State Estate Tax Chart | Practical Law

State Estate Tax Chart | Practical Law

A Chart providing information on state death taxes, including the state estate tax, inheritance tax, gift tax, and generation skipping transfer (GST) tax. This Chart differentiates between states that have an estate tax separate from the federal estate tax and those that have a modified pick-up estate tax. This Chart also distinguishes states that have repealed their state estate tax laws from those where the state estate tax laws remain but are ineffective. This Chart also shows which states allow a separate QTIP or portability election for the state estate tax.

State Estate Tax Chart

Practical Law Checklist w-006-9465 (Approx. 22 pages)

State Estate Tax Chart

by Practical Law Trusts & Estates
MaintainedUSA (National/Federal)
A Chart providing information on state death taxes, including the state estate tax, inheritance tax, gift tax, and generation skipping transfer (GST) tax. This Chart differentiates between states that have an estate tax separate from the federal estate tax and those that have a modified pick-up estate tax. This Chart also distinguishes states that have repealed their state estate tax laws from those where the state estate tax laws remain but are ineffective. This Chart also shows which states allow a separate QTIP or portability election for the state estate tax.