Comparison of  State Individual Income Tax Rates
(Tax rates for tax year 2001 -- as of January 1, 2001)
	---Tax Rates---				# of	--Income Brackets--					---Personal Exemption---							Fed. Tax
State	Low		High		Brackets	Low			High		Single			Married		Child.		Ded.
Alabama	2	-	5		3	500	(b)	-	3,000	(b)		1,500		3,000		300		*
Alaska	No State Income Tax
Arizona	2.87	-	5.04		5	10,000	(b)	-	150,000	(b)		2,100		4,200		2,300
Arkansas	1	-	7	(e)	6	2,999		-	25,000			20	(c)	40	(c)	20	(c)
California (a)	1	-	9.3		6	5,454	(b)	-	35,792	(b)		72	(c)	142	(c)	227	(c)
Colorado	4.63				1	-----Flat rate-----						-----------None-----------
Connecticut	3	-	4.5		2	10,000	(b)	-	10,000	(b)		12,000	(f)	24,000	(f)	0
Delaware	2.2	-	5.95		7	5,000		-	60,000			110	(c)	220	(c)	110	(c)
Florida	No State Income Tax
Georgia	1	-	6		6	750	(g)	-	7,000	(g)		2,700		5,400		2,700
Hawaii (h)	1.5	-	8.5		8	2,000	(b)	-	40,000	(b)		1,040		2,080		1,040
Idaho	2	-	8.2		8	1,000	(i)	-	20,000	(i)		2,900	(d)	5,800	(d)	2,900	(d)
Illinois	3				1	-----Flat rate-----						2,000		4,000		2,000
Indiana	3.4				1	-----Flat rate-----						1,000		2,000		1,000
Iowa (a)	0.36	-	8.98		9	1,162		-	52,290			40	(c)	80	(c)	40	(c)	*
Kansas	3.5	-	6.45		3	15,000	(b)	-	30,000	(b)		2,250		4,500		2,250
Kentucky	2	-	6		5	3,000		-	8,000			20	(c)	40	(c)	20	(c)
Louisiana	2	-	6		3	10,000	(b)	-	50,000	(b)		4,500	(j)	9,000	(j)	1,000	(j)	*
Maine (a) (k)	2	-	8.5		4	4,150	(b)	-	16,500	(b)		2,850		5,700		2,850
Maryland (a)	2	-	4.8		4	1,000		-	3,000			2,100		4,200		2,100
Massachusetts	5.6				1	-----Flat rate-----						4,400		8,800		1,000
Michigan (a)	4.2	(l)			1	-----Flat rate-----						2,800		5,600		2,800
Minnesota (a)	5.35	-	7.85		3	17,570	(m)	-	57,710	(m)		2,900	(d)	5,800	(d)	2,900	(d)
Mississippi	3	-	5		3	5,000		-	10,000			6,000		12,000		1,500
Missouri	1.5	-	6		10	1,000		-	9,000			2,100		4,200		2,100		* (u)
Montana (a)	2	-	11		10	2,100		-	73,000			1,610		3,220		1,610		*
Nebraska (a)	2.51	-	6.68		4	2,400	(n)	-	26,500	(n)		91	(c)	182	(c)	91	(c)
Nevada	No State Income Tax
New Hampshire	State Income Tax is Limited to Dividends and Interest Income Only.
New Jersey	1.4	-	6.37		6	20,000	(o)	-	75,000	(o)		1,000		2,000		1,500
New Mexico	1.7	-	8.2		7	5,500	(p)	-	65,000	(p)		2,900	(d)	5,800	(d)	2,900	(d)
New York	4	-	6.85		5	8,000	(b)	-	20,000	(b)		0		0		1,000
North Carolina	6	-	7.75		3	12,750	(q)	-	60,000	(q)		2,500	(q)	5,000	(q)	2,500	(q)
North Dakota	2.67	-	12	(r)	8	3,000		-	50,000			2,900	(d)	5,800	(d)	2,900	(d)	* (r)
Ohio (a)	0.69	-	6.98	(s)	9	5,000		-	200,000			1,050	(s)	2,100	(s)	1,050	(s)
Oklahoma	0.5	-	6.75	(t)	8	1,000		-	10,000			1,000		2,000		1,000		* (t)
Oregon (a)	5	-	9		3	2,350	(b)	-	5,850	(b)		132	(c)	264	(c)	132	(c)	* (u)
Pennsylvania	2.8				1	-----Flat rate-----						-----------None-----------
Rhode Island	25.5% Federal tax liability (v)								---			---		---		---
South Carolina (a)	2.5	-	7		6	2,310		-	11,550			2,900	(d)	5,800	(d)	2,900	(d)
South Dakota	No State Income Tax
Tennessee	State Income Tax is Limited to Dividends and Interest Income Only.
Texas	No State Income Tax
Utah	2.3	-	7		6	750	(b)	-	3,750	(b)		2,175	(d)	4,350	(d)	2,175	(d)	* (w)
Vermont	24.0% Federal tax liability (x)								---			---		---		---
Virginia	2	-	5.75		4	3,000		-	17,000			800		1,600		800
Washington	No State Income Tax
West Virginia	3	-	6.5		5	10,000		-	60,000			2,000		4,000		2,000
Wisconsin	4.6	-	6.75	(y)	4	1,500		-	112,500			700		1,400		400
Wyoming	No State Income Tax
Dist. of Columbia	5	-	9	(z)	3	10,000		-	30,000			1,370		2,740		1,370
Footnotes:
Source: The Federation of Tax Administrators from various sources.