{
 "title": "Estate and inheritance tax by state, 2026",
 "publisher": "Retirement Literacy Foundation",
 "url": "https://retirementliteracyfoundation.org/data/estate-and-inheritance-tax-by-state-2026/",
 "as_of": "2026-10-22",
 "federal": {
  "basic_exclusion_2026_usd": 15000000,
  "top_rate_pct": 40,
  "top_rate_starts_at": "Taxable amount over $1,000,000 ($345,800 + 40%)",
  "annual_gift_exclusion_2026_usd": 19000,
  "gst_exemption_2026_usd": 15000000,
  "legal_basis": "OBBBA (P.L. 119-21) sec. 70106 amends IRC 2010(c)(3); Rev. Proc. 2025-32",
  "confidence": "primary-read",
  "sources": [
   {
    "url": "https://www.irs.gov/pub/irs-drop/rp-25-32.pdf",
    "quote": "Section 70106 of the OBBBA amends 2010(c)(3) by increasing the basic exclusion amount to $15,000,000 for calendar year 2026."
   },
   {
    "url": "https://www.irs.gov/pub/irs-drop/rp-25-32.pdf",
    "quote": "For calendar year 2026, the first $19,000 of gifts to any person (other than gifts of future interests in property) are not included in the total amount of taxable gifts"
   },
   {
    "url": "https://www.irs.gov/newsroom/irs-releases-tax-inflation-adjustments-for-tax-year-2026-including-amendments-from-the-one-big-beautiful-bill",
    "quote": "Estates of decedents who die during 2026 have a basic exclusion amount of $15,000,000, up from a total of $13,990,000 for estates of decedents who died in 2025."
   },
   {
    "url": "https://www.law.cornell.edu/uscode/text/26/2001",
    "quote": "$345,800, plus 40 percent of the excess of such amount over $1,000,000."
   }
  ]
 },
 "law_changes": [
  {
   "state": "WA",
   "change": "SB 6347 (2026 c 209), signed 2026-03-24: rolls back 2025 rate increases (35% top) to 20% top for deaths on/after 2026-07-01; exclusion $3,076,000 (1/1-6/30/2026) then $3,000,000, no longer indexed. 2025 c 421 (ESSB 5813) had raised rates (10%-35%) for deaths 7/1/2025-6/30/2026.",
   "source": "https://app.leg.wa.gov/RCW/default.aspx?cite=83.100.040&full=true"
  },
  {
   "state": "WA",
   "change": "DOR page: 'Important estate tax changes effective with dates of death occurring in 2026'",
   "source": "https://dor.wa.gov/taxes-rates/other-taxes/estate-tax"
  },
  {
   "state": "VT",
   "change": "2026 legislation raised the estate tax FILING threshold to $5M to match payment threshold, effective 2026-06-18 (bill number not identified).",
   "source": "https://tax.vermont.gov/individuals/estate-tax"
  },
  {
   "state": "NE",
   "change": "LB838 (approved 2026-04-14) amended 77-2004 (operative 2026-07-18): restructuring only; Class 1 rate/exemption unchanged (1% over $100,000).",
   "source": "https://nebraskalegislature.gov/FloorDocs/109/PDF/Slip/LB838.pdf"
  },
  {
   "state": "MA",
   "change": "2025 c.9 s.35 (eff. 2025-08-01) amended c.65C s.2A credit base (adds back certain property; non-MA real property). $2M exemption (2023 law) unchanged.",
   "source": "https://malegislature.gov/Laws/GeneralLaws/PartI/TitleIX/Chapter65C/Section2A"
  },
  {
   "state": "IA",
   "change": "Inheritance tax fully repealed for deaths on/after 2025-01-01 (2021 Acts ch 177).",
   "source": "https://www.legis.iowa.gov/docs/code/2026/450.98.pdf"
  },
  {
   "state": "FED",
   "change": "OBBBA (P.L. 119-21) permanently set the basic exclusion at $15M for 2026, inflation-indexed after.",
   "source": "https://www.irs.gov/pub/irs-drop/rp-25-32.pdf"
  },
  {
   "state": "HI",
   "change": "Act 123 (2025) conformed to IRC as of 12/31/2024 except the $5,490,000 exclusion. 2026 bills SB 721 / SB 2469 / HB 2148 (lower exclusion, 3% unrealized gains surcharge) not confirmed enacted.",
