Policy Analysis | June 2013

What is the federal starting point for personal income taxation in the SLC member states?

Federal Starting Point for Personal Income Taxation in the SLC

(click on headers to sort by column)

State Relation to Federal Internal Revenue Code (IRC) Federal Tax Base Used as Starting Point to Calculate State Taxable Income
Alabama None N/A
Arkansas None N/A
Florida No state income tax N/A
Georgia IRC of 1/1/2012 Adjusted gross income
Kentucky IRC of 12/31/2006 Adjusted gross income
Louisiana Current Adjusted gross income
Mississippi None N/A
Missouri Current Adjusted gross income
North Carolina IRC of 1/1/2012 Taxable income
Oklahoma Current Adjusted gross income
South Carolina IRC of 12/31/2011 Taxable income
Tennessee On interest & dividends only N/A
Texas No state income tax N/A
Virginia IRC of 12/31/2011 Adjusted gross income
West Virginia IRC of 12/31/2011 Adjusted gross income

Source: Federation of Tax Administrators