October 9, 2012 2013 State Business Tax Climate Index: Individual Income Tax Component Print this page Subscribe Support our work For the full paper click here. Table 4: Individual Income Tax Component of the State Business Tax Climate Index, 2012 – 2013 (Download Excel) 2013 2012 Change from 2012 to 2013 State Rank Score Rank Score Rank Score Alabama 18 5.61 18 5.63 0 -0.02 Alaska 1 10.00 1 10.00 0 0.00 Arizona 17 5.72 17 5.74 0 -0.02 Arkansas 28 5.22 27 5.23 -1 -0.01 California 49 1.61 50 1.62 +1 -0.01 Colorado 16 6.63 16 6.65 0 -0.02 Connecticut 31 4.79 31 4.80 0 -0.01 Delaware 29 5.18 28 5.20 -1 -0.02 Florida 1 10.00 1 10.00 0 0.00 Georgia 40 3.94 40 3.95 0 -0.01 Hawaii 41 3.87 41 3.88 0 -0.01 Idaho 23 5.38 26 5.24 +3 +0.14 Illinois 13 6.82 13 6.84 0 -0.02 Indiana 10 7.05 10 7.06 0 -0.01 Iowa 33 4.56 32 4.57 -1 -0.01 Kansas 21 5.50 21 5.51 0 -0.01 Kentucky 26 5.28 25 5.29 -1 -0.01 Louisiana 25 5.30 24 5.32 -1 -0.02 Maine 27 5.22 30 4.98 +3 +0.24 Maryland 45 3.27 46 3.07 +1 +0.20 Massachusetts 15 6.74 15 6.75 0 -0.01 Michigan 11 6.96 11 6.98 0 -0.02 Minnesota 44 3.50 44 3.51 0 -0.01 Mississippi 19 5.61 19 5.62 0 -0.01 Missouri 24 5.30 23 5.32 -1 -0.02 Montana 20 5.50 20 5.51 0 -0.01 Nebraska 30 5.16 29 5.17 -1 -0.01 Nevada 1 10.00 1 10.00 0 0.00 New Hampshire 9 7.50 9 7.52 0 -0.02 New Jersey 48 2.39 48 2.39 0 0.00 New Mexico 34 4.32 33 4.33 -1 -0.01 New York 50 1.50 49 2.03 -1 -0.53 North Carolina 43 3.59 43 3.60 0 -0.01 North Dakota 35 4.18 35 4.20 0 -0.02 Ohio 42 3.62 42 3.63 0 -0.01 Oklahoma 36 4.09 38 4.04 +2 +0.05 Oregon 32 4.76 34 4.31 +2 +0.45 Pennsylvania 12 6.91 12 6.92 0 -0.01 Rhode Island 37 4.09 36 4.11 -1 -0.02 South Carolina 39 3.95 39 3.96 0 -0.01 South Dakota 1 10.00 1 10.00 0 0.00 Tennessee 8 7.98 8 8.00 0 -0.02 Texas 7 8.89 7 8.91 0 -0.02 Utah 14 6.80 14 6.82 0 -0.02 Vermont 47 3.01 47 3.03 0 -0.02 Virginia 38 4.08 37 4.09 -1 -0.01 Washington 1 10.00 1 10.00 0 0.00 West Virginia 22 5.39 22 5.41 0 -0.02 Wisconsin 46 3.23 45 3.25 -1 -0.02 Wyoming 1 10.00 1 10.00 0 0.00 Dist. of Columbia 36 4.15 31 4.80 -5 -0.65 Note: A rank of 1 is more favorable for business than a rank of 50. A score of 10 is more favorable for business than a score of 0. All scores are for fiscal years. D.C. score and rank do not affect other states. Source: Tax Foundation. Topics Center for State Tax Policy Individual Income and Payroll Taxes State Business Tax Climate Index Tags Millionaires and High Income Earners State and Local Budgets and Spending State Tax and Spending Policy