   "source": "https://files.hawaii.gov/tax/forms/current/m6ins.pdf"
  },
  {
   "state": "OR",
   "change": "SB 1511 (2026): $2.5M deduction for deaths on/after 2027-01-01 passed Senate 22-5; OLIS shows in House Revenue Committee, no chapter number (not enacted).",
   "source": "https://olis.oregonlegislature.gov/liz/2026R1/Measures/Overview/SB1511"
  },
  {
   "state": "MD",
   "change": "SB 211 (2026) would repeal estate tax for deaths on/after 2026-07-01; MGA page shows hearing only, no enactment found. MD exemption remains $5M.",
   "source": "https://mgaleg.maryland.gov/mgawebsite/Legislation/Details/sb0211?ys=2026RS"
  },
  {
   "state": "RI",
   "change": "2026 bills (H 8190, H 7312, S 2019, S 2251) to raise/eliminate estate tax not shown enacted; RI threshold indexed to $1,838,056 for 2026.",
   "source": "https://tax.ri.gov/sites/g/files/xkgbur541/files/2025-12/ADV_2025_27_Estate_Updates.pdf"
  },
  {
   "state": "ME",
   "change": "HP 1071 (2025) proposed $1M exclusion; MRS shows 2026 exclusion $7,160,000, so not applied.",
   "source": "https://web.archive.org/web/2026/https://www.maine.gov/revenue/taxes/income-estate-tax/estate-tax-706me"
  },
  {
   "state": "NJ",
   "change": "Estate tax repealed for deaths on/after 2018-01-01 (inheritance tax continues).",
   "source": "https://www.nj.gov/treasury/taxation/inheritance-estate/tax-rates.shtml"
  }
 ],
 "rows": [
  {
   "jurisdiction": "Connecticut",
   "abbr": "CT",
   "type": "Estate tax",
   "exemption_2026": "$15,000,000 (matches the federal exclusion)",
   "exemption_usd": 15000000,
   "top_rate_pct": 12,
   "top_rate_starts_at": "Flat 12% above the exemption",
   "notes": "Total Connecticut estate and gift tax is capped at $15,000,000.",
   "checked": "primary-read",
   "sources": [
    {
     "url": "https://portal.ct.gov/drs/individuals/individual-income-tax-portal/estate-and-gift-taxes/tax-information",
     "quote": "12% of the excess over the federal basic exclusion amount."
    },
    {
     "url": "https://www.cga.ct.gov/current/pub/chap_217.htm",
     "quote": "In no event shall the amount of tax payable under this section exceed fifteen million dollars."
    }
   ]
  },
  {
   "jurisdiction": "District of Columbia",
   "abbr": "DC",
   "type": "Estate tax",
   "exemption_2026": "$4,988,400",
   "exemption_usd": 4988400,
   "top_rate_pct": 16,
   "top_rate_starts_at": "Over $10,000,000",
   "notes": "Graduated from 11.2% to 16%. Exclusion is indexed each year.",
   "checked": "primary-read",
   "sources": [
    {
     "url": "https://otr.cfo.dc.gov/sites/default/files/dc/sites/otr/publication/attachments/2026_D-76_v1.0_final.pdf",
     "quote": "10,000,000 and above  681,299  16.0%"
    }
   ]
  },
  {
   "jurisdiction": "Hawaii",
   "abbr": "HI",
   "type": "Estate tax",
   "exemption_2026": "$5,490,000 (2025 figure; 2026 form not yet published)",
   "exemption_usd": 5490000,
   "top_rate_pct": 20,
   "top_rate_starts_at": "Over $10,000,000",
   "notes": "Hawaii's 2026 instructions were not out when we checked, so this row is marked verify. Portability allowed.",
   "checked": "verify",
   "sources": [
    {
     "url": "https://files.hawaii.gov/tax/forms/current/m6ins.pdf",
     "quote": "Form M-6 is due nine months after the date of the decedent"
    },
    {
     "url": "https://data.capitol.hawaii.gov/hrscurrent/Vol04_Ch0201-0257/HRS0236E/HRS_0236E-0008.htm",
     "quote": "Over $10,000,000 $1,385,000 plus 20%"
