Currently a handful of states and the District of Columbia collect an estate tax at the state level, seven states which are listed below collect an inheritance tax at the state level, and two of the states listed below collect both an estate tax and an inheritance tax:
- Iowa
- Kentucky
- *Maryland
- Nebraska
- *New Jersey
- Pennsylvania
* State collects estate and inheritance taxes
Note that in May 2013, Indiana's inheritance tax was retroactively repealed to January 1, 2013.
Refer to the Inheritance Tax Chart for a summary of the laws that govern inheritance taxes in the seven states that collect them.
Refer to the State Estate Tax Chart for a complete list of the jurisdictions that assess state estate taxes and their current state estate tax exemptions.
