code,name,tax_type,estate_tax_2026,inheritance_tax_2026,status,status_year,status_verified,exemption_usd,exemption_kind,bottom_rate,top_rate,citation,source_url,special_rule,tax_year,retrieved
CT,Connecticut,estate,True,False,levies_tax,,,15000000,exclusion_subtracted,0.12,0.12,Conn. Gen. Stat. §12-391,https://www.cga.ct.gov/current/pub/chap_217.htm,"Exemption matches the federal basic exclusion. Flat 12%, with total tax capped at $15,000,000. Connecticut is the only state that also levies its own gift tax. The exemption tracks the federal basic exclusion under CGS §12-391(c)(4); Rev. Proc. 2025-32 §2.14 sets that at $15,000,000 for 2026. Widely circulated 2026 charts still print $13,600,000 for Connecticut and are stale.",2026,2026-07-11
DC,District of Columbia,estate,True,False,levies_tax,,,4988400,exclusion_subtracted,0.112,0.16,D.C. Code §47-3702; §47-3701(14) (COLA),https://otr.cfo.dc.gov/sites/default/files/dc/sites/otr/publication/attachments/2026_D-76_v1.0_final.pdf,"Estates of decedents dying 2026-01-01 through 2026-12-31 have an exclusion of $4,988,400, published in the 2026 D-76 booklet. WARNING for anyone re-verifying: the obvious OTR landing page at otr.cfo.dc.gov/page/dc-estate-inheritance-and-fiduciary-tax-information is stale and stops at 2025, so checking it alone wrongly suggests no 2026 figure was published. Amount is COLA adjusted under D.C. Code §47-3701(14).",2026,2026-07-11
HI,Hawaii,estate,True,False,levies_tax,,,5490000,exclusion_subtracted,0.1,0.2,"HRS ch. 236E; Act 27, SLH 2018",https://files.hawaii.gov/tax/forms/current/m6ins.pdf,"Exclusion set at $5,490,000 for decedents dying on or after 2018-01-01 by Act 27, SLH 2018. Figure rests on Department of Taxation publications; the HRS text itself was unreachable (capitol.hawaii.gov blocks automated access). The current Form M-6 instructions are REV. 2025 and predate Act 35, SLH 2026, which updated IRC conformity without changing the exclusion.",2026,2026-07-11
IL,Illinois,estate,True,False,levies_tax,,,4000000,threshold_interrelated_calculation,,,35 ILCS 405/2,https://www.ilga.gov/legislation/ilcs/ilcs3.asp?ActID=2624,"Interrelated calculation under the Attorney General's instructions rather than a simple bracket table. Effective marginal rate just above the threshold is roughly 28%. The $4,000,000 figure rests on a statute copy current only through 2025-01-01; ilga.gov was unreachable for re-verification. That the tax exists for 2026 deaths is primary (AG Form 700 covers 2023 to 2026 decedents).",2026,2026-07-11
MA,Massachusetts,estate,True,False,levies_tax,,,2000000,filing_threshold_with_credit,,0.16,G.L. c. 65C §2A,https://www.mass.gov/info-details/massachusetts-estate-tax-guide,"Computed from the former federal state death tax credit table (Table A) less a $99,600 credit under M.G.L. c. 65C §2A(f), which produces the $2,000,000 effective threshold. Neither figure is inflation indexed. For deaths on or after 2025-08-01 the computation for a resident decedent starts from the federal gross estate less real and tangible property located outside Massachusetts, replacing the prior proration method. Threshold and credit are unchanged by that amendment.",2026,2026-07-11
MD,Maryland,both,True,True,levies_tax,,,5000000,exemption_plus_separate_inheritance_tax,0.16,0.16,"Md. Tax-Gen. §§7-203, 7-309",https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg&section=7-309,"Only jurisdiction with both taxes. 16% estate tax above $5,000,000 plus a 10% inheritance tax on heirs outside close family. The two are credited against each other.",2026,2026-07-11
