I think you might be mixing up the federal estate tax and the NH inheritence tax. NH used to have one for realtives like sisters and brothers or aunts and uncles, but not if it was passed on to children. That has since been abolished. But who wouldn't be surprised to see it brought back at some point?
The federal government has an estate tax too and that is for everybody, children included. I think the 5 million still stands despite disagreement over it in the recent tax fight where those making over $400,000 ($450,000 married) pay more taxes and everybody now has gone back to the full payroll taxes (Social Security and Medicare)
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