How each state taxes Social Security and pensions in 2026

Sources

Ordered by authority — the law and the agencies administering it first. Every link is checked for rot; see all sources.

1. Primary law
   Code of Alabama §40-18-19 — retirement income exclusionAlabama Legislature · checked 2026-10-21"Beginning January 1, 2023, the first six thousand dollars ($6,000) of taxable retirement income" is exempt, available only to a taxpayer 65 years of age or older.Other articles citing this source
2. Primary law
   Alaska Statutes 43.20.011–.014 — Alaska Net Income Tax ActAlaska State Legislature · checked 2026-08-31The corporate schedule (zero below $25,000 of taxable income, 9.4% above $222,000) and AS 43.20.012(a): the tax "does not apply to an individual."Other articles citing this source
3. Primary law
   A.R.S. §43-1022 — subtractions from Arizona gross incomeArizona State Legislature · checked 2026-09-01The 25% subtraction of net long-term capital gain included in federal AGI, for taxable years from 2015, limited to assets acquired after December 31, 2011.Other articles citing this source
4. Primary law
   Cal. Rev. & Tax. Code §17087 — Social Security and railroad retirement benefitsCalifornia Legislature · checked 2026-10-21"Section 86 of the Internal Revenue Code, relating to Social Security and Tier 1 Railroad Retirement Benefits, shall not apply."Other articles citing this source
5. Primary law
   Cal. Rev. & Tax. Code §17132.9 — Military retirement pay exclusionCalifornia Legislature · checked 2026-10-21For taxable years beginning on or after January 1, 2025, and before January 1, 2030, excludes up to $20,000 of uniformed services retirement pay for a taxpayer whose federal AGI does not exceed $125,000 ($250,000 for a surviving spouse or a joint return). Added by SB 132 (Stats. 2025, ch. 17).Other articles citing this source
6. Primary law
   D.C. Code §47-1803.02 — gross income exclusionsCouncil of the District of Columbia · checked 2026-10-21Excludes Social Security and tier 1 railroad retirement benefits taxed under IRC §86. The $3,000 exclusion for D.C. and federal government pensions at 62 applies only to taxable years beginning before January 1, 2015.Other articles citing this source
7. Primary law
   30 Del. C. §1108 — standard deductionDelaware General Assembly · checked 2026-10-20For taxable periods beginning after December 31, 1999, the standard deduction of a resident individual is $3,250, a fixed amount.Other articles citing this source
8. Primary law
   House Bill 463 (as passed House and Senate) — Georgia Economic Growth and Tax Relief Act of 2026Georgia General Assembly · checked 2026-09-01The enrolled text. §48-7-20(a.1): 4.99% for taxable years from 1 January 2026, 0.125-point annual reductions from 2027 to a 3.99% floor, each step delayed one year per failed December 1 test (revenue estimate +3%, three-year collections comparison, Revenue Shortfall Reserve). Also the $15,000/$30,000 standard deduction stepping $375/$750 a year to $18,000/$36,000, the $5,000 dependent deduction stepping $125 to $6,000, the $1,750 tips and overtime exclusions repealing 31 December 2028, the 65+ retirement exclusion rising to $70,000 for 2027, and Section 5-1 applicability to taxable years beginning on or after 1 January 2026.Other articles citing this source
9. Primary law
   Haw. Rev. Stat. §235-7 — other provisions as to gross incomeHawaii State Legislature · checked 2026-10-21Subsection (a)(2) excludes benefits from state and public retirement systems; (a)(3) excludes "any compensation received in the form of a pension for past services".Other articles citing this source
10. Primary law
    Idaho Code §63-3022A — Deduction of certain retirement benefitsIdaho Legislature · checked 2026-10-21Subsection (1)(b): military retirement benefits qualify for a retiree who is disabled, has reached 62 by the end of the tax year, or was employed during the year with enough employment income to be required to file a federal return. The deduction is capped at the maximum Social Security benefit, less Social Security and railroad retirement received. As amended by 2025 chapters 13 and 302.Other articles citing this source
11. Primary law
    Iowa Code §422.7 — net income: how computedIowa Legislature · checked 2026-10-21Subsection 8: "Subtract, to the extent included, the amount of social security benefits taxable under section 86 of the Internal Revenue Code."Other articles citing this source
12. Primary law
    Minn. Stat. §290.0132 — subtractions from federal taxable incomeMinnesota Office of the Revisor of Statutes · checked 2026-10-21Subdivision 26: the Social Security subtraction is reduced by 10% for each $4,000 of AGI above the threshold. Subdivision 34: the public pension subtraction (Minnesota public plans and federal retirement) is reduced by 10% for each $2,000 above the same threshold. Subdivision 21 covers military retirement pay.Other articles citing this source
