{ "version": "2026.1", "generated_by": "backend/tools/authority_dump.c (--policy source-typed pension fields + --pension-illustrate compute_state_tax_v4 runs)", "source": "QuantCalc frozen state-tax engine (backend/src/state_tax.c); 2026 statutory pension/retirement-income exclusion rules per jurisdiction", "generated_at": "2026-07-22T21:12:50.426Z", "illustration_note": "tax_* columns are the state income tax on $75,000 of retirement income for a single filer aged 67, computed three ways by source (public pension / private pension / IRA), via compute_state_tax_v4. Where the three differ, the income source changes the tax.", "fields": [ "code", "name", "category", "category_label", "source_matters", "retirement_exclusion_single", "retirement_exclusion_mfj", "exclusion_min_age", "tax_public_pension_75k_single", "tax_private_pension_75k_single", "tax_ira_75k_single" ], "rows": [ { "code": "AL", "name": "Alabama", "category": "employer_pension_exempt", "category_label": "Employer/DB pension exempt, IRA taxed", "source_matters": 1, "retirement_exclusion_single": 6000, "retirement_exclusion_mfj": 12000, "exclusion_min_age": 65, "tax_public_pension_75k_single": 0, "tax_private_pension_75k_single": 0, "tax_ira_75k_single": 3185 }, { "code": "AK", "name": "Alaska", "category": "no_income_tax", "category_label": "No state income tax", "source_matters": 0, "retirement_exclusion_single": 0, "retirement_exclusion_mfj": 0, "exclusion_min_age": 0, "tax_public_pension_75k_single": 0, "tax_private_pension_75k_single": 0, "tax_ira_75k_single": 0 }, { "code": "AZ", "name": "Arizona", "category": "fully_taxed", "category_label": "Taxed as ordinary income", "source_matters": 0, "retirement_exclusion_single": 0, "retirement_exclusion_mfj": 0, "exclusion_min_age": 0, "tax_public_pension_75k_single": 1472.5, "tax_private_pension_75k_single": 1472.5, "tax_ira_75k_single": 1472.5 }, { "code": "AR", "name": "Arkansas", "category": "capped_exclusion", "category_label": "Capped exclusion (pension + IRA)", "source_matters": 0, "retirement_exclusion_single": 6000, "retirement_exclusion_mfj": 12000, "exclusion_min_age": 0, "tax_public_pension_75k_single": 2094.41, "tax_private_pension_75k_single": 2094.41, "tax_ira_75k_single": 2094.41 }, { "code": "CA", "name": "California", "category": "fully_taxed", "category_label": "Taxed as ordinary income", "source_matters": 0, "retirement_exclusion_single": 0, "retirement_exclusion_mfj": 0, "exclusion_min_age": 0, "tax_public_pension_75k_single": 2927.57, "tax_private_pension_75k_single": 2927.57, "tax_ira_75k_single": 2927.57 }, { "code": "CO", "name": "Colorado", "category": "co_pension_subtraction", "category_label": "Pension/annuity subtraction, shared with SS", "source_matters": 0, "retirement_exclusion_single": 0, "retirement_exclusion_mfj": 0, "exclusion_min_age": 0, "tax_public_pension_75k_single": 1535.6, "tax_private_pension_75k_single": 1535.6, "tax_ira_75k_single": 1535.6 }, { "code": "CT", "name": "Connecticut", "category": "phasedown", "category_label": "Pension deduction phases down by income", "source_matters": 0, "retirement_exclusion_single": 0, "retirement_exclusion_mfj": 0, "exclusion_min_age": 0, "tax_public_pension_75k_single": 0, "tax_private_pension_75k_single": 0, "tax_ira_75k_single": 0 }, { "code": "DE", "name": "Delaware", "category": "capped_exclusion", "category_label": "Capped exclusion (pension + IRA)", "source_matters": 0, "retirement_exclusion_single": 12500, "retirement_exclusion_mfj": 25000, "exclusion_min_age": 60, "tax_public_pension_75k_single": 2543.13, "tax_private_pension_75k_single": 2543.13, "tax_ira_75k_single": 2543.13 }, { "code": "DC", "name": "District of Columbia", "category": "fully_taxed", "category_label": "Taxed as ordinary income", "source_matters": 0, "retirement_exclusion_single": 0, "retirement_exclusion_mfj": 0, "exclusion_min_age": 0, "tax_public_pension_75k_single": 3428.5, "tax_private_pension_75k_single": 3428.5, "tax_ira_75k_single": 3428.5 }, { "code": "FL", "name": "Florida", "category": "no_income_tax", "category_label": "No state income tax", "source_matters": 0, "retirement_exclusion_single": 0, "retirement_exclusion_mfj": 0, "exclusion_min_age": 0, "tax_public_pension_75k_single": 0, "tax_private_pension_75k_single": 0, "tax_ira_75k_single": 0 }, { "code": "GA", "name": "Georgia", "category": "capped_exclusion", "category_label": "Capped exclusion (pension + IRA)", "source_matters": 0, "retirement_exclusion_single": 65000, "retirement_exclusion_mfj": 130000, "exclusion_min_age": 65, "tax_public_pension_75k_single": 0, "tax_private_pension_75k_single": 0, "tax_ira_75k_single": 0 }, { "code": "HI", "name": "Hawaii", "category": "public_pension_exempt", "category_label": "Government pension exempt (no cap)", "source_matters": 1, "retirement_exclusion_single": 0, "retirement_exclusion_mfj": 0, "exclusion_min_age": 0, "tax_public_pension_75k_single": 0, "tax_private_pension_75k_single": 3983.2, "tax_ira_75k_single": 3983.2 }, { "code": "ID", "name": "Idaho", "category": "fully_taxed", "category_label": "Taxed as ordinary income", "source_matters": 0, "retirement_exclusion_single": 0, "retirement_exclusion_mfj": 0, "exclusion_min_age": 0, "tax_public_pension_75k_single": 2866.72, "tax_private_pension_75k_single": 2866.72, "tax_ira_75k_single": 2866.72 }, { "code": "IL", "name": "Illinois", "category": "full_exclusion", "category_label": "Full pension + IRA exclusion", "source_matters": 0, "retirement_exclusion_single": 0, "retirement_exclusion_mfj": 0, "exclusion_min_age": 0, "tax_public_pension_75k_single": 0, "tax_private_pension_75k_single": 0, "tax_ira_75k_single": 0 }, { "code": "IN", "name": "Indiana", "category": "senior_subtraction", "category_label": "General age-65+ subtraction", "source_matters": 0, "retirement_exclusion_single": 0, "retirement_exclusion_mfj": 0, "exclusion_min_age": 0, "tax_public_pension_75k_single": 3431, "tax_private_pension_75k_single": 3431, "tax_ira_75k_single": 3431 }, { "code": "IA", "name": "Iowa", "category": "full_exclusion", "category_label": "Full pension + IRA exclusion", "source_matters": 0, "retirement_exclusion_single": 0, "retirement_exclusion_mfj": 0, "exclusion_min_age": 55, "tax_public_pension_75k_single": 0, "tax_private_pension_75k_single": 0, "tax_ira_75k_single": 0 }, { "code": "KS", "name": "Kansas", "category": "public_pension_exempt", "category_label": "Government pension exempt (no cap)", "source_matters": 1, "retirement_exclusion_single": 0, "retirement_exclusion_mfj": 0, "exclusion_min_age": 0, "tax_public_pension_75k_single": 0, "tax_private_pension_75k_single": 3385.31, "tax_ira_75k_single": 3385.31 }, { "code": "KY", "name": "Kentucky", "category": "capped_exclusion", "category_label": "Capped exclusion (pension + IRA)", "source_matters": 0, "retirement_exclusion_single": 31110, "retirement_exclusion_mfj": 62220, "exclusion_min_age": 0, "tax_public_pension_75k_single": 1418.55, "tax_private_pension_75k_single": 1418.55, "tax_ira_75k_single": 1418.55 }, { "code": "LA", "name": "Louisiana", "category": "capped_exclusion", "category_label": "Capped exclusion (pension + IRA)", "source_matters": 0, "retirement_exclusion_single": 12000, "retirement_exclusion_mfj": 24000, "exclusion_min_age": 65, "tax_public_pension_75k_single": 1503.75, "tax_private_pension_75k_single": 1503.75, "tax_ira_75k_single": 1503.75 }, { "code": "ME", "name": "Maine", "category": "capped_exclusion", "category_label": "Capped exclusion (pension + IRA)", "source_matters": 0, "retirement_exclusion_single": 49824, "retirement_exclusion_mfj": 99648, "exclusion_min_age": 0, "tax_public_pension_75k_single": 265.41, "tax_private_pension_75k_single": 265.41, "tax_ira_75k_single": 265.41 }, { "code": "MD", "name": "Maryland", "category": "pension_sourced_cap", "category_label": "Capped exclusion, pension-sourced only", "source_matters": 1, "retirement_exclusion_single": 40600, "retirement_exclusion_mfj": 81200, "exclusion_min_age": 65, "tax_public_pension_75k_single": 