States' Top Income Tax Rates Are Diverging

Top Rates on Wage Income for Select Years and Under Proposed Higher Rates on High Earners in Michigan, Rhode Island, Virginia, and Washington

Note: "Proposed" includes proposed higher rates of 9.25% in Michigan, 8.99% in Rhode Island, 10.0% in Virginia, and 9.9% in Washington (plus the existing 0.58% wage tax). Rates are on wage income and are inclusive of non-UI payroll taxes in California, Massachusetts, Oregon, and Washington that apply to marginal income.
Source: Tax Foundation rate data; author's calculations.
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