Delaware has given in to the common fears of many states and repealed its estate tax, according to Forbes in "Latest State To Repeal Estate Tax: Delaware."
Delaware's estate tax had not been in existence for very long. It was only passed in 2009, when the state faced a temporary revenue shortfall and it was believed that the estate tax could help make up for it.
However, the tax itself brought in a relatively small amount of money. Attorneys representing wealthy people who had left the state, also informed officials that a primary reason for doing so was the estate tax.
As a result, it was believed that the tax was costing the state more in lost income tax revenue than it gained in estate tax revenue.
Only a minority of states still have an estate tax.
Reference: Forbes (July 5, 2017) "Latest State To Repeal Estate Tax: Delaware."