2391.14, "tax_private_pension_75k_single": 2391.14, "tax_ira_75k_single": 5586.35 }, { "code": "MA", "name": "Massachusetts", "category": "fully_taxed", "category_label": "Taxed as ordinary income", "source_matters": 0, "retirement_exclusion_single": 0, "retirement_exclusion_mfj": 0, "exclusion_min_age": 0, "tax_public_pension_75k_single": 3530, "tax_private_pension_75k_single": 3530, "tax_ira_75k_single": 3530 }, { "code": "MI", "name": "Michigan", "category": "capped_exclusion", "category_label": "Capped exclusion (pension + IRA)", "source_matters": 0, "retirement_exclusion_single": 67610, "retirement_exclusion_mfj": 135220, "exclusion_min_age": 0, "tax_public_pension_75k_single": 63.33, "tax_private_pension_75k_single": 63.33, "tax_ira_75k_single": 63.33 }, { "code": "MN", "name": "Minnesota", "category": "fully_taxed", "category_label": "Taxed as ordinary income", "source_matters": 0, "retirement_exclusion_single": 0, "retirement_exclusion_mfj": 0, "exclusion_min_age": 0, "tax_public_pension_75k_single": 3576.61, "tax_private_pension_75k_single": 3576.61, "tax_ira_75k_single": 3576.61 }, { "code": "MS", "name": "Mississippi", "category": "full_exclusion", "category_label": "Full pension + IRA exclusion", "source_matters": 0, "retirement_exclusion_single": 0, "retirement_exclusion_mfj": 0, "exclusion_min_age": 60, "tax_public_pension_75k_single": 0, "tax_private_pension_75k_single": 0, "tax_ira_75k_single": 0 }, { "code": "MO", "name": "Missouri", "category": "public_pension_capped", "category_label": "Government pension exempt up to a cap", "source_matters": 1, "retirement_exclusion_single": 6000, "retirement_exclusion_mfj": 12000, "exclusion_min_age": 0, "tax_public_pension_75k_single": 286.22, "tax_private_pension_75k_single": 2587.67, "tax_ira_75k_single": 2587.67 }, { "code": "MT", "name": "Montana", "category": "senior_subtraction", "category_label": "General age-65+ subtraction", "source_matters": 0, "retirement_exclusion_single": 0, "retirement_exclusion_mfj": 0, "exclusion_min_age": 0, "tax_public_pension_75k_single": 2556.81, "tax_private_pension_75k_single": 2556.81, "tax_ira_75k_single": 2556.81 }, { "code": "NE", "name": "Nebraska", "category": "fully_taxed", "category_label": "Taxed as ordinary income", "source_matters": 0, "retirement_exclusion_single": 0, "retirement_exclusion_mfj": 0, "exclusion_min_age": 0, "tax_public_pension_75k_single": 2532.96, "tax_private_pension_75k_single": 2532.96, "tax_ira_75k_single": 2532.96 }, { "code": "NV", "name": "Nevada", "category": "no_income_tax", "category_label": "No state income tax", "source_matters": 0, "retirement_exclusion_single": 0, "retirement_exclusion_mfj": 0, "exclusion_min_age": 0, "tax_public_pension_75k_single": 0, "tax_private_pension_75k_single": 0, "tax_ira_75k_single": 0 }, { "code": "NH", "name": "New Hampshire", "category": "no_income_tax", "category_label": "No state income tax", "source_matters": 0, "retirement_exclusion_single": 0, "retirement_exclusion_mfj": 0, "exclusion_min_age": 0, "tax_public_pension_75k_single": 0, "tax_private_pension_75k_single": 0, "tax_ira_75k_single": 0 }, { "code": "NJ", "name": "New Jersey", "category": "capped_exclusion", "category_label": "Capped exclusion (pension + IRA)", "source_matters": 0, "retirement_exclusion_single": 75000, "retirement_exclusion_mfj": 100000, "exclusion_min_age": 62, "tax_public_pension_75k_single": 0, "tax_private_pension_75k_single": 0, "tax_ira_75k_single": 0 }, { "code": "NM", "name": "New Mexico", "category": "fully_taxed", "category_label": "Taxed as ordinary income", "source_matters": 0, "retirement_exclusion_single": 0, "retirement_exclusion_mfj": 0, "exclusion_min_age": 0, "tax_public_pension_75k_single": 2359.3, "tax_private_pension_75k_single": 2359.3, "tax_ira_75k_single": 2359.3 }, { "code": "NY", "name": "New York", "category": "public_pension_exempt", "category_label": "Government pension exempt (no cap)", "source_matters": 1, "retirement_exclusion_single": 