    }
   ]
  },
  {
   "jurisdiction": "Illinois",
   "abbr": "IL",
   "type": "Estate tax",
   "exemption_2026": "$4,000,000",
   "exemption_usd": 4000000,
   "top_rate_pct": 16,
   "top_rate_starts_at": "Over $10,040,000 (credit-table top bracket)",
   "notes": "Once the estate passes $4,000,000 tax is computed from the first dollar over the threshold, so the effective rate just above it is steep. Top rate verify.",
   "checked": "verify",
   "sources": [
    {
     "url": "https://illinoisattorneygeneral.gov/Page-Attachments/EstateTaxInstructionFactSheet.pdf",
     "quote": "The tax is due nine (9) months after the date of the decedent"
    },
    {
     "url": "https://lawfilesext.leg.wa.gov/Law/WACArchive/2019/htm/WAC%20458%20%20TITLE/WAC%20458%20-%2057%20%20CHAPTER/WAC%20458%20-%2057%20-015.htm",
     "quote": "10,040,000 . . . . . . . . $ 1,082,800 16.0 (2001 state death tax credit table reproduced)"
    }
   ]
  },
  {
   "jurisdiction": "Maine",
   "abbr": "ME",
   "type": "Estate tax",
   "exemption_2026": "$7,160,000",
   "exemption_usd": 7160000,
   "top_rate_pct": 12,
   "top_rate_starts_at": "Over $13,160,000",
   "notes": "Brackets of 8%, 10% and 12%. Indexed each year.",
   "checked": "primary-read",
   "sources": [
    {
     "url": "https://web.archive.org/web/2026/https://www.maine.gov/revenue/taxes/income-estate-tax/estate-tax-706me",
     "quote": "$13,160,000 $13,160,000 12% $540,000"
    },
    {
     "url": "https://legislature.maine.gov/statutes/36/title36sec4103.html",
     "quote": "the tax is $540,000 plus 12% of the excess over the Maine exclusion amount plus $6,000,000."
    },
    {
     "url": "https://web.archive.org/web/2026/https://www.maine.gov/revenue/faq/estate-tax",
     "quote": "If you are unable to file the estate tax return within nine months of the date of death, Maine allows an automatic extension"
    }
   ]
  },
  {
   "jurisdiction": "Maryland",
   "abbr": "MD",
   "type": "Estate tax",
   "exemption_2026": "$5,000,000 (plus unused spousal exclusion)",
   "exemption_usd": 5000000,
   "top_rate_pct": 16,
   "top_rate_starts_at": "Over $10,040,000",
   "notes": "Also levies an inheritance tax, the only jurisdiction with both. Credit for inheritance tax paid.",
   "checked": "primary-read",
   "sources": [
    {
     "url": "https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg&section=7-309",
     "quote": "$5,000,000 for a decedent dying on or after January 1, 2019, plus any deceased spousal unused exclusion amount"
    },
    {
     "url": "https://mgaleg.maryland.gov/2026RS/fnotes/bil_0001/sb0211.pdf",
     "quote": "the unified credit for Maryland estate tax purposes is $1,945,800 - the amount which effectively excludes the first $5.0 million of the taxable estate from tax."
    }
   ]
  },
  {
   "jurisdiction": "Massachusetts",
   "abbr": "MA",
   "type": "Estate tax",
   "exemption_2026": "$2,000,000",
   "exemption_usd": 2000000,
   "top_rate_pct": 16,
   "top_rate_starts_at": "Over $10,040,000 (credit-table top bracket)",
   "notes": "No tax if the federal taxable estate is $2,000,000 or less (deaths on or after 1/1/2023). A credit of up to $99,600 applies. Not indexed.",
   "checked": "partial",
   "sources": [
    {
     "url": "https://malegislature.gov/Laws/GeneralLaws/PartI/TitleIX/Chapter65C/Section2A",
     "quote": "a credit shall be allowed against the tax imposed by subsections (a) and (b) equal to the amount of such tax; provided, however, that the credit shall not exceed $99,600."
