official-dor" } ], "asOfDate": "2026-07-18", "verifyStatus": "attorney_reviewed", "reviewer": { "name": "Sakineh Majd, J.D.", "credential": "J.D. — Maine Bar #004999", "reviewedAt": "2026-07-24", "barNumber": "004999", "barJurisdiction": "Maine", "registryUrl": "https://apps.web.maine.gov/cgi-bin/online/maine_bar/attorney_directory_details.pl?bar_num=004999", "memoDate": "2026-07-24", "memoRef": "docs/reviews/estate-dataset/2026-07-24-majd/2026-07-24-majd-independent-legal-review.pdf", "note": null }, "taxFoundationTripwire": { "agrees": true, "discrepancyNote": "TF 2025 notes MD is the only state to levy BOTH an estate tax and an inheritance tax, with the lowest inheritance top rate (flat 10%) — consistent with our row.", "checkedAsOf": "2025" }, "confidenceNotes": "Maryland is the only jurisdiction with BOTH taxes. ESTATE tax: $5,000,000 exemption (fixed, NOT indexed), portability allowed, top rate 16% via the § 2011(b)-style graduated table applied to the taxable estate above $5M (intermediate brackets indicative; top rate confirmed). INHERITANCE tax: 10% flat on collateral/other beneficiaries; immediate family exempt (Tax-General § 7-203). $5M exemption confirmed via marylandtaxes.gov summary; the § 7-203 exemption list to be reviewer-confirmed on mgaleg.maryland.gov. Watch pending 2026 bill SB0277 (may alter thresholds) — not enacted, current law is $5M.", "treatmentNote": "Maryland imposes both an estate tax and an inheritance tax. Whether either tax applies depends upon separate statutory rules governing the estate and the beneficiary receiving the transferred property." } ]