State Tax Maps

Interactive state-by-state reference maps. Compare capital gains tax rules, estate exemptions, opportunity zone conformity, filing status multipliers, and marital property paradigms across all 50 states and key localities.

Marital Property Regimes

CP states allow a double step-up in basis at death (IRC §1014(b)(6)), eliminating pre-death gain on both halves. Common law states: only the deceased spouse's half steps up.

TY 2025

Community property (double step-up)

Elective CP trust (unresolved)

UDCPRDA (CP character preserved)

Common law (single step-up)

fed·salt · every value cited to primary .gov statute · click any state for the sourcefed-salt.com

CP = community property (9 states). GU and PR are community property territories but shown as common law: primary .gov source not accessible for automated verification. Elective CP trust (AK, FL, SD, TN): statute confirmed from .gov source; double step-up benefit unconfirmed by IRS ruling. KY community property trust status not confirmed: no enacted statute found at accessible .gov URL; shown as common law. UDCPRDA: 15 states + NYC preserve CP character on move-in. CL: only the decedent's half steps up.