20000, "retirement_exclusion_mfj": 40000, "exclusion_min_age": 59, "tax_public_pension_75k_single": 0, "tax_private_pension_75k_single": 2373, "tax_ira_75k_single": 2373 }, { "code": "NC", "name": "North Carolina", "category": "fully_taxed", "category_label": "Taxed as ordinary income", "source_matters": 0, "retirement_exclusion_single": 0, "retirement_exclusion_mfj": 0, "exclusion_min_age": 0, "tax_public_pension_75k_single": 2483.78, "tax_private_pension_75k_single": 2483.78, "tax_ira_75k_single": 2483.78 }, { "code": "ND", "name": "North Dakota", "category": "fully_taxed", "category_label": "Taxed as ordinary income", "source_matters": 0, "retirement_exclusion_single": 0, "retirement_exclusion_mfj": 0, "exclusion_min_age": 0, "tax_public_pension_75k_single": 203.29, "tax_private_pension_75k_single": 203.29, "tax_ira_75k_single": 203.29 }, { "code": "OH", "name": "Ohio", "category": "fully_taxed", "category_label": "Taxed as ordinary income", "source_matters": 0, "retirement_exclusion_single": 0, "retirement_exclusion_mfj": 0, "exclusion_min_age": 0, "tax_public_pension_75k_single": 1280.13, "tax_private_pension_75k_single": 1280.13, "tax_ira_75k_single": 1280.13 }, { "code": "OK", "name": "Oklahoma", "category": "capped_exclusion", "category_label": "Capped exclusion (pension + IRA)", "source_matters": 0, "retirement_exclusion_single": 10000, "retirement_exclusion_mfj": 20000, "exclusion_min_age": 0, "tax_public_pension_75k_single": 2424.5, "tax_private_pension_75k_single": 2424.5, "tax_ira_75k_single": 2424.5 }, { "code": "OR", "name": "Oregon", "category": "fully_taxed", "category_label": "Taxed as ordinary income", "source_matters": 0, "retirement_exclusion_single": 0, "retirement_exclusion_mfj": 0, "exclusion_min_age": 0, "tax_public_pension_75k_single": 5725.88, "tax_private_pension_75k_single": 5725.88, "tax_ira_75k_single": 5725.88 }, { "code": "PA", "name": "Pennsylvania", "category": "full_exclusion", "category_label": "Full pension + IRA exclusion", "source_matters": 0, "retirement_exclusion_single": 0, "retirement_exclusion_mfj": 0, "exclusion_min_age": 0, "tax_public_pension_75k_single": 0, "tax_private_pension_75k_single": 0, "tax_ira_75k_single": 0 }, { "code": "RI", "name": "Rhode Island", "category": "pension_sourced_cap", "category_label": "Capped exclusion, pension-sourced only", "source_matters": 1, "retirement_exclusion_single": 50000, "retirement_exclusion_mfj": 100000, "exclusion_min_age": 67, "tax_public_pension_75k_single": 320.63, "tax_private_pension_75k_single": 320.63, "tax_ira_75k_single": 2195.63 }, { "code": "SC", "name": "South Carolina", "category": "senior_subtraction", "category_label": "General age-65+ subtraction", "source_matters": 0, "retirement_exclusion_single": 0, "retirement_exclusion_mfj": 0, "exclusion_min_age": 65, "tax_public_pension_75k_single": 1875.82, "tax_private_pension_75k_single": 1875.82, "tax_ira_75k_single": 1875.82 }, { "code": "SD", "name": "South Dakota", "category": "no_income_tax", "category_label": "No state income tax", "source_matters": 0, "retirement_exclusion_single": 0, "retirement_exclusion_mfj": 0, "exclusion_min_age": 0, "tax_public_pension_75k_single": 0, "tax_private_pension_75k_single": 0, "tax_ira_75k_single": 0 }, { "code": "TN", "name": "Tennessee", "category": "no_income_tax", "category_label": "No state income tax", "source_matters": 0, "retirement_exclusion_single": 0, "retirement_exclusion_mfj": 0, "exclusion_min_age": 0, "tax_public_pension_75k_single": 0, "tax_private_pension_75k_single": 0, "tax_ira_75k_single": 0 }, { "code": "TX", "name": "Texas", "category": "no_income_tax", "category_label": "No state income tax", "source_matters": 0, "retirement_exclusion_single": 0, "retirement_exclusion_mfj": 0, "exclusion_min_age": 0, "tax_public_pension_75k_single": 0, "tax_private_pension_75k_single": 0, "tax_ira_75k_single": 0 }, { "code": "UT", "name": "Utah", "category": "fully_taxed", "category_label": "Taxed as ordinary income", "source_matters": 