13. Primary law
    Constitution of the State of Nevada, Article 10 — TaxationNevada Legislature · checked 2026-08-31Art. 10, §1(9): "No income tax shall be levied upon the wages or personal income of natural persons," with business income taxes expressly reserved.Other articles citing this source
14. Primary law
    N.C. Gen. Stat. §105-153.5 — modifications to adjusted gross incomeNorth Carolina General Assembly · checked 2026-10-21Subsection (a) deducts the North Carolina standard deduction ($12,750 single, $25,500 joint) or itemized amount from federal adjusted gross income. (b)(3) deducts benefits under Title II of the Social Security Act and Railroad Retirement Act annuities; (b)(5) the Bailey settlement retirement benefits; (b)(5a) uniformed services retirement pay for 20 years of service or medical retirement. (c)(3) added back the §408(d)(8) qualified charitable distribution exclusion for taxable years 2014 through 2018 only.Other articles citing this source
15. Primary law
    N.D. Cent. Code ch. 57-38 — income taxNorth Dakota Legislative Branch · checked 2026-10-20Section 57-38-30.3(2)(d) reduces the individual tax base by 40% of the excess of net long-term capital gain over net short-term capital loss (to the extent allocated to North Dakota) and by 40% of qualified dividends. Section 57-38-30.3(1)(g) has the tax commissioner raise every bracket’s dollar bounds each year by the federal cost-of-living adjustment under IRC §1(f), rates unchanged.Other articles citing this source
16. Primary law
    Ohio Rev. Code §5747.055 — retirement income and senior citizen creditsOhio Legislative Service Commission · checked 2026-10-21Division (B): one retirement income credit per return, on a schedule by retirement income received, for MAGI less exemptions under $100,000. Division (F): a $50 credit per return at 65 or older. Last amended by HB 166 (133rd GA), effective October 17, 2019.Other articles citing this source
17. Primary law
    H. 4216 (Act No. 110 of 2026) — bill textSouth Carolina Legislature · checked 2026-10-21Amends §§12-6-510, 12-6-50, 12-6-1140, 12-6-4910, 12-6-1720 and 12-6-3632, first applying to tax years beginning after 2025. It does not amend §12-6-1170, the retirement and age 65 deductions.Other articles citing this source
18. Primary law
    S.C. Code §12-6-1150 — net capital gain deductionSouth Carolina Legislature · checked 2026-09-01Individuals, estates, and trusts deduct 44% of net capital gain recognized in the state; last amended by 2000 Act No. 387 and untouched by Act 110 (H.4216), the 2026 restructuring.Other articles citing this source
19. Primary law
    S.D. Const. art. XI, §14 — Vote required to impose or increase taxesSouth Dakota Legislature · checked 2026-08-31No new state tax without a two-thirds vote of all members of each chamber or a vote of the people by initiative. Approved November 1996.Other articles citing this source
20. Primary law
    The Texas Constitution, Article VIII — Taxation and RevenueTexas Legislative Council · checked 2026-08-31§24-a (individual income tax prohibited, added 5 Nov. 2019, the same election that repealed old §24), §24-b (capital gains tax prohibited, realized or unrealized, added 4 Nov. 2025), and §26 (death and transfer taxes prohibited).Other articles citing this source
21. Primary law
    Constitution of the State of Florida, Article VII, Section 5The Florida Senate · checked 2026-08-31§5(a) bars taxing natural persons’ income beyond what federal law would credit back; §5(b) permits a corporate income tax up to 5%, or higher on a three-fifths vote of each chamber.Other articles citing this source
22. Primary law
    Utah Code §59-10-1019 — retirement creditUtah State Legislature · checked 2026-10-21A $450 credit per claimant born on or before December 31, 1952, reduced by 2.5 cents per dollar of modified AGI above $25,000 single, $32,000 joint or head of household, $16,000 married separate.Other articles citing this source
23. Primary law
    Utah Code §59-10-1042 — Social Security benefits credit (effective 1/1/2026)Utah State Legislature · checked 2026-10-21The credit equals the tax rate times Social Security benefits in state taxable income, reduced by 2.5 cents per dollar of modified AGI above $54,000 single, $90,000 joint or head of household, $45,000 married separate. A claimant may not also take the §59-10-1019 retirement credit.Other articles citing this source
24. Primary law
    32 V.S.A. §5830e — Social Security and retirement income exclusionsVermont General Assembly · checked 2026-10-21Social Security is fully excluded at AGI of $55,000 or less ($70,000 married joint), proportionally to $65,000 ($80,000), and not at all above. The first $10,000 of CSRS or other non-Social-Security-covered public pension income is excludable on the same scale, but a filer elects only one of the three exclusions. Military retirement is fully excludable up to $125,000 of AGI, phasing out to $175,000, and may be claimed alongside.Other articles citing this source
