Types of Taxes

The State Death Tax Manager divides state death taxes into two categories: estate tax and inheritance tax.

The estate tax (pickup tax) includes any tax based on the federal estate tax credit for state death taxes that existed before it was phased out by the Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA).

The state inheritance tax is primarily the inheritance tax imposed by the state. It also includes, however, any other state tax that is not based on the state death tax credit.