Federal Estate Tax Collections
Estate taxes are a hot topic on Capitol Hill currently, in part because they are viewed as the most unfair federal tax by the American public, as a recent Tax Foundation survey illustrates. The following chart shows federal estate tax revenue by state and per capita. For more data on state and federal estate taxes, check out our new estate tax data section.
| Federal Estate and Gift Tax Collections, by State and Per Capita | |||||
| 2004 | |||||
| State | Total Collections | Collections Per Capita | Rank Per Capita | Collections Per $1,000 of Income | Rank Per $1,000 |
| Alabama | $207,759,619 | $45.86 | 38 | $1.58 | 32 |
| Alaska | $9,489,379 | $14.48 | 51 | $0.40 | 51 |
| Arizona | $262,603,587 | $45.72 | 40 | $1.57 | 34 |
| Arkansas | $120,035,743 | $43.61 | 43 | $1.62 | 30 |
| California | $4,057,880,875 | $113.05 | 6 | $3.02 | 9 |
| Colorado | $337,040,507 | $73.25 | 18 | $1.97 | 24 |
| Connecticut | $606,265,800 | $173.04 | 2 | $3.56 | 4 |
| Delaware | $75,553,804 | $90.99 | 10 | $2.48 | 11 |
| D.C. | $115,551,116 | $208.76 | na | $4.06 | na |
| Florida | $1,855,674,495 | $106.67 | 7 | $3.21 | 5 |
| Georgia | $533,750,893 | $60.45 | 27 | $1.86 | 26 |
| Hawaii | $77,874,731 | $61.67 | 25 | $1.77 | 27 |
| Idaho | $53,508,913 | $38.41 | 44 | $1.35 | 44 |
| Illinois | $1,026,176,132 | $80.71 | 16 | $2.12 | 17 |
| Indiana | $317,336,233 | $50.87 | 32 | $1.57 | 33 |
| Iowa | $134,008,714 | $45.36 | 41 | $1.37 | 42 |
| Kansas | $151,078,187 | $55.23 | 28 | $1.66 | 29 |
| Kentucky | $209,875,253 | $50.62 | 33 | $1.72 | 28 |
| Louisiana | $206,611,937 | $45.75 | 39 | $1.56 | 35 |
| Maine | $104,644,926 | $79.44 | 17 | $2.49 | 10 |
| Maryland | $553,084,214 | $99.51 | 9 | $2.42 | 12 |
| Mass. | $901,151,552 | $140.44 | 4 | $3.14 | 6 |
| Michigan | $539,045,115 | $53.30 | 29 | $1.54 | 37 |
| Minnesota | $268,836,209 | $52.70 | 30 | $1.36 | 43 |
| Mississippi | $104,665,529 | $36.05 | 45 | $1.39 | 41 |
| Missouri | $412,507,232 | $71.68 | 20 | $2.17 | 16 |
| Montana | $31,182,184 | $33.64 | 47 | $1.17 | 47 |
| Nebraska | $119,800,745 | $68.57 | 22 | $1.97 | 23 |
| Nevada | $281,264,168 | $120.47 | 5 | $3.62 | 3 |
| New Hamp. | $61,728,790 | $47.50 | 37 | $1.22 | 46 |
| New Jersey | $778,578,164 | $89.50 | 11 | $1.98 | 22 |
| New Mexico | $47,368,600 | $24.89 | 49 | $0.91 | 49 |
| New York | $2,871,341,316 | $149.34 | 3 | $3.64 | 2 |
| North Carolina | $544,311,088 | $63.73 | 24 | $2.06 | 20 |
| North Dakota | $12,106,943 | $19.09 | 50 | $0.60 | 50 |
| Ohio | $817,696,846 | $71.36 | 21 | $2.11 | 18 |
| Oklahoma | $315,045,881 | $89.41 | 12 | $3.09 | 7 |
| Oregon | $244,949,241 | $68.14 | 23 | $2.10 | 19 |
| Pennsylvania | $905,549,774 | $72.99 | 19 | $1.99 | 21 |
| Rhode Island | $91,315,261 | $84.50 | 13 | $2.35 | 13 |
| South Carolina | $183,116,310 | $43.62 | 42 | $1.51 | 38 |
| South Dakota | $46,970,481 | $60.93 | 26 | $1.90 | 25 |
| Tennessee | $293,395,858 | $49.72 | 34 | $1.59 | 31 |
| Texas | $1,109,558,401 | $49.34 | 35 | $1.55 | 36 |
| Utah | $68,419,289 | $28.64 | 48 | $1.06 | 48 |
| Vermont | $64,258,696 | $103.41 | 8 | $3.03 | 8 |
| Virginia | $603,694,261 | $80.93 | 15 | $2.18 | 15 |
| Washington | $515,918,694 | $83.16 | 14 | $2.22 | 14 |
| West Virginia | $63,725,492 | $35.10 | 46 | $1.29 | 45 |
| Wisconsin | $267,919,468 | $48.63 | 36 | $1.41 | 40 |
| Wyoming | $26,394,100 | $52.11 | 31 | $1.48 | 39 |
| U.S. Total | $23,607,620,746 | $80.39 | na | $2.29 | na |
| Source: Internal Revenue Service, Tax Foundation calculations. |