Is the level for estate tax the same at the state and federal level?

It used to be so, but now it is not. As of 2020, Maryland taxes any estate valued in excess of $5 million (or $10 million per couple , which means that whatever is not “used up” by the first to die is available to the surviving spouse upon the death of the surviving spouse provided tax returns are correctly filed.) The District of Columbia taxes any estate valued above $ 5,762,400 (but this is per person and is not “portable” to the surviving spouse.) The federal government imposes an estate tax on estates valued above $11, 580,000 per person or $23,160,000 per couple.