New york estate tax changes proposed

There are two bills pending in the New York legislature that would increase the New York estate tax.  Assembly bill 3009 would increase the top New York estate tax rate that applies to estates over $10.1 million from 16% to 20%.  Senate bill 2509 would increase all of the New York estate tax rates by 2%, so that the top estate tax rate would be 18%.  Each of the bills would apply to estates of New York residents who die on or after April 1, 2021.