ME,Maine,estate,True,False,levies_tax,,,7160000,exclusion_subtracted,0.08,0.12,36 M.R.S. ch. 577; §4119 (indexing),https://www.maine.gov/revenue/taxes/income-estate-tax/estate-tax-706me,"Maine Revenue Services: for estates of decedents dying in 2026 the annual exclusion amount is $7,160,000. Indexed annually by chained CPI under 36 M.R.S. §4119.",2026,2026-07-11
MN,Minnesota,estate,True,False,levies_tax,,,3000000,exclusion_subtracted,0.13,0.16,Minn. Stat. §291.016 subd. 3(b)(4); §291.03,https://www.revenue.state.mn.us/estate-tax-filing-requirement,"Exemption has been $3,000,000 since 2020. Minn. Laws 2026 ch. 128 art. 1 §31 moved the IRC conformity date only; §§291.016 and 291.03 were untouched.",2026,2026-07-11
NY,New York,estate,True,False,levies_tax,,,7350000,whole_estate_threshold_with_cliff,0.0306,0.16,N.Y. Tax Law §952(c) (cliff); Form ET-706-I,https://www.tax.ny.gov/pit/estate/etidx.htm,"Cliff. N.Y. Tax Law §952(c): ""no credit shall be allowed to the estate of any decedent whose New York taxable estate exceeds one hundred five percent of the basic exclusion amount."" Above $7,717,500 in 2026 the entire estate is taxed from the first dollar. Exclusion sequence: 2024 $6,940,000, 2025 $7,160,000, 2026 $7,350,000.",2026,2026-07-11
OR,Oregon,estate,True,False,levies_tax,,,1000000,whole_estate_threshold,0.1,0.16,ORS 118.010,https://www.oregonlegislature.gov/bills_laws/ors/ors118.html,"Lowest threshold in the country. Tax is computed on the whole taxable estate once the $1,000,000 threshold is crossed.",2026,2026-07-11
RI,Rhode Island,estate,True,False,levies_tax,,,1838056,filing_threshold_with_credit,,0.16,RI Div. of Taxation ADV 2025-27,https://tax.ri.gov/tax-sections/estate-tax,"Threshold VERIFIED: for decedents dying on or after 2026-01-01, a gross estate over $1,838,056. Adjacent years: 2024 $1,774,583, 2025 $1,802,431. Computed from the former federal credit table less a statutory credit under R.I. Gen. Laws §44-22-1.1. The credit amount of $87,940 is NOT independently verified here; the Division publishes thresholds on the web page and the credit in advisory ADV 2025-27, which could not be retrieved. Treat the credit as unconfirmed. The credit is a CPI-indexed figure with a $64,400 statutory base under R.I. Gen. Laws §44-22-1.1; the $87,940 indexed value carried by the calculator remains unconfirmed.",2026,2026-07-11
VT,Vermont,estate,True,False,levies_tax,,,5000000,exclusion_subtracted,0.16,0.16,32 V.S.A. §7442a,https://tax.vermont.gov/individuals/estate-tax,"32 V.S.A. §7442a: under $5,000,000 none; $5,000,000 or more, 16 percent of the excess over $5,000,000. In 2026 the legislature raised the estate tax FILING threshold to $5,000,000 to match the payment threshold, effective 2026-06-18. That changed who must file, not the exclusion or the rate.",2026,2026-07-11
WA,Washington,estate,True,False,levies_tax,,,3000000,exclusion_subtracted,0.1,0.2,"RCW ch. 83.100; SB 5813 (Ch. 421, 2025 Laws, signed 2025-05-20)",https://dor.wa.gov/taxes-rates/other-taxes/estate-tax-tables,"2026 is split. Deaths 2026-01-01 to 2026-06-30 use a $3,076,000 exclusion and a rate schedule topping at 35% (bracket key WA_2026H1). Deaths on or after 2026-07-01 use a $3,000,000 exclusion and the 10% to 20% schedule (bracket key WA). Washington DOR states the $3,000,000 ""is not set to increase going forward due to an expired CPI in the statute."" The filing threshold equals the exclusion in every year and is measured on the GROSS estate, not the net estate.",2026,2026-07-11
KY,Kentucky,inheritance,False,True,levies_tax,,,500,per_class_allowance,0.04,0.16,"KRS 140.070, 140.080",https://apps.legislature.ky.gov/law/statutes/chapter.aspx?id=38267,"Class A (spouse, children, grandchildren, parents, siblings) fully exempt. Class B (nieces, nephews) 4% to 16% over $1,000. Class C (unrelated) 6% to 16% over $500.",2026,2026-07-11
