State Fact Sheets

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 In 2010, the estate tax will be repealed for one year, before reverting to the law in place before last year’s legislation.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

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Frequently Asked Questions About the Estate Tax

Q: Isn’t the estate tax a form of “double taxation?” First people have to pay income tax on earnings and then they pay again when they die because of the estate tax?

A considerable portion of most estates are assets that have appreciated during the decedent’s lifetime on which no income taxes have ever been paid, since inheritances are exempt from income tax and capital gains taxes are only paid on assets that are sold or transferred.

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Fact Sheets on the Estate Tax

3 Downloadable Fact Sheets on the Estate Tax -- in PDF format for easy printing:

The fact sheets listed below require Adobe Acrobat Reader --
To download the most recent version for free, click here
(If you cannot access the files through the links, right-click on the underlined text, click "Save Link As," download to your directory, and open the document in Adobe Acrobat Reader.)

About the Estate Tax
Frequently Asked Questions About the Estate Tax
Charitable Implications of the Estate Tax

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About the Estate Tax

General information about the estate tax.

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Stop Permanent Repeal of the Estate Tax

This alert provides background information on the estate tax and 5 action steps you can take to help prevent repeal of the estate tax. Read through the alert and then contact your Senators through this legislative link -- the talking points included in this alert are also available there to provide suggestions for your letter or call to your Senators.

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The Ever Expanding Superwaiver

A superwaiver provision is moving through the House that would bring a huge shift of power to the Executive Branch and states to override congressional authorizations and funding decisions for a variety of low-income programs.

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Nonprofit Organizations Around the Country Oppose Super-Waiver

More than 200 organizations from around the country and representing a variety of concerns and issues joined in sending a strong message to Representatives in Congress to oppose the super-waiver that has been included in the House's TANF reauthorization bills. The full letter, with all 200+ organizations, is provided here. For more information on the super-waiver and why these organizations are concerned, see OMB Watch's Super-Waiver Updates

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Super-Waiver Update

The "super-waiver" has made its way through both the House Ways and Means Committee and the Committee on Education and the Workforce. The two bills will have to be joined in the Rules Committee and will likely be on the House floor the week of May 13. The current list of programs eligible for the super-waiver remains small but significant -- CCDBG, TANF, SSBG, the Adult Education and Family Literacy Act, Wagner-Peyser (Employment Services), and the Job Opportunities for Low-Income Individuals program ? and it is possible that other programs could be added.

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The Deficit is Growing! The Deficit is Growing!

The Congressional Budget Office (CBO) has issued its latest report on the FY 2002 budget deficit, which is now expected to reach up to $100 billion.

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Update: Super-Waiver is the Wrong Tool for the Job

Since being introduced as part of the TANF reauthorization bills earlier this month, the President’s "super-waiver" provision has undergone several significant revisions. The original provisions included in Rep. Wally Herger's (R-CA) H.R. 4090, and Rep. Buck McKeon's (R-CA) H.R. 4092, TANF bills allowed for governors to request a waiver of any statute or rule applied to any program in the Departments of Labor, HHS, and Education. All that would be required of the governor was a proposal showing how the waiver was neutral in cost. The Secretary of the petitioned department would have 90 days to sign off on the proposal, and if the state received no response within 90 days, the proposal could be deemed approved.

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