0, "retirement_exclusion_single": 0, "retirement_exclusion_mfj": 0, "exclusion_min_age": 0, "tax_public_pension_75k_single": 3109.73, "tax_private_pension_75k_single": 3109.73, "tax_ira_75k_single": 3109.73 }, { "code": "VT", "name": "Vermont", "category": "fully_taxed", "category_label": "Taxed as ordinary income", "source_matters": 0, "retirement_exclusion_single": 0, "retirement_exclusion_mfj": 0, "exclusion_min_age": 0, "tax_public_pension_75k_single": 2426.13, "tax_private_pension_75k_single": 2426.13, "tax_ira_75k_single": 2426.13 }, { "code": "VA", "name": "Virginia", "category": "capped_exclusion", "category_label": "Capped exclusion (pension + IRA)", "source_matters": 0, "retirement_exclusion_single": 12000, "retirement_exclusion_mfj": 24000, "exclusion_min_age": 65, "tax_public_pension_75k_single": 3551.88, "tax_private_pension_75k_single": 3551.88, "tax_ira_75k_single": 3551.88 }, { "code": "WA", "name": "Washington", "category": "no_income_tax", "category_label": "No state income tax", "source_matters": 0, "retirement_exclusion_single": 0, "retirement_exclusion_mfj": 0, "exclusion_min_age": 0, "tax_public_pension_75k_single": 0, "tax_private_pension_75k_single": 0, "tax_ira_75k_single": 0 }, { "code": "WV", "name": "West Virginia", "category": "senior_subtraction", "category_label": "General age-65+ subtraction", "source_matters": 0, "retirement_exclusion_single": 0, "retirement_exclusion_mfj": 0, "exclusion_min_age": 0, "tax_public_pension_75k_single": 2179.5, "tax_private_pension_75k_single": 2179.5, "tax_ira_75k_single": 2179.5 }, { "code": "WI", "name": "Wisconsin", "category": "capped_exclusion", "category_label": "Capped exclusion (pension + IRA)", "source_matters": 0, "retirement_exclusion_single": 24000, "retirement_exclusion_mfj": 48000, "exclusion_min_age": 67, "tax_public_pension_75k_single": 1785.91, "tax_private_pension_75k_single": 1785.91, "tax_ira_75k_single": 1785.91 }, { "code": "WY", "name": "Wyoming", "category": "no_income_tax", "category_label": "No state income tax", "source_matters": 0, "retirement_exclusion_single": 0, "retirement_exclusion_mfj": 0, "exclusion_min_age": 0, "tax_public_pension_75k_single": 0, "tax_private_pension_75k_single": 0, "tax_ira_75k_single": 0 } ], "category_legend": [ { "category": "no_income_tax", "label": "No state income tax", "source_matters": false, "description": "No state income tax at all — pensions, IRA and 401(k) distributions, and Roth conversions are untaxed at the state level." }, { "category": "full_exclusion", "label": "Full pension + IRA exclusion", "source_matters": false, "description": "Qualified pension AND IRA/401(k) distributions are fully excluded from the state base at qualifying age — the source of the money does not matter." }, { "category": "employer_pension_exempt", "label": "Employer/DB pension exempt, IRA taxed", "source_matters": true, "description": "Employer / defined-benefit pension income — public or private — is fully exempt, but IRA and 401(k) distributions remain taxable, so the income SOURCE is decisive." }, { "category": "public_pension_exempt", "label": "Government pension exempt (no cap)", "source_matters": true, "description": "Government / public-employer pension income is fully exempt with no dollar cap; private pensions and IRA/401(k) distributions get a smaller capped exclusion (or none)." }, { "category": "public_pension_capped", "label": "Government pension exempt up to a cap", "source_matters": true, "description": "Government / public pension income is exempt up to a per-taxpayer cap; private pensions and IRA/401(k) distributions do not get that carve-out." }, { "category": "pension_sourced_cap", "label": "Capped exclusion, pension-sourced only", "source_matters": true, "description": "A capped exclusion that draws only on pension/annuity dollars; the IRA/401(k) remainder is fully taxable." }, { "category": "co_pension_subtraction", "label": "Pension/annuity subtraction, shared with SS", "source_matters": false, "description": "Pension