State

Inheritance tax exemption

Inheritance tax rates

Kentucky

$1,000

0%–16%

Maryland

$1,000

0%–10%

Nebraska

$100,000

0%–15%

New Jersey

$25,000

0%–16%

Pennsylvania

$0

0%–15%

Disclosure Title
Source:
Disclosure

Katherine Loughead, "Estate and Inheritance Taxes by State, 2025," taxfoundation.org, 10/28/2025; department of revenue websites for Connecticut, District of Columbia, Hawaii, Illinois, Maine, Maryland, Massachusetts, Minnesota, New York, Oregon, Rhode Island, Vermont, and Washington, as of 11/10/2025. For illustrative purposes only.