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cff-version: 1.2.0
title: "US state estate and inheritance tax, 2026"
message: "If you use this dataset, please cite it."
type: dataset
authors:
- family-names: Klagge
given-names: Kevin D.
affiliation: "Klagge Law, PLLC (StepUpLaw)"
orcid: "https://orcid.org/0009-0002-1385-8498"
license: CC-BY-4.0
url: "https://stepuplaw.com/data/state-estate-tax"
repository-code: "https://github.com/stepuplaw/state-estate-tax-dataset"
keywords:
- estate tax
- inheritance tax
- state tax
- estate planning
- United States