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