Where Not To Die In 2022: The Greediest Death Tax States

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Where Not To Die In 2022: The Greediest Death Tax States
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I cover personal finance, with a focus on retirement planning, trusts and estates strategies, and taxwise charitable giving. I've written for Forbes since 1997. Follow me on Twitter: @ashleaebeling and contact me by email: ashleaebeling -- at -- gmail -- dot -- com

Should death be taxing? Amid budget surpluses, states started slashing income taxes last year. But only two have made significant changes to their estate or inheritance taxes so far. Last year Iowa legislators decided to phase out the state’s inheritance tax by January 1, 2025. And this year Nebraska legislators made pro-taxpayer tweaks to its inheritance tax for deaths occurring on or after January 1, 2023.

These taxes operate separately from the federal estate tax, which applies only to a couple of thousand estates a year valued at over $12.06 million per person. While few individuals need to plan around the federal estate tax, the state levies all kick in at much lower dollar levels, often making it a middle-class problem.

A bill introduced by Democratic state senators would double the Massachusetts exemption amount to $2 million and only levy tax above that amount, removing the dreaded cliff. “We have such a surplus now, this is the time to do it,” says Cashman. “There’s broad-based support for reform.”

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