{
  "tax_year": 2026,
  "retrieved": "2026-07-11",
  "schema": {
    "bracket_floor_usd": "Lower bound of the bracket, measured on the amount the state applies its table to (see applies_to).",
    "base_tax_usd": "Tax on everything below bracket_floor_usd.",
    "marginal_rate": "Rate applied to the excess over bracket_floor_usd.",
    "formula": "tax = base_tax_usd + marginal_rate * (amount - bracket_floor_usd)"
  },
  "note": "States computing tax from the former federal state death tax credit table (Massachusetts, Rhode Island) are not bracket tables and are excluded here; see jurisdictions.json special_rule. Illinois uses an interrelated calculation and is likewise excluded. Washington carries two 2026 schedules: WA (deaths on or after 2026-07-01, top rate 20%) and WA_2026H1 (deaths 2026-01-01 to 2026-06-30, top rate 35%).",
  "brackets": {
    "WA": {
      "applies_to": "taxable estate minus the $3,000,000 exclusion, for deaths on or after 2026-07-01",
      "rows": [
        [0, 0, 0.1],
        [1000000, 100000, 0.14],
        [2000000, 240000, 0.15],
        [3000000, 390000, 0.16],
        [4000000, 550000, 0.18],
        [6000000, 910000, 0.19],
        [7000000, 1100000, 0.195],
        [9000000, 1490000, 0.2]
      ]
    },
    "OR": {
      "applies_to": "the whole taxable estate, once it reaches $1,000,000",
      "rows": [
        [1000000, 0, 0.1],
        [1500000, 50000, 0.1025],
        [2500000, 152500, 0.105],
        [3500000, 257500, 0.11],
        [4500000, 367500, 0.115],
        [5500000, 482500, 0.12],
        [6500000, 602500, 0.13],
        [7500000, 732500, 0.14],
        [8500000, 872500, 0.15],
        [9500000, 1022500, 0.16]
      ]
    },
    "MN": {
      "applies_to": "taxable estate minus the $3,000,000 exemption",
      "rows": [
        [0, 0, 0.13],
        [7100000, 923000, 0.136],
        [8100000, 1059000, 0.144],
        [9100000, 1203000, 0.152],
        [10100000, 1355000, 0.16]
      ]
    },
    "NY": {
      "applies_to": "the whole taxable estate; see the cliff rule in jurisdictions.json",
      "rows": [
        [0, 0, 0.0306],
        [500000, 15300, 0.05],
        [1000000, 40300, 0.055],
        [1500000, 67800, 0.065],
        [2100000, 106800, 0.08],
        [2600000, 146800, 0.088],
        [3100000, 190800, 0.096],
        [3600000, 238800, 0.104],
        [4100000, 290800, 0.112],
        [5100000, 402800, 0.12],
        [6100000, 522800, 0.128],
        [7100000, 650800, 0.136],
        [8100000, 786800, 0.144],
        [9100000, 930800, 0.152],
        [10100000, 1082800, 0.16]
      ]
    },
    "HI": {
      "applies_to": "taxable estate minus the $5,490,000 exemption",
      "rows": [
        [0, 0, 0.1],
        [1000000, 100000, 0.11],
        [2000000, 210000, 0.12],
        [3000000, 330000, 0.13],
        [4000000, 460000, 0.14],
        [5000000, 600000, 0.157],
        [10000000, 1385000, 0.2]
      ]
    },
    "ME": {
      "applies_to": "taxable estate minus the $7,160,000 exemption",
      "rows": [
        [0, 0, 0.08],
        [3000000, 240000, 0.1],
        [6000000, 540000, 0.12]
      ]
    },
    "DC": {
      "applies_to": "the whole taxable estate, taxed in bands above the $4,988,400 zero bracket",
      "band_style": true,
      "bands": [
        [4988400, 5000000, 0.112],
        [5000000, 6000000, 0.12],
        [6000000, 7000000, 0.128],
        [7000000, 8000000, 0.136],
        [8000000, 9000000, 0.144],
        [9000000, 10000000, 0.152],
        [10000000, null, 0.16]
      ]
    },
    "VT": {
      "applies_to": "taxable estate minus the $5,000,000 exemption",
      "rows": [
        [0, 0, 0.16]
      ]
    },
    "CT": {
      "applies_to": "taxable estate minus the $15,000,000 exemption, tax capped at $15,000,000",
      "rows": [
        [0, 0, 0.12]
      ]
    },
    "MD": {
      "applies_to": "taxable estate minus the $5,000,000 exemption (estate tax component only)",
      "rows": [
        [0, 0, 0.16]
      ]
    },
    "WA_2026H1": {
      "applies_to": "taxable estate minus the $3,076,000 exclusion, for deaths 2026-01-01 through 2026-06-30",
      "rows": [
        [0, 0, 0.1],
        [1000000, 100000, 0.15],
        [2000000, 250000, 0.17],
        [3000000, 420000, 0.19],
        [4000000, 610000, 0.23],
        [6000000, 1070000, 0.26],
        [7000000, 1330000, 0.3],
        [9000000, 1930000, 0.35]
      ]
    }
  },
  "inheritance_classes": {
    "PA": [
      {
        "class": "spouse",
        "exemption_usd": 0,
        "rate": 0.0
      },
      {
        "class": "child_or_parent",
        "exemption_usd": 0,
        "rate": 0.045
      },
      {
        "class": "sibling",
        "exemption_usd": 0,
        "rate": 0.12
      },
      {
        "class": "other",
        "exemption_usd": 0,
        "rate": 0.15
      }
    ],
    "NJ": [
      {
        "class": "class_a_spouse_child_grandchild_parent",
        "exemption_usd": null,
        "rate": 0.0
      },
      {
        "class": "class_c_sibling_or_child_in_law",
        "exemption_usd": 25000,
        "graduated": [
          [
            1075000,
            0.11
          ],
          [
            300000,
            0.13
          ],
          [
            300000,
            0.14
          ],
          [
            null,
            0.16
          ]
        ]
      },
      {
        "class": "class_d_other",
        "exemption_usd": 0,
        "graduated": [
          [
            700000,
            0.15
          ],
          [
            null,
            0.16
          ]
        ]
      }
    ],
    "KY": [
      {
        "class": "class_a_close_family",
        "exemption_usd": null,
        "rate": 0.0
      },
      {
        "class": "class_c_unrelated",
        "exemption_usd": 500,
        "rows": [
          [0, 0, 0.06],
          [10000, 600, 0.08],
          [20000, 1400, 0.1],
          [30000, 2400, 0.12],
          [45000, 4200, 0.14],
          [60000, 6300, 0.16]
        ]
      }
    ],
    "NE": [
      {
        "class": "spouse",
        "exemption_usd": null,
        "rate": 0.0
      },
      {
        "class": "close_relative",
        "exemption_usd": 100000,
        "rate": 0.01
      },
      {
        "class": "remote_relative",
        "exemption_usd": 40000,
        "rate": 0.11
      },
      {
        "class": "other",
        "exemption_usd": 25000,
        "rate": 0.15
      }
    ],
    "MD": [
      {
        "class": "close_family",
        "exemption_usd": null,
        "rate": 0.0
      },
      {
        "class": "other",
        "exemption_usd": 0,
        "rate": 0.1,
        "note": "Credited against the Maryland estate tax."
      }
    ]
  }
}