NE,Nebraska,inheritance,False,True,levies_tax,,,100000,per_class_allowance,0.01,0.15,Neb. Rev. Stat. §§77-2004 to 77-2006,https://nebraskalegislature.gov/laws/statutes.php?statute=77-2004,"Levied at county level per beneficiary. Close relatives 1% over $100,000 each, remote relatives 11% over $40,000, all others 15% over $25,000. Heirs under 22 are exempt.",2026,2026-07-11
NJ,New Jersey,inheritance,False,True,levies_tax,,,25000,per_class_allowance,0.11,0.16,N.J.S.A. 54:38-1 (estate tax); N.J.S.A. 54:34-1 et seq. (inheritance tax),https://www.nj.gov/treasury/taxation/inheritance-estate/inheritance.shtml,"Inheritance tax RETAINED. Only the separate ESTATE tax was ended: N.J.S.A. 54:38-1 provides that for a resident decedent dying on or after 2018-01-01 there shall be no estate tax imposed. Class A (spouse, children, grandchildren, parents) fully exempt from the inheritance tax. Class C (siblings, children-in-law) 11% to 16% over a $25,000 allowance. Class D (everyone else) 15% to 16% from the first dollar. Caution: New Jersey’s own web page says no estate tax was imposed for decedents who died ""after January 1, 2018,"" which read literally leaves 2018-01-01 taxable; the statute says on or after.",2026,2026-07-11
PA,Pennsylvania,inheritance,False,True,levies_tax,,,0,no_exemption,0.045,0.15,72 P.S. §9116,https://www.revenue.pa.gov/TaxTypes/InheritanceTax/,"Taxed from the first dollar with no exemption. Spouses 0%, children and parents 4.5%, siblings 12%, all others 15%.",2026,2026-07-11
AK,Alaska,none,False,False,sponge_dormant,,False,,,,,Alaska Stat. §43.31,https://tax.alaska.gov/,"Levied a pick-up tax measured by the federal credit under IRC §2011, which terminated for deaths after 2004-12-31. No state death tax applies today. Whether the state statute was repealed or merely computes to zero has not been individually verified.",2026,2026-07-11
AL,Alabama,none,False,False,sponge_dormant,,False,,,,,Ala. Code §40-15-2,https://www.revenue.alabama.gov/,"Levied a pick-up tax measured by the federal credit under IRC §2011, which terminated for deaths after 2004-12-31. No state death tax applies today. Whether the state statute was repealed or merely computes to zero has not been individually verified.",2026,2026-07-11
AR,Arkansas,none,False,False,sponge_dormant,,True,,,,,"Ark. Code §§26-59-103, 26-59-106(a)",https://www.dfa.arkansas.gov/,"Date-frozen sponge with a self-executing sunset. §26-59-106(a) measures the tax by the federal credit ""as in effect on January 1, 2002."" Because that freeze date is after EGTRRA, the frozen law already contains the phase-out and the §2011(f) termination, so it computes to zero, and §26-59-103 is an express sunset. No repeal year is published: the sunset's enactment year was not read.",2026,2026-07-11
AZ,Arizona,none,False,False,repealed,2006,True,,,,,"A.R.S. tit. 42 ch. 4, repealed by 2006 Ariz. Sess. Laws ch. 262 §3 (S.B. 1170)",https://www.azleg.gov/legtext/47leg/2r/laws/0262.htm,Repealed outright by S.B. 1170 in 2006 rather than lapsing with the federal credit.,2026,2026-07-11
CA,California,none,False,False,statutory_prohibition_by_initiative,1982,True,,,,,"Cal. Rev. & Tax. Code §§13301, 13302 (Part 8 repealed and added 1982-06-08 by initiative Proposition 6)",https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC&sectionNum=13301,"Prohibition adopted by ballot initiative, but STATUTORY rather than constitutional. The code itself heads Part 8 ""repealed and added June 8, 1982, by initiative Proposition 6."" §13301 bars state and local death taxes except the §13302 pick-up carve-out, which computes to zero. Do not code this as a constitutional cap.",2026,2026-07-11