    },
    {
     "url": "https://lawfilesext.leg.wa.gov/Law/WACArchive/2019/htm/WAC%20458%20%20TITLE/WAC%20458%20-%2057%20%20CHAPTER/WAC%20458%20-%2057%20-015.htm",
     "quote": "10,040,000 . . . . . . . . $ 1,082,800 16.0 (2001 state death tax credit table reproduced)"
    }
   ]
  },
  {
   "jurisdiction": "Minnesota",
   "abbr": "MN",
   "type": "Estate tax",
   "exemption_2026": "$3,000,000",
   "exemption_usd": 3000000,
   "top_rate_pct": 16,
   "top_rate_starts_at": "Over $10,100,000",
   "notes": "Qualified small business and farm deduction up to $2,000,000 for 2026 deaths.",
   "checked": "primary-read",
   "sources": [
    {
     "url": "https://www.revenue.state.mn.us/sites/default/files/2026-10/m706-inst-26.pdf",
     "quote": "The regular due date for filing Form M706 is nine months after the date of death."
    },
    {
     "url": "https://www.revisor.mn.gov/statutes/cite/291.03",
     "quote": "Over $10,100,000 $1,355,000 plus 16 percent of the excess over $10,100,000"
    }
   ]
  },
  {
   "jurisdiction": "New York",
   "abbr": "NY",
   "type": "Estate tax",
   "exemption_2026": "$7,350,000",
   "exemption_usd": 7350000,
   "top_rate_pct": 16,
   "top_rate_starts_at": "Over $10,100,000",
   "notes": "Cliff: if the New York taxable estate is over 105% of the exemption ($7,717,500) the exemption is lost. No portability.",
   "checked": "primary-read",
   "sources": [
    {
     "url": "https://www.tax.ny.gov/pit/estate/etidx.htm",
     "quote": "Within nine months of the decedent"
    },
    {
     "url": "https://www.tax.ny.gov/pdf/memos/estate_&_gift/m14_6m.pdf",
     "quote": "The new law does not conform to the federal law in that it does not provide for portability of the deceased spousal unused exclusion."
    }
   ]
  },
  {
   "jurisdiction": "Oregon",
   "abbr": "OR",
   "type": "Estate tax",
   "exemption_2026": "$1,000,000",
   "exemption_usd": 1000000,
   "top_rate_pct": 16,
   "top_rate_starts_at": "$9,500,000 or more",
   "notes": "Not indexed. Return required at a $1,000,000 gross estate. Read on the 2025 instructions and statute; 2026 instructions were not out.",
   "checked": "primary-read",
   "sources": [
    {
     "url": "https://oregon.public.law/statutes/ors_118.010",
     "quote": "$1,000,000 $1,500,000 $0 10.0% ... 9,500,000 1,022,500 16.0%"
    },
    {
     "url": "https://www.oregon.gov/dor/forms/FormsPubs/form-or-706-inst_104-001-1_2025.pdf",
     "quote": "You must file Form OR-706 within twelve months of the date"
    },
    {
     "url": "https://www.oregon.gov/dor/programs/businesses/pages/estate.aspx",
     "quote": "If the total value of all estate assets was $1million or more when the decedent died, and the estate contained any property taxable by Oregon."
    },
    {
     "url": "https://olis.oregonlegislature.gov/liz/2026R1/Measures/Overview/SB1511",
     "quote": "Converts the $1 million exclusion for an estate subject to tax to a deduction of $2.5 million. ... Current Location: In House Committee"
    }
   ]
  },
  {
   "jurisdiction": "Rhode Island",
   "abbr": "RI",
   "type": "Estate tax",
   "exemption_2026": "$1,838,056",
   "exemption_usd": 1838056,
   "top_rate_pct": 16,
   "top_rate_starts_at": "Over $10,040,000 (credit-table top bracket)",
   "notes": "Threshold and a $87,940 credit are indexed each year.",
   "checked": "partial",
   "sources": [
    {
     "url": "https://tax.ri.gov/sites/g/files/xkgbur541/files/2025-12/ADV_2025_27_Estate_Updates.pdf",
     "quote": "the credit amount is $87,940, exempting from taxation the first $1,838,056 of an estate."
