{
  "slug": "estate-inheritance-tax",
  "title": "Death Taxes",
  "metric": "Estate and inheritance taxation in the Northeast",
  "unit": "tax regime",
  "year": "2025",
  "source": {
    "name": "Tax Foundation",
    "url": "https://taxfoundation.org/data/all/state/estate-inheritance-taxes/"
  },
  "values": {
    "CT": "estate",
    "MA": "estate",
    "ME": "estate",
    "NH": "none",
    "NJ": "inheritance",
    "NY": "estate",
    "PA": "inheritance",
    "RI": "estate",
    "VT": "estate"
  }
}