25. Primary law
    Va. Code §58.1-322.02 — Virginia taxable income; subtractionsVirginia General Assembly · checked 2026-10-21Subdivision 3 subtracts Title II Social Security benefits. Subdivision 18 c: for taxable years beginning on and after January 1, 2025, up to $40,000 of military benefits at any age.Other articles citing this source
26. Primary law
    Va. Code §58.1-322.03 — Virginia taxable income; deductionsVirginia General Assembly · checked 2026-10-20The standard deduction for a single individual by taxable-year range: $8,750 for 2025 and 2026, $9,200 for 2027, $9,300 for 2028 and 2029, and $3,000 from 2030. Also a $930 deduction for each personal exemption.Other articles citing this source
27. Primary law
    W. Va. Code §11-21-12 — modifications reducing federal adjusted gross incomeWest Virginia Legislature · checked 2026-09-01Subsection (c)(8): Social Security fully exempt under $50,000/$100,000 of federal AGI since 2022; HB 4880 (2024) phases the exemption in above those limits — 35% (2024), 65% (2025), 100% for taxable years beginning on or after January 1, 2026.Other articles citing this source
28. Primary law
    Constitution of the State of Wyoming, Article 15, Section 18Wyoming Legislature · checked 2026-08-31"No tax shall be imposed upon income without allowing full credit against such tax liability for all sales, use, and ad valorem taxes paid in the taxable year" — a condition on an income tax, not a prohibition of one.Other articles citing this source
29. Government
    2025 Form 40 instruction bookletAlabama Department of Revenue · checked 2026-10-21"Income you do not report" includes Social Security, payments from a defined benefit retirement plan under IRC §414(j), military retirement, U.S. government retirement and the state retirement systems.Other articles citing this source
30. Government
    2025 AR1000F and AR1000NR instructionsArkansas Department of Finance and Administration · checked 2026-10-21The first $6,000 of employer-plan retirement income and of traditional IRA distributions after 59½ is exempt, $6,000 per taxpayer from both combined. Military retirement pay is exempt from 2018 (Act 141 of 2017). Social Security is not income for Arkansas.Other articles citing this source
31. Government
    Income Tax Topics: Social Security, Pensions, and AnnuitiesColorado Department of Revenue · checked 2026-10-21C.R.S. 39-22-104(4)(f): filers 65 and over subtract all federally taxable Social Security; filers 55 to 64 subtract all of it if AGI is $75,000 or less ($95,000 joint) from tax year 2025, otherwise it counts toward the $20,000 cap. The pension and annuity subtraction is $20,000 at 55 to 64 and $24,000 at 65 and over, per person, reduced by any Social Security subtracted; premature IRA distributions do not qualify.Other articles citing this source
32. Government
    Maryland Pension Exclusion (KB0010012)Comptroller of Maryland · checked 2026-10-21For filers 65 or older or totally disabled. The maximum was $41,200 for 2025; "For calendar year 2026, the maximum pension exclusion is $40,600." Employee retirement systems qualify; IRA, Roth, SEP and Keogh distributions do not. The exclusion is reduced by Social Security and railroad retirement received.Other articles citing this source
33. Government
    Seniors and Retirees Frequently Asked Questions (KB0010124)Comptroller of Maryland · checked 2026-10-21Social Security is not taxed by Maryland. Military retirement: up to $20,000 at 55 or older, up to $12,500 under 55.Other articles citing this source
34. Government
    DRS-162 — Connecticut income tax information for seniorsConnecticut Department of Revenue Services · checked 2026-10-21Social Security is fully exempt when federal AGI is under $75,000 (single, married filing separately) or $100,000 (joint, head of household, qualifying surviving spouse), partly exempt above. The pension and annuity subtraction phases out between $75,000 and $100,000 ($100,000 and $150,000 joint); the IRA distribution subtraction phases in to "100% for 2026 and thereafter".Other articles citing this source
35. Government
    2025 IT-511 individual income tax bookletGeorgia Department of Revenue · checked 2026-10-21Schedule 1 subtracts Social Security and railroad retirement benefits included in federal AGI.Other articles citing this source
36. Government
    Retirement Income ExclusionGeorgia Department of Revenue · checked 2026-10-21Available at 62 or older, or permanently disabled. Covers pensions and annuities, rental income and up to $5,000 of earned income. Military retirement: $17,500 under 62, plus up to $17,500 more for Georgia earned income above $17,500, from January 1, 2022.Other articles citing this source
37. Government
