State Income Tax Rates are Diverging

Change in Top Individual Income Tax Rate by State, 2020 through 2026 enactments

Note: Only includes top ordinary rate on individual income. Does not include uncapped non-UI payroll taxes in California, Massachusetts, or Washington, or changes to rates on capital gains income. Several states reduced lower rates but not the top rate and are not included here, and two states eliminated taxes on interest and dividend income and are likewise omitted.
Chart: Walczak Policy Consulting, The SALT Road SubstackSource: State statutes; Tax Foundation data. Download imageCreated with Datawrapper