EGTRRA and state death tax credit

Here's the actual wording of the sunset provision:

SEC. 901. SUNSET OF PROVISIONS OF ACT.

(a) IN GENERAL- All provisions of, and amendments made by, this Act shall not apply-- (1) to taxable, plan, or limitation years beginning after December 31,

2010, or (2) in the case of title V, to estates of decedents dying, gifts made, or generation skipping transfers, after December 31, 2010. (b) APPLICATION OF CERTAIN LAWS- The Internal Revenue Code of 1986 and the Employee Retirement Income Security Act of 1974 shall be applied and administered to years, estates, gifts, and transfers described in subsection (a) as if the provisions and amendments described in subsection (a) had never been enacted.

So... as of 1/1/2011 all of the changes (including the reductions to the credit, the repeal of the credit and the substitution of a deduction) go poof! Any state that left the "pick-up tax" on its books without any changes will once again have an estate tax.

Here's a chart of which states have an estate tax (not a pick-up tax):

Here's a chart of which states don't have an estate tax today: I don't know which of the states without an estate tax still have the pick-up tax on the books.

Found this chart at McGuireWoods LLP, that appears to tell you who still has the pick-up tax:

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Thank you, Alan. Very helpful! I was looking for the word "expire", not "sunset", when I searched the text of the law. Oh well.

-Mark Bole