TexasTexasCaliforniaCaliforniaMontanaMontanaNew MexicoNew MexicoArizonaArizonaNevadaNevadaColoradoColoradoWyomingWyomingOregonOregonUtahUtahMinnesotaMinnesotaIdahoIdahoKansasKansasNebraskaNebraskaSouth DakotaSouth DakotaAlaskaAlaskaNorth DakotaNorth DakotaOklahomaOklahomaMissouriMissouriWashingtonWashingtonGeorgiaGeorgiaFloridaFloridaMichiganMichiganIllinoisIllinoisIowaIowaWisconsinWisconsinArkansasArkansasAlabamaAlabamaNorth CarolinaNorth CarolinaNew YorkNew YorkMississippiMississippiLouisianaLouisianaPennsylvaniaPennsylvaniaTennesseeTennesseeOhioOhioVirginiaVirginiaKentuckyKentuckyIndianaIndianaMaineMaineSouth CarolinaSouth CarolinaWest VirginiaWest VirginiaMarylandMarylandVermontVermontNew HampshireNew HampshireMassachusettsMassachusettsNew JerseyNew JerseyHawaiiHawaiiConnecticutConnecticutDelawareDelawareRhode IslandRhode IslandDistrict of ColumbiaDistrict of Columbia
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Full Deduction
Partial deduction
No deduction
No broad-based income tax
Note that all the states identified in this map except Missouri also allow a deduction for the Net Investment Income Tax (NIIT). Furthermore, Alabama and Missouri both offer itemized deductions for federal payroll tax payments.