CO,Colorado,none,False,False,sponge_dormant,,False,,,,,C.R.S. §39-23.5-103,https://tax.colorado.gov/,"Levied a pick-up tax measured by the federal credit under IRC §2011, which terminated for deaths after 2004-12-31. No state death tax applies today. Whether the state statute was repealed or merely computes to zero has not been individually verified.",2026,2026-07-11
DE,Delaware,none,False,False,repealed,2018,True,,,,,"81 Del. Laws c. 52 §1 (H.B. 16, 149th G.A.), repealing Del. Code tit. 30 §§1501 to 1507",https://legis.delaware.gov/legacy/SessionLaws/ga149/chp052.shtml,"Estate tax repealed for estates of decedents dying after 2017-12-31. Delaware had reinstated the tax in 2009 with a four-year sunset; H.B. 51 (79 Del. Laws c. 11, 2013) deleted that sunset clause outright rather than extending it, and S.B. 149 (79 Del. Laws c. 162, 2013) restructured the tax before the 2017 repeal.",2026,2026-07-11
FL,Florida,none,False,False,constitutional_cap,,True,,,,,"Fla. Const. Art. VII §5(a); Fla. Stat. §§198.02, 198.41",https://www.flsenate.gov/Laws/Constitution#A7S05,"Constitutionally capped. Fla. Const. Art. VII §5(a) provides that no tax upon estates or inheritances ""shall be levied by the state, or under its authority, in excess of the aggregate of amounts which may be allowed to be credited upon or deducted from any similar tax levied by the United States or any state."" Fla. Stat. ch. 198 implements that as a pick-up tax measured by the former federal credit, and §198.41 keeps the chapter in force so long as a federal estate tax exists. The federal credit under IRC §2011 terminated for deaths after 2004-12-31 and the section was repealed in 2014, so Florida collects nothing. Note the clause reads ""credited upon or deducted from,"" and the §2058 deduction still exists, so the precise outer limit of the cap is a question commentators have raised; it is not resolved here.",2026,2026-07-11
GA,Georgia,none,False,False,zeroed_by_statute,2014,True,,,,,O.C.G.A. §48-12-1,https://codes.findlaw.com/ga/title-48-revenue-and-taxation/ga-code-sect-48-12-1.html,"O.C.G.A. §48-12-1: on and after July 1, 2014 no estate taxes are levied by the state. The chapter was zeroed prospectively rather than struck.",2026,2026-07-11
IA,Iowa,none,False,False,repealed,2025,True,,,,,Iowa Code ch. 450; S.F. 619 (2021),https://revenue.iowa.gov/,Inheritance tax phased out and fully repealed for deaths on or after 2025-01-01 (S.F. 619).,2026,2026-07-11
ID,Idaho,none,False,False,repealed,,False,,,,,Idaho Code tit. 14 ch. 4 [REPEALED],https://tax.idaho.gov/,"Repealed, but NO YEAR IS PUBLISHED HERE. The status was established by bracketing the codifications: title 14 ch. 4 is intact in the 2019 Idaho Code and shows [REPEALED] from 2020 onward. The repealing act was never read because every Idaho state server refused connections. Do not infer a year from this record.",2026,2026-07-11
IN,Indiana,none,False,False,repealed,2013,True,,,,,Ind. Code §6-4.1 (repealed),https://www.in.gov/dor/,Standalone inheritance tax repealed retroactive to deaths after 2012-12-31.,2026,2026-07-11
KS,Kansas,none,False,False,repealed,2010,False,,,,,"K.S.A. §79-15,203",https://www.ksrevenue.gov/,Standalone estate tax repealed for deaths after 2009. Year not re-verified against the statute.,2026,2026-07-11
