Status of State Death Taxes: Summary

Current as of January, 2024

The Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA) phased out the state death tax credit, reducing the credit by 25 percent in 2002, 50 percent in 2003, 75 percent in 2004, and repealing the credit entirely in 2005. Many states that imposed a state death tax equal to the state death tax credit ("credit estate tax") faced the elimination of their estate tax. Below is a chart that summarizes the actions taken by the states in response to EGTRRA and subsequent legislation making repeal of the credit permanent.

State	Type of death taxes imposed	Current status	Relevant due dates	Gift tax imposed?	GSTT imposed?
Alabama	None	Requires a constitutional amendment to decouple. No tax imposed on estates of persons dying after 12/31/04.	N/A	No	Yes, but linked to federal credit, so no GSTT imposed on estates of persons dying after 12/31/04
Alaska	None	No tax imposed on estates of persons dying after 12/31/04	N/A	No	No
Arizona	None	No tax imposed on estates of persons dying after 12/31/04	N/A	No	No
Arkansas	None	Tax repealed for estates of persons dying after 12/31/04	N/A	No	No
California	None	No tax imposed on estates of persons dying after 12/31/04	N/A	No	Yes, but linked to federal credit, so no GSTT imposed on estates of persons dying after 12/31/04
Colorado	None	No tax imposed on estates of persons dying after 12/31/04	N/A	No	Yes, but linked to federal credit, so no GSTT imposed on estates of persons dying after 12/31/04
Connecticut	Estate tax	Estate tax imposed	Report and pay within 6 months of death	Yes	No
Delaware	Credit estate tax	No estate tax imposed on estates of persons dying after 12/31/17	Report and pay within 9 months of death	No	No
District of Columbia	Estate tax	Estate tax imposed	Report and pay within 10 months of death	No	No
Florida	None	Requires a constitutional amendment to decouple. No tax imposed on estates of persons dying after 12/31/04.	N/A	No	Yes, but linked to federal credit, so no GSTT imposed on estates of persons dying after 12/31/04
Georgia	None	No tax imposed on estates of persons dying after 12/31/04	N/A	No	No
Hawaii	Estate tax	Estate tax imposed	Report and pay by federal due date	No	Yes
Idaho	None	No tax imposed on estates of persons dying after 12/31/04	N/A	No	Yes, but linked to federal credit, so no GSTT imposed on estates of persons dying after 12/31/04
Illinois	Credit estate tax	Tax decoupled and equal to credit that would have been allowable before EGTRRA 2001 enacted	Report and pay by federal due date	No	No GST tax imposed for decedents dying after 12/31/04
Indiana	None	Inheritance tax not applicable to estates of persons dying after 12/31/12	N/A	No	No
Iowa	Inheritance tax	Inheritance tax imposed. No credit estate tax imposed on estates of persons dying after 12/31/04.	Report and pay within 9 months of death	No	Yes, but linked to federal credit, so no GSTT imposed on estates of persons dying after 12/31/04
Kansas	None	No tax imposed after 12/31/09	N/A	No	No
Kentucky	Inheritance tax	Inheritance tax imposed. No credit estate tax imposed on estates of persons dying after 12/31/04.	Report and pay within 18 months of death	No	No
Louisiana	None	Inheritance tax repealed for estates of persons dying after 6/30/04. No credit estate tax imposed on estates of persons dying after 12/31/04.	N/A	Repealed effective 7/1/08	No
Maine	Estate tax	Estate tax imposed	Report and pay within 9 months of death	No	No
Maryland	Inheritance tax and credit estate tax	Inheritance tax imposed. Credit estate tax is decoupled and equal to federal credit before repeal and reductions.	Report to Registry of Wills and pay within 9 months of death.	No	Yes, but linked to federal credit, so no GSTT imposed on estates of persons dying after 12/31/04
Massachusetts	Credit estate tax	Tax is decoupled and equal to federal credit in effect on 12/31/00	Report and pay within 9 months of death	No	Yes, tax is decoupled and equal to federal credit in effect on 12/31/81
Michigan	None	No tax imposed on estates of persons dying after 12/31/04	N/A	No	Yes, but linked to federal credit, so no GSTT imposed on estates of persons dying after 12/31/04
Minnesota	Estate tax	Estate tax imposed	Report and pay within 9 months of death	No	No
Mississippi	None	No tax imposed on estates of persons dying after 12/31/04	N/A	No	No
