STATE CORPORATE INCOME TAXES: FEDERAL STARTING POINTS
(as of January 1, 2023)
| State | Relation to Federal Internal Revenue Code | Federal Tax Base Used as Starting Point to Calculate State Taxable Income |
|---|---|---|
| ALABAMA | Current | Taxable Income (a) |
| ALASKA | Current | Taxable Income |
| ARIZONA | 1/1/2022 | Net Taxable Income |
| ARKANSAS | --- | --- |
| CALIFORNIA | 1/1/2015 | Taxable Income |
| COLORADO | Current | Net Taxable Income |
| CONNECTICUT | Current | Taxable Income |
| DELAWARE | Current | Net Taxable Income |
| DIST. OF COLUMBIA | Current | Gross Income |
| FLORIDA | 1/1/2022 | Net Taxable Income |
| GEORGIA | 1/1/2022 | Net Taxable Income |
| HAWAII | 12/31/2021 | Taxable Income |
| IDAHO | 1/1/2022 | Net Taxable Income |
| ILLINOIS | Current | Net Taxable Income |
| INDIANA | 3/31/2021 | Taxable Income |
| IOWA | Current | Net Taxable Income |
| KANSAS | Current | Net Taxable Income |
| KENTUCKY | 12/31/2021 | Taxable Income |
| LOUISIANA | Current | Taxable Income |
| MAINE | 12/31/2021 | Net Taxable Income |
| MARYLAND | Current | Net Taxable Income |
| MASSACHUSETTS | Current | Taxable Income |
| MICHIGAN | 1/1/2018 | Net Taxable Income |
| MINNESOTA | 12/15/2022 | Taxable Income |
| MISSISSIPPI | ---- | --- |
| MISSOURI | Current | Net Taxable Income |
| MONTANA | Current | Taxable Income |
| NEBRASKA | Current | Net Taxable Income |
| NEVADA | no state income tax | --- |
| NEW HAMPSHIRE | 12/31/2018 | Taxable Income |
| NEW JERSEY | Current | Taxable Income |
| NEW MEXICO | Current | Taxable Income |
| NEW YORK | Current | Taxable Income |
| NORTH CAROLINA | 4/1/2021 | Taxable Income |
| NORTH DAKOTA | Current | Net Taxable Income |
| OHIO | CAT Tax, no state income tax | --- |
| OKLAHOMA | Current | Taxable Income |
| OREGON | 12/31/2021 | Taxable Income |
| PENNSYLVANIA | Current | Taxable Income |
| RHODE ISLAND | Current | Taxable Income |
| SOUTH CAROLINA | 12/31/2021 | Net Taxable Income |
| SOUTH DAKOTA | no state income tax | --- |
| TENNESSEE | Current | Taxable Income |
| TEXAS | 1/1/2007 | Gross Income |
| UTAH | Current | Taxable Income |
| VERMONT | 12/31/2021 | Net Taxable Income |
| VIRGINIA | 12/31/2021 | Net Taxable Income |
| WASHINGTON | no state income tax | --- |
| WEST VIRGINIA | 12/31/2021 | Net Taxable Income |
| WISCONSIN | 12/31/2020 | Taxable Income |
| WYOMING | no state income tax | ---- |
Source: Compiled by the Federation of Tax Administrators from various sources.
Notes:
— state does not employ a federal starting point. Current indicates state has adopted IRC as currently in effect. Dates indicate state has adopted IRC as amended to that date.
Taxable Income – before NOL and Special Deductions [line 28], Net Taxable Income [line 30].
(a) Alabama Starting Point is Before NOL but after Special Deductions.
