Christopher S. Mulvaney,

Attorney and Counselor-at-Law

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THIS WEBSITE INCLUDES GENERAL INFORMATION & THE OPINIONS OF CHRISTOPHER S. MULVANEY. IT IS INTENDED TO STIMULATE A BASIS FOR QUESTIONS RELATED TO YOUR PARTICULAR FACTUAL CIRCUMSTANCES — BEFORE YOU ACT.  THIS WEBSITE DOES NOT CONSTITUTE LEGAL ADVICE. IF YOU WANT LEGAL ADVICE, PLEASE MAKE A ZOOM APPOINTMENT TO SPEAK WITH ME.

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Gonzaga University School of Law – Spokane, Washington – Class of 2002 – Cum Laude The Latin phrase “Deo patriae, scientiis, artibus” translates to “For God and country through sciences and arts”.  The initials A.M.D.G. on the seal of Gonzaga Law School stand for Ad Majorem Dei Gloriam, which is Latin for “For the Greater Glory of God” the Motto of the Society of Jesus (Jesuits): a Catholic religious order founded by St. Ignatius of Loyola.

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Washington state does not have a gift tax and neither do 48 other states.

Connecticut is the only state in the U.S. that currently levies its own separate state-level gift tax: 12% with a an exemption that matched the Federal Lifetime Unified Gift and Estate Tax Exclusion set at $15 million per person in 2026.

The primary reason why most states don’t have a gift tax, and Connecticut does, is related to tax policy and revenue generation. Here’s a closer look: 

Why most states don’t have a gift tax:

• Estate Tax Backstop: Historically, the federal gift tax was enacted partly as a protective measure to minimize estate and income tax avoidance. Most states either don’t have an estate tax (Twelve States and the District of Columbia Levy State Estate Tax (Top Marginal Rates in 2025-Exemption): Washington (35%-$3M);, Hawaii (20%-$5.49M); Illinois (16%-$4M); Massachusetts (16%-$2M); Minnesota (16%-$3M); New York (16%-$7.16M); Oregon (16%-$1M); Rhode Island (16%-$1.8M); Vermont (16%-$5M); D.C. (16%$4.87M; Maine (12%-$6.8M); Connecticut (12%-$13.99M) or rely on other tax measures to capture wealth transfers.
• Administrative Burden: Implementing and administering a state gift tax can be complex and costly.
• Political Considerations: The political feasibility of enacting a state gift tax varies depending on the state’s tax philosophy and the perceived economic impact.
• Focus on Estate Tax: Many states that have estate taxes focus on taxing assets transferred at death rather than during a person’s lifetime.  Particularly, Washington State with the highest top marginal Estate Tax rate in the country: 35%.

Why Connecticut has a gift tax:

• Unified Gift and Estate Tax: Connecticut unifies its gift tax with its estate tax, meaning that gifts made during a person’s lifetime are treated as part of their estate for tax purposes. This approach aims to prevent individuals from avoiding estate tax by gifting assets before death.
• Revenue Generation: The Connecticut gift tax contributes to the state’s revenue stream.
• Historical Context: Connecticut’s gift tax has been in place since 1991 and was designed to complement the state’s estate tax. 

Important Note: The Connecticut gift tax exemption is relatively high, mirroring the federal lifetime gift and estate tax exemption. This means that for most residents, the Connecticut gift tax won’t be a concern unless they make substantial gifts that exceed these limits. 

In summary: Connecticut’s decision to have a state gift tax is tied to its unified estate and gift tax system, which is designed to capture wealth transfers both during life and at death. Most other states don’t have a separate gift tax because they may not have an estate tax, choose to focus on other tax measures, or find the administrative burden too high. 

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Washington State residents can meet with me in Zoom/DocuSign from anywhere in the world, and I can notarize their electronic signatures because I am a remote online notary.  Just email me an image of your photo ID.