Missouri	None	No tax imposed on estates of persons dying after 12/31/04	N/A	No	Yes, but linked to federal credit, so no GSTT imposed on estates of persons dying after 12/31/04
Montana	None	No tax imposed on estates of persons dying after 12/31/04	N/A	No	Yes, but linked to federal credit, so no GSTT imposed on estates of persons dying after 12/31/04
Nebraska	Inheritance tax	Inheritance tax imposed. Estate tax repealed as of 1/1/07.	Report and pay within 12 months of death	No	Repealed as of 1/1/07
Nevada	None	Requires a constitutional amendment to decouple. No tax imposed on estates of persons dying after 12/31/04.	N/A	No	Yes, but linked to federal credit, so no GSTT imposed on estates of persons dying after 12/31/04
New Hampshire	None	Inheritance tax repealed for estates of persons dying after 12/31/02. No credit estate tax imposed on estates of persons dying after 12/31/04.	N/A	No	No
New Jersey	Inheritance tax	Inheritance tax imposed	Report and pay inheritance tax within 8 months of death	No	No
New Mexico	None	No tax imposed on estates of persons dying after 12/31/04	N/A	No	No
New York	Estate tax	Estate tax imposed	Report and pay within 9 months of death	No	Tax was decoupled and equal to federal credit in effect on 7/22/98. Repealed as of 4/1/14.
North Carolina	None	Tax was decoupled and equal to federal credit in effect prior to repeal and reductions. Credit estate tax repealed as of 1/1/13.	N/A	Repealed as of 1/1/09	Yes, but linked to federal credit, so no GSTT imposed on estates of persons dying after 12/31/04
North Dakota	None	No tax imposed on estates of persons dying after 12/31/04	N/A	No	No
Ohio	None	Estate tax imposed before 2013. No credit estate tax imposed on estates of persons dying after 12/31/04. Estate tax and credit estate tax repealed for estates of persons dying after 12/31/12.	N/A	No	Yes, but linked to federal credit, so no GSTT imposed on estates of persons dying after 12/31/04
Oklahoma	None	Estate tax repealed for estates of persons dying after 12/31/09. No credit estate tax imposed on estates of persons dying after 12/31/04.	N/A	No	No
Oregon	Estate tax	Estate tax is imposed	Report and pay within 9 months of death	No	No
Pennsylvania	Inheritance tax	Inheritance tax imposed. Decoupling legislation repealed. No credit estate tax imposed on estates of persons dying after 12/31/04.	Report and pay inheritance tax within 9 months of death	No	No
Rhode Island	Credit estate tax	Tax is decoupled and equal to federal credit in effect on 1/1/01	Report and pay within 9 months of death	No	Yes, but linked to federal credit, so no GSTT imposed on estates of persons dying after 12/31/04
South Carolina	None	No credit estate tax imposed on estates of persons dying after 12/31/04	N/A	No	Yes, but linked to federal credit, so no GSTT imposed on estates of persons dying after 12/31/04
South Dakota	None	No tax imposed on estates of persons dying after 12/31/04	N/A	No	No
Tennessee	None	No inheritance tax after 2015. No credit estate tax imposed on estates of persons dying after 12/31/04.	Report and pay inheritance tax within 9 months of death	No, repealed as of 1/1/12	Yes, but linked to federal credit, so no GSTT imposed on estates of persons dying after 12/31/04
Texas	None	No tax imposed on estates of persons dying after 12/31/04	N/A	No	Yes, but linked to federal credit, so no GSTT imposed on estates of persons dying after 12/31/04
Utah	None	No tax imposed on estates of persons dying after 12/31/04	N/A	No	No
Vermont	Credit estate tax	Tax is decoupled	Report and pay by federal due date	No	Yes, tax is decoupled and equal to federal credit in effect on 1/1/01
Virginia	None	Tax automatically decoupled and equal to federal credit in effect on 1/1/78. No tax imposed on estates of persons dying on or after 7/1/07.	N/A	No	Yes, but linked to federal credit, so no GSTT imposed on estates of persons dying after 12/31/04
Washington	Estate tax	Stand-alone estate tax imposed on estates of persons dying on or after 1/1/06	Report and pay by federal due date	No	Repealed on 5/17/05
West Virginia	None	No tax imposed on estates of persons dying after 12/31/04	N/A	No	Yes, but linked to federal credit, so no GSTT imposed on estates of persons dying after 12/31/04
Wisconsin	None	No tax imposed on estates of persons dying after 12/31/07	N/A	No	No
Wyoming	None	No tax imposed on estates of persons dying after 12/31/04	N/A	No	No