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