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STATE |
Relation to Internal Revenue Code |
Tax Base |
| ALABAMA | --- | --- |
| ALASKA | no state income tax | |
| ARIZONA | 1/1/07 |
federal adjusted gross income |
| ARKANSAS | --- | --- |
| CALIFORNIA | 1/1/05 |
federal adjusted gross income |
| COLORADO | Current | federal taxable income |
| CONNECTICUT | Current | federal adjusted gross income |
| DELAWARE | Current | federal adjusted gross income |
| FLORIDA | no state income tax | |
| GEORGIA | 1/1/07 | federal adjusted gross income |
| HAWAII | 12/31/06 | federal adjusted gross income |
| IDAHO | 1/1/08 | federal taxable income |
| ILLINOIS | Current | federal adjusted gross income |
| INDIANA | 1/1/07 | federal adjusted gross income |
| IOWA | 1/1/07 | federal adjusted gross income |
| KANSAS | Current | federal adjusted gross income |
| KENTUCKY | 12/31/06 | federal adjusted gross income |
| LOUISIANA | Current | federal adjusted gross income |
| MAINE | 12/31/05 | federal adjusted gross income |
| MARYLAND | Current | federal adjusted gross income |
| MASSACHUSETTS | Current | federal adjusted gross income |
| MICHIGAN | Current (a) | federal adjusted gross income |
| MINNESOTA |
12/31/06 |
federal taxable income |
| MISSISSIPPI | --- | --- |
| MISSOURI | Current | federal adjusted gross income |
| MONTANA | Current | federal adjusted gross income |
| NEBRASKA | 2/14/07 |
federal adjusted gross income |
| NEVADA | no state income tax | |
| NEW HAMPSHIRE | on interest & dividends only | |
| NEW JERSEY | --- | --- |
| NEW MEXICO | Current | federal adjusted gross income |
| NEW YORK | Current | federal adjusted gross income |
| NORTH CAROLINA | 1/1/07 | federal taxable income |
| NORTH DAKOTA | Current | federal taxable income |
| OHIO | Current | federal adjusted gross income |
| OKLAHOMA | Current | federal adjusted gross income |
| OREGON | Current | federal taxable income |
| PENNSYLVANIA | --- | --- |
| RHODE ISLAND | 6/3/01 | federal adjusted gross income |
| SOUTH CAROLINA | 12/31/06 | federal taxable income |
| SOUTH DAKOTA | no state income tax | |
| TENNESSEE | on interest & dividends only | |
| TEXAS | no state income tax | |
| UTAH | Current | federal taxable income |
| VERMONT | 1/1/06 |
federal taxable income |
| VIRGINIA | 12/31/07 |
federal adjusted gross income |
| WASHINGTON | no state income tax | |
| WEST VIRGINIA | 1/1/07 | federal adjusted gross income |
| WISCONSIN | 12/31/06 | federal adjusted gross income |
| WYOMING | no state income tax | |
| DIST. OF COLUMBIA | Current | federal adjusted gross income |
Source: Compiled by the Federation of Tax Administrators from various sources.
--- state does not employ a federal starting point. Current indicates state
has adopted IRC as currently in effect. Dates indicate state has adopted IRC
as ammended to that date.
(a) or 1/1/99, taxpayer's option.