LA,Louisiana,none,False,False,repealed_and_sponge_dormant,2010,True,,,,,"R.S. 47:2401-2425 repealed by Acts 2008, No. 822, §1, eff. 2010-01-01; R.S. 47:2431-2437 still codified",https://www.legis.la.gov/legis/Law.aspx?d=101605,"Three distinct years, and none of them is 2005. Liability ceased first: former R.S. 47:2401(B)(1) provided that for deaths occurring after 2004-06-30 the inheritance tax shall not apply. The repeal was then enacted in 2008 (Acts 2008, No. 822, §1) and took effect 2010-01-01. Separately, the estate transfer tax at R.S. 47:2431 to 2437 was never repealed and is still actively maintained, with §2437 amended as recently as Acts 2024, No. 84. It is a pick-up measured by the federal credit and computes to zero. Whether Louisiana has a constitutional death-tax provision is unconfirmed rather than ruled out.",2026,2026-07-11
MI,Michigan,none,False,False,sponge_dormant,,False,,,,,MCL §205.201,https://www.michigan.gov/taxes,Dormant pick-up at MCL 205.232. Michigan's separate inheritance tax has been dead for deaths after 1993-09-30 (MCL 205.223(a)).,2026,2026-07-11
MO,Missouri,none,False,False,sponge_dormant,,True,,,,,"RSMo §§145.011, 145.1000",https://dor.mo.gov/,Dormant pick-up. §145.1000 is a self-executing kill switch tied to the repeal of IRC §2011.,2026,2026-07-11
MS,Mississippi,none,False,False,sponge_dormant,,True,,,,,Miss. Code Title 27 ch. 9,https://www.dor.ms.gov/,"Dormant pick-up. Mississippi DOR still lists estate tax among taxes it administers, so the code looks live to anyone grepping it.",2026,2026-07-11
MT,Montana,none,False,False,repealed_and_sponge_dormant,2001,True,,,,,"MCA 72-16-301 repealed by Ch. 9, Sp. L. May 2000; MCA 72-16-904, 72-16-905 still live",https://mtrevenue.gov/,"Inheritance tax repealed by Ch. 9, Special Laws of May 2000, with no application to deaths after 2001-01-01. The separate estate tax at MCA 72-16-904 and 72-16-905 was never repealed and remains a live pick-up computing to zero.",2026,2026-07-11
NC,North Carolina,none,False,False,repealed,2013,True,,,,,N.C.G.S. §105-32.1 (repealed),https://www.ncdor.gov/,Standalone estate tax repealed for deaths on or after 2013-01-01.,2026,2026-07-11
ND,North Dakota,none,False,False,sponge_dormant,,True,,,,,N.D.C.C. ch. 57-37.1,https://www.tax.nd.gov/,"Dormant pick-up, still codified with no sunset section.",2026,2026-07-11
NH,New Hampshire,none,False,False,repealed_and_sponge_dormant,2003,True,,,,,"RSA ch. 86 repealed by Laws 2002, 232:14, II, eff. 2003-01-01; RSA ch. 87 still codified",https://law.justia.com/codes/new-hampshire/title-v/,"Two chapters, two different fates. The legacy and succession tax at RSA ch. 86 was repealed by Laws 2002, 232:14, II, enacted in 2002 and effective 2003-01-01. But the pick-up estate tax at RSA ch. 87 was NOT repealed and remains codified in full, with only §87:12 struck. RSA 87:1(II) sets the tax equal to the maximum federal credit for state death taxes, and RSA 87:9 makes the chapter void for deaths after the federal credit provisions are repealed, so it computes to zero for deaths after 2004-12-31. RSA ch. 89 (nonresident decedent transfer tax) was repealed by the same act, §14, III. Caveat: the codified repeal note gives an effective date, not an express ""applies to deaths on or after"" clause; the date-of-death mapping is inferred rather than quoted, and the New Hampshire legislature's own host was unreachable for confirmation.",2026,2026-07-11
NM,New Mexico,none,False,False,sponge_dormant,,True,,,,,NMSA 1978 §7-7-1 et seq. (Estate Tax Act),https://www.tax.newmexico.gov/,"Sharpest trap in this dataset. New Mexico Taxation and Revenue maintains a live page stating that residents and nonresidents ""are subject to the Estate Tax Act, Section 7-7-1 et seq. NMSA 1978"" and must file whenever a federal Form 706 is required. The tax computes to zero, but unlike Florida, Mississippi and South Carolina there is no published statement that it no longer applies. Treat the filing question separately from the liability question.",2026,2026-07-11
