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.
Community property (double step-up)
Elective CP trust (unresolved)
UDCPRDA (CP character preserved)
Common law (single step-up)
every value cited to primary .gov statute · click any state for the sourcealbatross.tax
Hover any state to preview; click to pin its rates, rules, and the primary .gov citation.
CP = community property (9 states, plus GU and PR by statute). Elective CP trust (AK, FL, SD, TN, KY): statute confirmed from .gov source; double step-up benefit unconfirmed by IRS ruling. UDCPRDA: 15 states + NYC preserve CP character on move-in. CL: only the decedent's half steps up.