State:
Number of Estates $3.5m and over:
Returns as Percent of Decedents:
Average Estate (in millions):

Data above prepared by Judy Xanthopoulos, Ph.D., Quantria Strategies, LLC
Estate tax returns by size of gross estate are estimates based on IRS public use Federal and State estate tax data, including "Estate Tax Returns Filed in 1999" and “Estate Taxes by State of Residence of Decedent, 1999.”
Click here for further explanation

Between now and the end of June, Senators Phil Gramm (R-TX) and Jon Kyl (R-AZ) will offer an amendment to permanently repeal the estate tax. Some form of an estate tax has been around throughout this country’s history, with the current form introduced in 1916. Last year, the tax was modified to gradually increase the amount of an estate that is exempt from taxation to $3.5 million, and to lower the top marginal tax rate, between now and 2009. In 2010, the estate tax will be repealed for one year, before reverting to the law in place before last year’s legislation.

These 1-page fact sheets outline the reasons so many residents of every state oppose the Gramm/Kyl amendment, and support permanent, responsible reform of the estate tax. For each state, the information on these fact sheets includes:

• The cost of repealing the estate tax for the country as a whole
• What the money spent on estate tax repeal could be used for in the state
• Number of estates valued at $3.5 million or more in the state
• The Number of Family Farms in the state
• Number of Small Businesses in the state