Tyler Cowen at Marginal Revolution provided a link the other day of “state tax oddities.” My favorites include: Exemption for income of a person 100 years or older (New Mexico) Deduction of fund used to maintain an “exceptional tree”—tree designated by the local county arborist advisory committee (Hawaii) Deduction of any settlement money provided as a person persecuted by the Ottoman Turkish Empire from 1915 to 1923 (California) $50 tax credit for the permanent loss of two limbs (Oregon)
