| State Death Tax Credit Table | ||||
| Adjusted Taxable Estate | ||||
| At Least | But Less Than | Credit | Percent | Of Excess Over |
| 0 | 40,000 | 0 | 0.0% | 0 |
| 40,000 | 90,000 | 0 | 0.8% | 40,000 |
| 90,000 | 140,000 | 400 | 1.6% | 90,000 |
| 140,000 | 240,000 | 1,200 | 2.4% | 140,000 |
| 240,000 | 440,000 | 3,600 | 3.2% | 240,000 |
| 440,000 | 640,000 | 10,000 | 4.0% | 440,000 |
| 640,000 | 840,000 | 18,000 | 4.8% | 640,000 |
| 840,000 | 1,040,000 | 27,600 | 5.6% | 840,000 |
| 1,040,000 | 1,540,000 | 38,800 | 6.4% | 1,040,000 |
| 1,540,000 | 2,040,000 | 70,800 | 7.2% | 1,540,000 |
| 2,040,000 | 2,540,000 | 106,800 | 8.0% | 2,040,000 |
| 2,540,000 | 3,040,000 | 146,800 | 8.8% | 2,540,000 |
| 3,040,000 | 3,540,000 | 190,800 | 9.6% | 3,040,000 |
| 3,540,000 | 4,040,000 | 238,800 | 10.4% | 3,540,000 |
| 4,040,000 | 5,040,000 | 290,800 | 11.2% | 4,040,000 |
| 5,040,000 | 6,040,000 | 402,800 | 12.0% | 5,040,000 |
| 6,040,000 | 7,040,000 | 522,800 | 12.8% | 6,040,000 |
| 7,040,000 | 8,040,000 | 650,800 | 13.6% | 7,040,000 |
| 8,040,000 | 9,040,000 | 786,800 | 14.4% | 8,040,000 |
| 9,040,000 | 10,040,000 | 930,800 | 15.2% | 9,040,000 |
| 10,040,000 | 99,999,999,999 | 1,082,800 | 16.0% | 10,040,000 |