    },
    {
     "url": "https://webserver.rilegislature.gov/Statutes/TITLE44/44-22/44-22-1.1.htm",
     "quote": "a tax is imposed ... The tax is a sum equal to the maximum credit for state death taxes allowed by 26 U.S.C. 2011, as it was in effect as of January 1, 2001"
    },
    {
     "url": "https://lawfilesext.leg.wa.gov/Law/WACArchive/2019/htm/WAC%20458%20%20TITLE/WAC%20458%20-%2057%20%20CHAPTER/WAC%20458%20-%2057%20-015.htm",
     "quote": "10,040,000 . . . . . . . . $ 1,082,800 16.0 (2001 state death tax credit table reproduced)"
    }
   ]
  },
  {
   "jurisdiction": "Vermont",
   "abbr": "VT",
   "type": "Estate tax",
   "exemption_2026": "$5,000,000",
   "exemption_usd": 5000000,
   "top_rate_pct": 16,
   "top_rate_starts_at": "Flat 16% above $5,000,000",
   "notes": "Taxable gifts within two years of death are added to the estate.",
   "checked": "primary-read",
   "sources": [
    {
     "url": "https://tax.vermont.gov/individuals/estate-tax",
     "quote": "In 2026, the Vermont Legislature increased the Estate Tax filing threshold to $5 million to match the Estate Tax payment threshold."
    },
    {
     "url": "https://legislature.vermont.gov/statutes/section/32/190/07442a",
     "quote": "$5,000,000.00 or more 16 percent of the excess over $5,000,000.00"
    }
   ]
  },
  {
   "jurisdiction": "Washington",
   "abbr": "WA",
   "type": "Estate tax",
   "exemption_2026": "$3,000,000 for deaths on or after 7/1/2026",
   "exemption_usd": 3000000,
   "top_rate_pct": 20,
   "top_rate_starts_at": "Over $9,000,000",
   "notes": "Deaths 1/1 to 6/30/2026: exemption $3,076,000 and a 35% top rate. SB 6347 (signed 3/24/2026) set the 20% top rate and $3,000,000 exemption from 7/1/2026.",
   "checked": "primary-read",
   "sources": [
    {
     "url": "https://dor.wa.gov/taxes-rates/other-taxes/estate-tax",
     "quote": "One of the following is due nine months after the decedent"
    },
    {
     "url": "https://app.leg.wa.gov/RCW/default.aspx?cite=83.100.040&full=true",
     "quote": "(ii) For estates of decedents dying on or after July 1, 2025, but before July 1, 2026 ... $1,930,000 35.00% $9,000,000"
    }
   ]
  },
  {
   "jurisdiction": "Kentucky",
   "abbr": "KY",
   "type": "Inheritance tax",
   "exemption_2026": "Class A (spouse, parents, children, grandchildren, siblings) exempt; Class B $1,000; Class C $500",
   "exemption_usd": null,
   "top_rate_pct": 16.0,
   "top_rate_starts_at": "Class B 4% to 16%; Class C 6% to 16%",
   "notes": "Class A heirs (spouse, parents, children, grandchildren, siblings) pay nothing. Return due within 18 months of death.",
   "checked": "partial",
   "sources": [
    {
     "url": "https://revenue.ky.gov/Individual/Inheritance-Estate-Tax/Pages/default.aspx",
     "quote": "Class C beneficiaries receive a $500 exemption and the tax rate is 6 percent to 16 percent."
    },
    {
     "url": "https://revenue.ky.gov/Individual/Inheritance-Estate-Tax/PublishingImages/Pages/default/Inheritance%20Tax%20Guide%2092F101%20(1-21).pdf",
     "quote": "If the date of death is after June 30, 1998, all Class A beneficiaries are exempt from paying Kentucky inheritance tax."
    }
   ]
  },
  {
   "jurisdiction": "Maryland",
   "abbr": "MD",
   "type": "Inheritance tax",
   "exemption_2026": "Spouse, lineal heirs and siblings exempt; $1,000 per other heir",
   "exemption_usd": null,
   "top_rate_pct": 10.0,
   "top_rate_starts_at": "Flat 10% above $1,000 per heir",
   "notes": "Applies to collateral heirs (nieces, nephews, aunts, uncles, cousins) and friends. Spouse, children, grandchildren, parents and siblings are exempt.",
   "checked": "primary-read",
   "sources": [
    {
     "url": "https://registers.maryland.gov/main/taxes.html",
     "quote": "Property passing to any one person not exceeding a total of $1,000."
