NY $7.16M Estate Tax Cliff & Massachusetts $2.0M Calculator

HTML

<div class="ec-card">
  <div class="ec-kicker">N.Y. TAX LAW § 952(c) (105% CLIFF ZONE) · M.G.L. C. 65C ($2.0M EXEMPTION)</div>
  <h2>2026 NY $7.16M Estate Tax Cliff & 'Santa Clause' Optimizer</h2>
  <label>NY Taxable Estate Value ($): <input id="est" type="number" value="7350000" step="25000"></label>
  <button id="runBtn">Run NYS 105% Cliff & Santa Clause Audit</button>
  <div id="out"></div>
  <p class="ec-foot">Canonical Simulator: <a href="https://eastcorpcapital.com/ny-estate-tax-cliff-and-massachusetts-estate-tax-calculator-2026/" target="_blank" rel="noopener">NY $7.16M Estate Tax Cliff & Massachusetts $2.0M Calculator</a> · <a href="https://eastcorpcapital.com/calculators/ny-ma-estate-tax-cliff/" target="_blank" rel="noopener">Interactive Estate Cliff Tool</a></p>
</div>

CSS

body{font-family:system-ui,-apple-system,sans-serif;background:#FFF1E5;padding:18px;color:#1A1817}.ec-card{max-width:650px;background:#fff;border:1px solid #DEC8B5;border-top:5px solid #990F3D;padding:20px}.ec-kicker{font-family:monospace;font-size:11px;font-weight:700;color:#990F3D}h2{margin:6px 0 12px;font-size:20px}label{display:block;font-weight:700;font-size:13px;margin-bottom:8px}input{padding:5px 9px;font-size:14px;width:160px;margin-left:8px}button{background:#990F3D;color:#fff;border:none;padding:8px 14px;font-weight:700;cursor:pointer;margin:6px 0 14px}.res{background:#F9E5D4;border-left:4px solid #990F3D;padding:12px;font-size:13.5px;line-height:1.6}.ec-foot{margin-top:12px;font-size:12px}a{color:#990F3D;font-weight:700}

JavaScript

function calc(){
  const e = parseFloat(document.getElementById('est').value)||7350000;
  const excl = 7160000;
  const cliffEnd = 7518000;
  let nysTax = 0;
  if(e > excl && e < cliffEnd){
    const ratio = (e - excl) / (cliffEnd - excl);
    nysTax = ratio * 706520;
  } else if(e >= cliffEnd){
    nysTax = 706520 + (e - cliffEnd)*0.128;
  }
  const excess = Math.max(0, e - excl);
  const santaGain = Math.max(0, nysTax - excess);
  document.getElementById('out').innerHTML = '<div class="res"><strong>Excess Over $7,160,000 Exclusion:</strong> $' + Math.round(excess).toLocaleString() + '<br><strong>NYS Estate Tax Owed (No Santa Clause):</strong> <span style="color:#990F3D;font-weight:700">$' + Math.round(nysTax).toLocaleString() + '</span><br><strong>Net to Heirs (Without Santa Clause):</strong> $' + Math.round(e - nysTax).toLocaleString() + '<br><strong>Santa Clause Charitable Bequest Gain to Heirs:</strong> <span style="color:#0D7680;font-weight:700">+$' + Math.round(santaGain).toLocaleString() + '</span> (Donate $' + Math.round(excess).toLocaleString() + ' to 501(c)(3) to wipe out $' + Math.round(nysTax).toLocaleString() + ' tax)</div>';
}
document.getElementById('runBtn').addEventListener('click', calc);
calc();