Original data research from the PlainEstate editorial team. Every page is rendered server-side from a live SELECT against the portal database; no numbers are hardcoded.
PlainEstate ranks the US states (and the District of Columbia) that levy a state estate tax, sorted by statutory top marginal rate. The ranking is rendered server-side from a live SELECT against the states table, surfacing both the rate and the exemption threshold for each jurisdiction.
PlainEstate renders the historical trajectory of the federal estate-tax exemption and top marginal rate from the federal_estate_tax table. The chronology shows how the federal floor under which estates owe no federal tax has evolved alongside the top-rate ceiling.
PlainEstate renders the IRS Statistics of Income (SOI) historical series for federal estate-tax returns — counts of returns filed, taxable returns, and aggregate gross-estate dollar amounts — from the irs_soi_estate_stats table.