What's Changed.

Jul 1

TCJA sunset provisions remain under active Congressional review. The current federal estate tax exemption of $13.61M per person is scheduled to revert to approximately $7M (inflation-adjusted) on January 1, 2026, unless Congress acts. No legislation has been enacted as of July 2026.

Source: IRS Rev. Proc. 2023-34; 26 U.S.C. § 2010

Jul 1

Iowa's inheritance tax is fully repealed effective January 1, 2025. No inheritance tax applies to deaths occurring on or after that date, completing the phase-out enacted in 2021.

Source: Iowa Code § 450.10 (repealed)

Jul 1

Nebraska enacted LB 34 (2025), reducing inheritance tax rates and raising exemptions. Class 1 (immediate family) exemption increased to $100,000. Full repeal is not yet enacted.

Source: Neb. Rev. Stat. § 77-2004 (as amended by LB 34, 2025)

Jun 1

As of mid-2026, 47 states and Washington DC have enacted POLST (Physician Orders for Life-Sustaining Treatment) legislation or formal programs. Alabama, Massachusetts, and Mississippi have active legislative efforts underway.

Source: National POLST Form Program (polst.org)

Jun 1

Federal estate tax exemption confirmed at $13.61M per person for 2026; TCJA sunset provisions under active Congressional review. Threshold may drop to ~$7M in 2026.

Source: IRS Rev. Proc. 2023-34

Jan 1

Connecticut estate tax exemption matches the federal exemption: $15 million for deaths in 2026 under the One Big Beautiful Bill Act. Effectively eliminating the state estate tax for most estates.

Source: Conn. Gen. Stat. § 12-391

Jan 1

New York estate tax exemption increased to $7.35M for deaths in 2026. The 'cliff' provision remains. Estates just over the threshold are taxed on the full value.

Source: N.Y. Tax Law § 952

Jul 1

Washington estate tax exclusion increased to $3M for deaths on or after July 1, 2025 (from $2.193M). Top rate temporarily 35%, rolling back to 20% for deaths on or after July 1, 2026.

Source: ESSB 5813; RCW 83.100.020

May 1

Oregon estate tax exemption remains at $1M. The lowest in the nation. No inflation adjustment enacted.

Source: ORS 118.010

Apr 1

Massachusetts estate tax exemption increased to $2M (up from $1M) under legislation signed in October 2023, effective for deaths on or after January 1, 2023.

Source: M.G.L. c. 65C, § 2A

Mar 1

Vermont estate tax exemption increased to $5M. Rates remain 16% on amounts above the threshold.

Source: 32 V.S.A. § 7442a

Feb 1

Minnesota estate tax exemption increased to $3M. Legislature declined to index for inflation.

Source: Minn. Stat. § 291.016

Jan 1

Human composting (natural organic reduction) became legal under HB 21-1183. Colorado was among the first states to legalize the practice.

Source: C.R.S. § 25-2-121

Jan 1

California legalized human composting (natural organic reduction) under AB 351, effective January 2027.

Source: Cal. Health & Safety Code § 7000.5

Jan 1

Nevada raised the small estate affidavit threshold to $100,000 (up from $25,000), allowing more estates to bypass formal probate.

Source: NRS 146.080

Jan 1

Nebraska adopted the Uniform Disposition of Community Property Act, providing new protections for community property brought from other states.

Source: Neb. Rev. Stat. § 30-2702

Jan 1

New Hampshire updated its advance directive statute to clarify POLST form authority and expand who may serve as healthcare agent.

Source: RSA 137-J

Jan 1

Alaska raised the small estate threshold to $150,000 for summary administration, one of the highest in the nation.

Source: AS 13.16.680

Jan 1

Delaware repealed its estate tax in 2018; no changes in 2025. No state estate or inheritance tax.

Source: Del. Code tit. 30

Jan 1

Arkansas updated its advance directive registry to allow electronic registration and digital copies to be accepted by healthcare providers.

Source: Ark. Code Ann. § 20-17-201

Dec 1

Illinois estate tax exemption remains at $4M with no inflation adjustment. Illinois is one of only 12 states with a state estate tax.

Source: 35 ILCS 405/2

Oct 1

Maryland estate tax exemption increased to $5M. Maryland is the only state with both an estate tax and an inheritance tax.

Source: Md. Code, Tax-Gen. § 7-309

Sep 1

Iowa is phasing out its inheritance tax. Rates reduced to 50% of 2021 levels in 2024, with full repeal scheduled for 2025.

Source: Iowa Code § 450.10

Aug 1

Kentucky updated inheritance tax rates for Class B beneficiaries. Class A (spouse, children, parents) remains exempt.

Source: KRS § 140.010

Jul 1

Pennsylvania inheritance tax rate for transfers to direct descendants remains at 4.5%. No rate changes enacted.

Source: 72 P.S. § 9116

Jun 1

New Jersey repealed its estate tax in 2018. Inheritance tax remains for Class C and D beneficiaries at rates up to 16%.

Source: N.J.S.A. 54:34-1

May 1

Hawaii estate tax exemption remains $5.49M (statutory amount, not indexed). Rates remain 10–20%.

Source: HRS § 236E-6

Apr 1

Maine estate tax exemption increased to $6.8M, indexed for inflation. Rates are 8–12% on amounts above the threshold.

Source: 36 M.R.S. § 4062

Mar 1

Rhode Island estate tax exemption increased to $1.774M, indexed for inflation. Rates are 0.8–16%.

Source: R.I. Gen. Laws § 44-22-1.1

Feb 1

Michigan updated its Patient Advocate Designation statute to clarify digital signature requirements and remote notarization.

Source: MCL § 700.5506

Jan 1

Texas raised the small estate affidavit threshold to $75,000 (excluding homestead and exempt property). No state estate or inheritance tax.

Source: Tex. Est. Code § 205.001

Jan 1

Florida raised the summary administration threshold to $75,000 for non-exempt assets. No state estate or inheritance tax.

Source: Fla. Stat. § 735.201

Jan 1

Georgia updated its probate code to allow remote online notarization for wills, effective January 2024.

Source: O.C.G.A. § 53-4-20

Jan 1

North Carolina updated its advance directive statute to recognize POLST forms as legally binding and clarify agent authority.

Source: N.C. Gen. Stat. § 90-321

Jan 1

Mississippi raised the small estate threshold to $50,000. No state estate or inheritance tax.

Source: Miss. Code Ann. § 91-7-322

Jan 1

Wyoming enacted legislation clarifying that home burial is permitted on private property with county notification. No permit required for family members.

Source: Wyo. Stat. § 35-4-101

Jan 1

Montana updated its Durable Power of Attorney for Health Care statute to allow electronic execution and digital storage.

Source: Mont. Code Ann. § 50-9-103