and annuity income is subtracted up to an age-tiered cap that is shared with — and reduced by — the Social Security subtraction." }, { "category": "phasedown", "label": "Pension deduction phases down by income", "source_matters": false, "description": "Pension and IRA distributions get a percentage deduction that phases down as AGI rises." }, { "category": "capped_exclusion", "label": "Capped exclusion (pension + IRA)", "source_matters": false, "description": "A capped retirement-income exclusion applies to pension and IRA distributions alike at qualifying age; several of these states phase the cap out as income rises." }, { "category": "senior_subtraction", "label": "General age-65+ subtraction", "source_matters": false, "description": "A general age-65+ subtraction reduces the state base; it is not specific to pension source, and does not fully exempt retirement income." }, { "category": "fully_taxed", "label": "Taxed as ordinary income", "source_matters": false, "description": "Retirement distributions are taxed as ordinary income with no dedicated pension/IRA exclusion (the ordinary standard deduction still applies)." } ], "illustration_full": [ { "code": "AK", "filing": "single", "age": 67, "income": 30000, "tax_public_pension": 0, "tax_private_pension": 0, "tax_ira": 0 }, { "code": "AK", "filing": "single", "age": 67, "income": 75000, "tax_public_pension": 0, "tax_private_pension": 0, "tax_ira": 0 }, { "code": "AK", "filing": "mfj", "age": 67, "income": 30000, "tax_public_pension": 0, "tax_private_pension": 0, "tax_ira": 0 }, { "code": "AK", "filing": "mfj", "age": 67, "income": 75000, "tax_public_pension": 0, "tax_private_pension": 0, "tax_ira": 0 }, { "code": "FL", "filing": "single", "age": 67, "income": 30000, "tax_public_pension": 0, "tax_private_pension": 0, "tax_ira": 0 }, { "code": "FL", "filing": "single", "age": 67, "income": 75000, "tax_public_pension": 0, "tax_private_pension": 0, "tax_ira": 0 }, { "code": "FL", "filing": "mfj", "age": 67, "income": 30000, "tax_public_pension": 0, "tax_private_pension": 0, "tax_ira": 0 }, { "code": "FL", "filing": "mfj", "age": 67, "income": 75000, "tax_public_pension": 0, "tax_private_pension": 0, "tax_ira": 0 }, { "code": "NV", "filing": "single", "age": 67, "income": 30000, "tax_public_pension": 0, "tax_private_pension": 0, "tax_ira": 0 }, 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"tax_private_pension": 387.28, "tax_ira": 387.28 }, { "code": "MT", "filing": "single", "age": 67, "income": 75000, "tax_public_pension": 2556.81, "tax_private_pension": 2556.81, "tax_ira": 2556.81 }, { "code": "MT", "filing": "mfj", "age": 67, "income": 30000, "tax_public_pension": 0, "tax_private_pension": 0, "tax_ira": 0 }, { "code": "MT", "filing": "mfj", "age": 67, "income": 75000, "tax_public_pension": 1479.56, "tax_private_pension": 1479.56, "tax_ira": 1479.56 }, { "code": "NE", "filing": "single", "age": 67, "income": 30000, "tax_public_pension": 523, "tax_private_pension": 523, "tax_ira": 523 }, { "code": "NE", "filing": "single", "age": 67, "income": 75000, "tax_public_pension": 2532.956, "tax_private_pension": 2532.956, "tax_ira": 2532.956 }, { "code": "NE", "filing": "mfj", "age": 67, "income": 30000, "tax_public_pension": 0, "tax_private_pension": 0, "tax_ira": 0 }, { "code": "NE", "filing": "mfj", "age": 67, "income": 75000, "tax_public_pension": 1653.413, "tax_private_pension": 1653.413, "tax_ira": 1653.413 }, { "code": "NJ", "filing": "single", "age": 67, "income": 30000, "tax_public_pension": 0, "tax_private_pension": 0, "tax_ira": 0 }, { "code": "NJ", "filing": "single", "age": 67, "income": 75000, "tax_public_pension": 0, "tax_private_pension": 0, "tax_ira": 0 }, { "code": "NJ", "filing": "mfj", "age": 67, "income": 30000, "tax_public_pension": 0, "tax_private_pension": 0, "tax_ira": 0 }, { "code": "NJ", "filing": "mfj", "age": 67, "income": 75000, "tax_public_pension": 0, "tax_private_pension": 0, "tax_ira": 0 }, { "code": "NM", "filing": "single", "age": 