NV,Nevada,none,False,False,constitutional_cap,,True,,,,,Nev. Const. Art. 10 §4; NRS ch. 375A,https://tax.nv.gov/faqs/estate-tax-faqs/,"Constitutional cap, structurally parallel to Florida. Nev. Const. Art. 10 §4: ""The legislature may provide by law for the taxation of estates taxed by the United States, but only to the extent of any credit allowed by federal law."" Ratified at the 1986 general election. NRS ch. 375A implements it as a pick-up and computes to zero. This is a cap on the amount, not a prohibition on the tax.",2026,2026-07-11
OH,Ohio,none,False,False,repealed,2013,True,,,,,O.R.C. 5731.02; H.B. 153 (eff. 2011-09-29),https://tax.ohio.gov/,"O.R.C. 5731.02 imposes the tax only on persons ""dying on or after July 1, 1968, and before January 1, 2013."" Deaths on or after 2013-01-01 are untaxed.",2026,2026-07-11
OK,Oklahoma,none,False,False,repealed,2010,False,,,,,68 O.S. §801 et seq. (repealed),https://oklahoma.gov/tax.html,"Estate tax repealed effective 2010-01-01, enacted 2006 with a delayed repeal. 68 O.S. §§801-803 and 805-810 were struck, but §804, the additional tax to absorb the federal credit, is still on the books and is vestigial: it cross-references both the repealed §801 et seq. and the repealed IRC §2011.",2026,2026-07-11
SC,South Carolina,none,False,False,sponge_dormant,,True,,,,,S.C. Code §12-16-510,https://dor.sc.gov/,Dormant pick-up. South Carolina DOR states there is no estate tax for decedents dying on or after 2005-01-01.,2026,2026-07-11
SD,South Dakota,none,False,False,constitutional_prohibition,2001,True,,,,,"S.D. Const. Art. XI §15; SDCL chs. 10-40, 10-40A repealed by SL 2014 ch. 59",https://sdlegislature.gov/Constitution/11,"Constitutional prohibition, not a dormant pick-up. S.D. Const. Art. XI §15: ""No tax may be levied on any inheritance, and the Legislature may not enact any law imposing such a tax."" Adopted by initiated measure approved 2000-11-07, effective 2001-07-01. Unlike Florida and Nevada this is a flat ban rather than a cap. The code sections were not struck until SL 2014 ch. 59. South Dakota also repealed its estate tax outright, so it is not a sponge state at all.",2026,2026-07-11
TN,Tennessee,none,False,False,repealed,2016,True,,,,,"T.C.A. §§67-8-314(b), 67-8-318, 67-8-425, 67-8-507; 2012 Public Chapter 1057 (H.B. 3760, substituted for S.B. 3762)",https://publications.tnsosfiles.com/acts/107/pub/pc1057.pdf,"Inheritance tax repealed for decedents dying in 2016 or later; last taxable deaths through 2015-12-31. §67-8-314(b): ""In the case of a decedent dying in 2016 or in any subsequent year, no tax shall be imposed pursuant to this part."" The repeal is spread across four code sections, not one. Exemption ramp before repeal: $1,000,000 through 2012, $1,250,000 in 2013, $2,000,000 in 2014, $5,000,000 in 2015. Tennessee separately repealed its GIFT tax for gifts made on or after 2012-01-01 by a different act, 2012 Public Chapter 1085 (S.B. 2777); reusing the inheritance-tax bill number for the gift tax is a common error.",2026,2026-07-11
