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