| Creative Commons Attribution 4.0 International (CC BY 4.0) | |
| Copyright (c) 2026 Klagge Law, PLLC (StepUpLaw) | |
| This dataset is licensed under the Creative Commons Attribution 4.0 | |
| International License. You are free to share and adapt the material for any | |
| purpose, including commercially, provided you give appropriate credit. | |
| Full licence text: https://creativecommons.org/licenses/by/4.0/legalcode | |
| Attribution: Klagge, Kevin D. "US state estate and inheritance tax, 2026." | |
| StepUpLaw. https://stepuplaw.com/data/state-estate-tax | |