TX,Texas,none,False,False,constitutional_prohibition,2025,False,,,,,"Tex. Const. art. VIII §26 (Prop. 8, approved 2025-11-04); former Tex. Tax Code ch. 211 repealed",https://comptroller.texas.gov/,"Texas added a constitutional prohibition at art. VIII §26, approved by voters 2025-11-04, on top of the earlier repeal of Tax Code ch. 211. NOT VERIFIED from a Texas source: every texas.gov and state.tx.us host failed DNS resolution during verification, including through public resolvers, so this rests on a secondary source and needs a re-pull before being relied on. Note also that the former pick-up tax was statutorily titled an inheritance tax, which invites miscoding.",2026,2026-07-11
UT,Utah,none,False,False,repealed,2026,True,,,,,"Utah Code §§59-11-101 to 59-11-115, repealed by Laws of Utah 2026 ch. 299 (H.B. 77) §27",https://tax.utah.gov/,Repealed during the reporting year. Deaths 2026-01-01 through 2026-05-05 fell under a codified pick-up statute that computed to zero; deaths on or after 2026-05-06 fall under no statute at all. No tax was payable either way.,2026,2026-07-11
VA,Virginia,none,False,False,sponge_dormant_with_residual_tax,,True,,,,,Va. Code §§58.1-900 to 58.1-938 (all live); 2006 Acts Sp. Sess. I ch. 5 (S.B. 5019),https://law.lis.virginia.gov/vacode/title58.1/chapter9/section58.1-902/,"Not a clean repeal, and not entirely untaxed. Va. Code §58.1-902(A) still imposes ""a tax in the amount of the federal credit"" and the whole chapter is live. Virginia was date-frozen to the credit as it existed 1978-01-01, which is why it kept collecting through 2006; 2006 S.B. 5019 un-froze it to current law, zeroing it. The Tax Commissioner's ruling PD 15-93 says the tax was only ""effectively repealed"" and that if Congress reinstates the federal credit, certain remainder interests would again be taxable. Virginia ALSO still imposes a postponed inheritance tax on pre-1980 remainder interests, and PD 15-93 orders a taxpayer to pay it. Virginia's own sources disagree on the date (PD 15-93 says effective 2007-01-01; tax.virginia.gov says prior to 2007-07-01), so no date is published here.",2026,2026-07-11
WI,Wisconsin,none,False,False,sponge_dormant,,True,,,,,Wis. Stat. ch. 72 (still codified); 72.01(11m); 72.36 (2013 Wis. Act 20),https://www.revenue.wi.gov/Pages/FAQS/ise-estate.aspx,"Not repealed. Wis. Stat. ch. 72 remains complete in the current statutes, and nothing was enacted in 2008. The 2008 date people cite comes from a DEFINITION, not a repeal: 72.01(11m) fixes the federal credit for deaths after 2007-12-31 to the credit allowed under federal law on the date of death, which is zero. Wisconsin DOR states there is no estate tax for decedents dying after 2007-12-31. A separate and later sunset at 72.36, created by 2013 Wis. Act 20, says the tax does not apply to deaths after 2012-12-31 unless federal law is modified to restore a credit for state death taxes. Both dates matter and they do different jobs. Wisconsin also has had no inheritance or gift tax since 1992-01-01. Text read from the codified statutes and DOR; the legislature's own host refused connections.",2026,2026-07-11
WV,West Virginia,none,False,False,sponge_dormant,,True,,,,,"W. Va. Code §§11-11-2, 11-11-3, 11-11-4",https://tax.wv.gov/,"Date-frozen sponge, and the freeze date is the risk. §11-11-2 defines the IRC as in effect on 1985-01-01, and a 1985-frozen §2011 carries the full pre-EGTRRA credit table. It is saved by the clause pulling in later similar or replacement changes together with the ""if any"" wording in §11-11-3, but that is an interpretive step rather than a clean floating reference. Contrast Arkansas, whose 2002 freeze date already includes the phase-out.",2026,2026-07-11
WY,Wyoming,none,False,False,sponge_dormant,,False,,,,,Wyo. Stat. §39-19-103,https://revenue.wyo.gov/,Dormant pick-up. Wyoming has NO constitutional death-tax provision; all twenty sections of article 15 were checked and none bars such a tax.,2026,2026-07-11