United States: State Death Tax Chart - April 2015 (Revised)

Last Updated: April 22 2015
Article by Charles D. Fox, IV

This chart is maintained for the McGuireWoods LLP Website and is updated regularly.

  Type of Tax Effect of EGTRRA on Pick-up Tax and Size of Gross Estate Legislation Affecting State Death Tax 2015 State Death Tax Threshold
Alabama None Tax is tied to federal state death tax credit.
AL ST § 40-15-2.
   
Alaska None Tax is tied to federal state death tax credit.
AK ST § 43.31.011.
   
Arizona None Tax was tied to federal state death tax credit.
AZ ST §§ 42-4051; 42-4001(2), (12).

On May 8, 2006, Governor Napolitano signed SB 1170 which permanently repealed Arizona's state estate tax.
   
Arkansas None Tax is tied to federal state death tax credit.
AR ST § 26-59-103; 26-59-106; 26-59-109, as amended March, 2003.
   
California None Tax is tied to federal state death tax credit. CA REV & TAX §§ 13302; 13411.    
Colorado None Tax is tied to federal state death tax credit. CO ST §§ 39-23.5-103; 39-23.5-102.    
Connecticut Separate Estate Tax As part of the two year budget which became law on September 8, 2009, the exemption for the separate estate and gift taxes was increased to $3.5 million, effective January 1, 2010, the tax rates were reduced to a spread of 7.2% to 12%, and effective for decedents dying on or after January 1, 2010, the Connecticut tax is due six months after the date of death. CT ST § 12-391. In May 2011, the threshold was lowered to $2 million retroactive to January 1, 2011.   $2,000,000
Delaware Pick up Only For decedents dying after June 30, 2009.

The federal deduction for state death taxes is not taken into account in calculating the state tax.
DE ST TI 30 §§ 1502(c)(2).
On March 28, 2013, the Governor signed HB 51 to eliminate the four year sunset provision that originally applied to the tax as enacted in June 2009. $5,430,000 (indexed for inflation)
District of Columbia Pick-up Only Tax frozen at federal state death tax credit in effect on January 1, 2001.

In 2003, tax imposed only on estates exceeding EGTRRA applicable exclusion amount. Thereafter, tax imposed on estates exceeding $1 million.
DC CODE §§ 47-3702; 47-3701; approved by Mayor on June 20, 2003; effective retroactively to death occurring on and after January 1, 2003.

No separate state QTIP election.
On June 24, 2014, the D.C. Council approved changes to the D.C. Estate Tax. The changes include possible increases in the D.C. estate tax threshold to $2 million in 2016 and to the federal threshold of $5 million indexed for inflation in 2018 or later. Both increases are subject to the District meeting or exceeding certain revenue targets which may or may not happen. $1,000,000
Florida None Tax is tied to federal state death tax credit.
FL ST § 198.02; FL CONST. Art. VII, Sec. 5
   
Georgia None Tax is tied to federal state death tax credit.

GA ST § 48-12-2.
   
Hawaii Modified Pick-up Tax Tax was tied to federal state death tax credit.
HI ST §§ 236D-3; 236D-2; 236D-B

The Hawaii Legislature on April 30, 2010 overrode the Governor's veto of HB 2866 to impose a Hawaii estate tax on residents and also on the Hawaii assets of a non-resident or a non US citizen.
On May 2, 2012, the Hawaii legislature passed HB2328 which conforms the Hawaii estate tax exemption to the federal estate tax exemption for decedents dying after January 25, 2012. $5,430,000 (indexed for inflation for deaths occurring after January 25, 2012)
Idaho None Tax is tied to federal state death tax credit.
ID ST §§ 14-403; 14-402; 63-3004 (as amended Mar. 2002).
   
Illinois Modified Pick-up Only On January 13, 2011, Governor Quinn signed Public Act 096-1496 which increased Illinois' individual and corporate income tax rates. Included in the Act was the reinstatement of Illinois' estate tax as of January 1, 2011 with a $2 million exemption.

Senate Bill 397 passed both the Illinois House and Senate as part of the tax package for Sears and CME on December 13, 2011. 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.

Illinois permits a separate state QTIP election, effective September 8, 2009. 35 ILCS 405/2(b-1).
  $4,000,000
Indiana None Pick-up tax is tied to federal state death tax credit.
IN ST §§ 6-4.1-11-2; 6-4.1-1-4.
On May 11, 2013, Governor Pence signed HB 1001 which repealed Indiana's inheritance tax retroactively to January 1, 2013. This replaced Indiana's prior law enacted in 2012 which phased out Indiana's 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.  
Iowa Inheritance Tax Pick-up tax is tied to federal state death tax credit. IA ST § 451.2; 451.13. Effective July 1, 2010, Iowa specifically reenacted its pick-up estate tax for decedents dying after December 31, 2010. Iowa Senate File 2380, reenacting IA ST § 451.2.

Iowa has a separate inheritance tax on transfers to remote relatives and third parties.
   

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