    }
   ]
  },
  {
   "jurisdiction": "Nebraska",
   "abbr": "NE",
   "type": "Inheritance tax",
   "exemption_2026": "Spouse and anyone under 22 exempt; first $100,000 (Class 1), $40,000 (Class 2), $25,000 (Class 3) per heir",
   "exemption_usd": null,
   "top_rate_pct": 15.0,
   "top_rate_starts_at": "Class 3 above $25,000",
   "notes": "Class 1 (children, parents, siblings) 1% over $100,000. Class 2 (aunts, uncles, nieces, nephews) 11% over $40,000. Class 3 (all others) 15% over $25,000. Paid to the county.",
   "checked": "primary-read",
   "sources": [
    {
     "url": "https://nebraskalegislature.gov/laws/statutes.php?statute=77-2004",
     "quote": "Interests passing to the surviving spouse by will, in the manner set forth in section 77-2002, or in any other manner shall not be subject to tax."
    },
    {
     "url": "https://nebraskalegislature.gov/laws/statutes.php?statute=77-2005",
     "quote": "For decedents dying on or after January 1, 2023, eleven percent of the clear market value of the property received by each person in excess of forty thousand dollars"
    },
    {
     "url": "https://nebraskalegislature.gov/laws/statutes.php?statute=77-2006",
     "quote": "For decedents dying on or after January 1, 2023, fifteen percent of the clear market value of the beneficial interests received by each person in excess of twenty-five thousand dollars"
    },
    {
     "url": "https://revenue.nebraska.gov/sites/revenue.nebraska.gov/files/doc/pad/forms/Form_PCIT_Petitioner_County_Inheritance_Tax_Report.pdf",
     "quote": "File the Form PCIT with the county treasurer of the county in which the entry of an order has been made."
    },
    {
     "url": "https://nebraskalegislature.gov/FloorDocs/109/PDF/Slip/LB838.pdf",
     "quote": "LEGISLATIVE BILL 838 Approved by the Governor April 14, 2026"
    }
   ]
  },
  {
   "jurisdiction": "New Jersey",
   "abbr": "NJ",
   "type": "Inheritance tax",
   "exemption_2026": "Class A (spouse, children, grandchildren, parents) exempt; first $25,000 for Class C",
   "exemption_usd": null,
   "top_rate_pct": 16.0,
   "top_rate_starts_at": "Class C over $1,700,000; Class D over $700,000",
   "notes": "Class C (siblings, children-in-law) 11% to 16%. Class D (everyone else) 15%, then 16%. Estate tax repealed for deaths on or after 1/1/2018.",
   "checked": "primary-read",
   "sources": [
    {
     "url": "https://www.nj.gov/treasury/taxation/inheritance-estate/tax-rates.shtml",
     "quote": "No New Jersey Estate Tax is imposed on the estates of decedents who die on or after January 1, 2018."
    },
    {
     "url": "https://www.nj.gov/treasury/taxation/pdf/other_forms/inheritance/transferinheritanceclasses.pdf",
     "quote": "Class C Brother or sister of a decedent Spouse or surviving spouse of a child of a decedent"
    }
   ]
  },
  {
   "jurisdiction": "Pennsylvania",
   "abbr": "PA",
   "type": "Inheritance tax",
   "exemption_2026": "Spouse 0%; parent of a child 21 or younger 0%; charities exempt",
   "exemption_usd": null,
   "top_rate_pct": 15.0,
   "top_rate_starts_at": "Flat rates from the first dollar",
   "notes": "4.5% for children and other lineal heirs, 12% for siblings, 15% for other heirs. Farmland exempt to eligible recipients.",
   "checked": "primary-read",
   "sources": [
    {
     "url": "https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/inheritance-tax",
     "quote": "Property owned jointly between spouses is exempt from inheritance tax."
    }
   ]
  },
  {
   "jurisdiction": "Iowa",
   "abbr": "IA",
   "type": "Inheritance tax (repealed)",
   "exemption_2026": "Repealed for deaths on or after January 1, 2025",
   "exemption_usd": null,
   "top_rate_pct": 0.0,
   "top_rate_starts_at": "Repealed",
   "notes": "No Iowa inheritance tax for deaths on or after January 1, 2025.",
   "checked": "primary-read",
   "sources": [
    {
     "url": "https://www.legis.iowa.gov/docs/code/2026/450.98.pdf",
     "quote": "The inheritance tax shall not be imposed under this chapter in the event the decedent dies on or after January 1, 2025, and, to this extent, this chapter is repealed."
    }
   ]
  }
 ]
}