“It’s one thing for purple-state governors to remain on the fence. But when even California, New York and Illinois are debating whether to give their parents access to choice dollars—in a nod to the danger of giving the GOP a wedge issue—the unions have a big problem.”

The word “threshold” matters: It’s not a true exemption. If an estate is valued at $4 million or less, there is no Illinois estate tax. But if the value exceeds $4 million by even a single dollar, Illinois will tax the entire estate, not just the amount above the threshold. This is known as the Illinois “cliff tax.” At an estate value of exactly $4 million, the tax is zero. But at $4 million plus $1, the entire estate is taxable.