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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