67, "income": 30000, "tax_public_pension": 351.3, "tax_private_pension": 351.3, "tax_ira": 351.3 }, { "code": "NM", "filing": "single", "age": 67, "income": 75000, "tax_public_pension": 2359.3, "tax_private_pension": 2359.3, "tax_ira": 2359.3 }, { "code": "NM", "filing": "mfj", "age": 67, "income": 30000, "tax_public_pension": 0, "tax_private_pension": 0, "tax_ira": 0 }, { "code": "NM", "filing": "mfj", "age": 67, "income": 75000, "tax_public_pension": 1429.4, "tax_private_pension": 1429.4, "tax_ira": 1429.4 }, { "code": "NY", "filing": "single", "age": 67, "income": 30000, "tax_public_pension": 0, "tax_private_pension": 78, "tax_ira": 78 }, { "code": "NY", "filing": "single", "age": 67, "income": 75000, "tax_public_pension": 0, "tax_private_pension": 2373, "tax_ira": 2373 }, { "code": "NY", "filing": "mfj", "age": 67, "income": 30000, "tax_public_pension": 0, "tax_private_pension": 0, "tax_ira": 0 }, { "code": "NY", "filing": "mfj", "age": 67, "income": 75000, "tax_public_pension": 0, "tax_private_pension": 748.05, "tax_ira": 748.05 }, { "code": "ND", "filing": "single", "age": 67, "income": 30000, "tax_public_pension": 0, "tax_private_pension": 0, "tax_ira": 0 }, { "code": "ND", "filing": "single", "age": 67, "income": 75000, "tax_public_pension": 203.2875, "tax_private_pension": 203.2875, "tax_ira": 203.2875 }, { "code": "ND", "filing": "mfj", "age": 67, "income": 30000, "tax_public_pension": 0, "tax_private_pension": 0, "tax_ira": 0 }, { "code": "ND", "filing": "mfj", "age": 67, "income": 75000, "tax_public_pension": 0, "tax_private_pension": 0, "tax_ira": 0 }, { "code": "OH", "filing": "single", "age": 67, "income": 30000, "tax_public_pension": 42.625, "tax_private_pension": 42.625, "tax_ira": 42.625 }, { "code": "OH", "filing": "single", "age": 67, "income": 75000, "tax_public_pension": 1280.125, "tax_private_pension": 1280.125, "tax_ira": 1280.125 }, { "code": "OH", "filing": "mfj", "age": 67, "income": 30000, "tax_public_pension": 0, "tax_private_pension": 0, "tax_ira": 0 }, { "code": "OH", "filing": "mfj", "age": 67, "income": 75000, "tax_public_pension": 1214.125, "tax_private_pension": 1214.125, "tax_ira": 1214.125 }, { "code": "OK", "filing": "single", "age": 67, "income": 30000, "tax_public_pension": 399.5, "tax_private_pension": 399.5, "tax_ira": 399.5 }, { "code": "OK", "filing": "single", "age": 67, "income": 75000, "tax_public_pension": 2424.5, "tax_private_pension": 2424.5, "tax_ira": 2424.5 }, { "code": "OK", "filing": "mfj", "age": 67, "income": 30000, "tax_public_pension": 0, "tax_private_pension": 0, "tax_ira": 0 }, { "code": "OK", "filing": "mfj", "age": 67, "income": 75000, "tax_public_pension": 1474, "tax_private_pension": 1474, "tax_ira": 1474 }, { "code": "OR", "filing": "single", "age": 67, "income": 30000, "tax_public_pension": 1788.375, "tax_private_pension": 1788.375, "tax_ira": 1788.375 }, { "code": "OR", "filing": "single", "age": 67, "income": 75000, "tax_public_pension": 5725.875, "tax_private_pension": 5725.875, "tax_ira": 5725.875 }, { "code": "OR", "filing": "mfj", "age": 67, "income": 30000, "tax_public_pension": 951.75, "tax_private_pension": 951.75, "tax_ira": 951.75 }, { "code": "OR", "filing": "mfj", "age": 67, "income": 75000, "tax_public_pension": 4889.25, "tax_private_pension": 4889.25, "tax_ira": 4889.25 }, { "code": "RI", "filing": "single", "age": 67, "income": 30000, "tax_public_pension": 0, "tax_private_pension": 0, "tax_ira": 508.125 }, { "code": "RI", "filing": "single", "age": 67, "income": 75000, "tax_public_pension": 320.625, "tax_private_pension": 320.625, "tax_ira": 2195.625 }, { "code": "RI", "filing": "mfj", "age": 67, "income": 30000, "tax_public_pension": 0, "tax_private_pension": 0, "tax_ira": 0 }, { "code": "RI", "filing": "mfj", "age": 67, "income": 75000, "tax_public_pension": 0, "tax_private_pension": 0, "tax_ira": 1578.75 }, { "code": "SC", "filing": "single", "age": 67, "income": 30000, "tax_public_pension": 0, "tax_private_pension": 0, "tax_ira": 0 }, { "code": "SC", "filing": "single", "age": 67, "income": 75000, "tax_public_pension": 1875.818182, "tax_private_pension": 1875.818182, "tax_ira": 1875.818182 }, { "code": "SC", "filing": "mfj", "age": 67, "income": 30000, "tax_public_pension": 0, "tax_private_pension": 0, "tax_ira": 0 }, { "code": "SC", "filing": "mfj", "age": 67, "income": 75000, "tax_public_pension": 298.5, "tax_private_pension": 298.5, "tax_ira": 298.5 }, { "code": "VT", "filing": "single", "age": 67, "income": 30000, "tax_public_pension": 561.125, "tax_private_pension": 561.125, "tax_ira": 561.125 }, { "code": "VT", "filing": "single", "age": 67, "income": 75000, "tax_public_pension": 2426.125, "tax_private_pension": 2426.125, "tax_ira": 2426.125 }, { "code": "VT", "filing": "mfj", "age": 67, "income": 30000, "tax_public_pension": 117.25, "tax_private_pension": 117.25, "tax_ira": 117.25 }, { "code": "VT", "filing": "mfj", "age": 67, "income": 75000, "tax_public_pension": 1624.75, "tax_private_pension": 1624.75, "tax_ira": 1624.75 }, { "code": "VA", "filing": "single", "age": 67, "income": 30000, "tax_public_pension": 332.5, "tax_private_pension": 332.5, "tax_ira": 332.5 }, { "code": "VA", "filing": "single", "age": 67, "income": 75000, "tax_public_pension": 3551.875, "tax_private_pension": 3551.875, "tax_ira": 3551.875 }, { "code": "VA", "filing": "mfj", "age": 67, "income": 30000, "tax_public_pension": 0, "tax_private_pension": 0, "tax_ira": 0 }, { "code": "VA", "filing": "mfj", "age": 67, "income": 75000, "tax_public_pension": 1668.75, "tax_private_pension": 1668.75, "tax_ira": 1668.75 }, { "code": "WV", "filing": "single", "age": 67, "income": 30000, "tax_public_pension": 492, "tax_private_pension": 492, "tax_ira": 492 }, { "code": "WV", "filing": "single", "age": 67, "income": 75000, "tax_public_pension": 2179.5, "tax_private_pension": 2179.5, "tax_ira": 2179.5 }, { "code": "WV", "filing": "mfj", "age": 67, "income": 30000, "tax_public_pension": 211, "tax_private_pension": 211, "tax_ira": 211 }, { "code": "WV", "filing": "mfj", "age": 67, "income": 75000, "tax_public_pension": 1739.5, "tax_private_pension": 1739.5, "tax_ira": 1739.5 }, { "code": "WI", "filing": "single", "age": 67, "income": 30000, "tax_public_pension": 0, "tax_private_pension": 0, "tax_ira": 0 }, { "code": "WI", "filing": "single", "age": 67, "income": 75000, "tax_public_pension": 1785.913237, "tax_private_pension": 1785.913237, "tax_ira": 1785.913237 }, { "code": "WI", "filing": "mfj", "age": 67, "income": 30000, "tax_public_pension": 0, "tax_private_pension": 0, "tax_ira": 0 }, { "code": "WI", "filing": "mfj", "age": 67, "income": 75000, "tax_public_pension": 370.448144, "tax_private_pension": 370.448144, "tax_ira": 370.448144 }, { "code": "DC", "filing": "single", "age": 67, "income": 30000, "tax_public_pension": 634, "tax_private_pension": 634, "tax_ira": 634 }, { "code": "DC", "filing": "single", "age": 67, "income": 75000, "tax_public_pension": 3428.5, "tax_private_pension": 3428.5, "tax_ira": 3428.5 }, { "code": "DC", "filing": "mfj", "age": 67, "income": 30000, "tax_public_pension": 0, "tax_private_pension": 0, "tax_ira": 0 }, { "code": "DC", "filing": "mfj", "age": 67, "income": 75000, "tax_public_pension": 2382, "tax_private_pension": 2382, "tax_ira": 2382 } ], "summary": { "jurisdiction_count": 51, "no_income_tax": 9, "fully_taxed_as_ordinary": 14, "source_matters_count": 7, "source_matters_states": [ "AL", "HI", "KS", "MD", "MO", "NY", "RI" ], "category_counts": { "employer_pension_exempt": 1, "no_income_tax": 9, "fully_taxed": 14, "capped_exclusion": 11, "co_pension_subtraction": 1, "phasedown": 1, "public_pension_exempt": 3, "full_exclusion": 4, "senior_subtraction": 4, "pension_sourced_cap": 2, "public_pension_capped": 1 } }, "related": [ { "title": "State Retirement Tax Data 2026 (raw policy dataset)", "url": "https://quantcalc.app/data/state-retirement-tax/2026/" }, { "title": "State Social Security Tax 2026", "url": "https://quantcalc.app/data/state-social-security-tax/2026/" } ] }