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STATE INDIVIDUAL INCOME TAXES
(Tax rates for tax year 2004 -- as of January 1, 2004)

 

---Tax Rates---

# of --Income Brackets-- ---Personal Exemption--- Federal Tax

State

Low   High Brackets Low   High Single Married Child. Ded.
ALABAMA 2.0 - 5.0   3 500 (b) - 3,000 (b)   1,500   3,000   300   *
ALASKA No State Income Tax                  
ARIZONA 2.87 - 5.04   5 10,000 (b) - 150,000 (b)   2,100   4,200   2,300    
ARKANSAS (a) 1.0 - 7.0 (e) 6 3,999   - 27,500     20 (c) 40 (c) 20 (c)  
CALIFORNIA (a) 1.0 - 9.3   6 5,962 (b) - 39,133 (b)   80 (c) 160 (c) 251 (c)  
COLORADO 4.63       1

  -----Flat rate-----  

     -----------None-----------      
CONNECTICUT 3.0 - 5.0   2 10,000 (b) - 10,000 (b)   12,500 (f) 24,000 (f) 0    
DELAWARE 2.2 - 5.95   6 5,000   - 60,000     110 (c) 220 (c) 110 (c)  
FLORIDA No State Income Tax                 
GEORGIA 1.0 - 6.0   6 750 (g) - 7,000 (g)   2,700   5,400   2,700    
HAWAII 1.4 - 8.25   9 2,000 (b) - 40,000 (b)   1,040   2,080   1,040    
IDAHO (a) 1.6 - 7.8   8 1,104 (h) - 22,074 (h)   3,100 (d) 6,200 (d) 3,100 (d)  
ILLINOIS 3.0       1

  -----Flat rate-----  

  2,000   4,000   2,000    
INDIANA 3.4       1

  -----Flat rate-----  

  1,000   2,000   1,000    
IOWA (a) 0.36 - 8.98   9 1,211   - 54,495     40 (c) 80 (c) 40 (c) *
KANSAS 3.5 - 6.45   3 15,000 (b) - 30,000 (b)   2,250   4,500   2,250    
KENTUCKY 2.0 - 6.0   5 3,000   - 8,000     20 (c) 40 (c) 20 (c)  
LOUISIANA 2.0 - 6.0   3 12,500 (b) - 25,000 (b)   4,500 (i) 9,000 (i) 1,000 (i) *
MAINE (a) 2.0 - 8.5   4 4,250 (b) - 16,950 (b)   4,700   7,850   1,000    
MARYLAND 2.0 - 4.75