    Form N-11 instructions (current)Hawaii Department of Taxation · checked 2026-10-21"Hawaii does not tax qualifying distributions from an employer-funded pension plan," including government, military and private employer-funded plans; distributions from employee-contributory plans such as 401(k) deferrals and IRAs are taxable. Line 14 subtracts Social Security taxed on the federal return.Other articles citing this source
38. Government
    2025 Form 40 and Form 39R instructions (EIN00046)Idaho State Tax Commission · checked 2026-10-21Social Security and railroad retirement taxed federally are deducted. The retirement benefits deduction for 2025 is $48,216 single or $72,324 joint, minus Social Security and railroad retirement received; it covers pre-1984 CSRS (not FERS), Idaho firefighter and city police retirement and military retirement, at 65 or older (62 if disabled). Married filing separately cannot claim it.Other articles citing this source
39. Government
    Publication 120 — Retirement Income (R-12/25)Illinois Department of Revenue · checked 2026-10-21The federally taxed portion of qualified employee benefit plans (including 401(k)), IRAs (including Roth conversions), SEPs, government and military retirement, 457 plans and Social Security is subtracted, with no age test; early distributions may be included.Other articles citing this source
40. Government
    2025 IT-40 instruction bookletIndiana Department of Revenue · checked 2026-10-21Schedule 2 deducts Social Security and railroad retirement. Deduction 632: military retirement and survivor benefits, the entire amount for 2022 and later. Deduction 601: civil service annuity at 62 or older, up to $16,000 minus Social Security and railroad retirement received.Other articles citing this source
41. Government
    Retirement Income Tax GuidanceIowa Department of Revenue · checked 2026-10-21For tax years beginning on or after January 1, 2023, all retirement income (IRAs including Roth conversions, SEP, SIMPLE, 401(k), 457(b), pensions including IPERS) is excluded for taxpayers 55 or older, disabled, or a surviving spouse; nonqualified 409A plans and nonqualified annuities do not qualify.Other articles citing this source
42. Government
    2025 Kansas individual income tax booklet (K-40)Kansas Department of Revenue · checked 2026-10-21Schedule S line A10 subtracts all Social Security in federal AGI with no income test. Line A14 exempts federal civil service and armed forces retirement (including TSP), railroad, KPERS, Kansas police and fire, teachers and other listed public plans. Private pensions and IRAs have no subtraction.Other articles citing this source
43. Government
    2025 Kentucky Schedule M — modifications to federal AGIKentucky Department of Revenue · checked 2026-10-21Line 9: pension income exclusion of "100 percent of taxable retirement benefits or $31,110, whichever is less" (KRS 141.019). Line 10: Social Security and railroad retirement subtracted.Other articles citing this source
44. Government
    2025 IT-540 resident income tax instructionsLouisiana Department of Revenue · checked 2026-10-21The retirement income exemption is per taxpayer 65 or older and covers pensions, annuities and IRAs. LASERS, teachers, federal (including military) and other listed state systems are exempt in full; Social Security is exempt.Other articles citing this source
45. Government
    Revenue Information Bulletin 26-019 — inflation adjustmentsLouisiana Department of Revenue · checked 2026-10-21A 2.7% CPI-U adjustment for 2026: the standard deduction under La. R.S. 47:294 rises to $12,838 (single, married filing separately) and $25,676 (every other status), and the retirement income exemption under R.S. 47:44.1 to $12,324.Other articles citing this source
46. Government
    2025 Form 1040ME Schedule 1S — income subtraction modificationsMaine Revenue Services · checked 2026-10-21Line 3 subtracts Social Security and railroad retirement. The pension deduction worksheet takes pension and IRA income from federal lines 4b and 5b, capped at the annual maximum minus all Social Security and railroad retirement received; the non-military deduction phases out above federal AGI of $125,000 single or separate, $187,500 head of household, $250,000 joint; military retirement pay is deductible in full.Other articles citing this source
47. Government
    2026 Form 1040ES-MEMaine Revenue Services · checked 2026-10-21The maximum pension income deduction "is increased to $49,824 for tax year 2026."Other articles citing this source
48. Government
    Tax information for seniors and retireesMassachusetts Department of Revenue · checked 2026-10-21Social Security is not included in Massachusetts gross income; most private pensions and annuities and traditional IRA withdrawals are taxable.Other articles citing this source
49. Government
    Tax treatment of government pensionsMassachusetts Department of Revenue · checked 2026-10-21Massachusetts and federal contributory pensions and U.S. military pensions are excluded; other states' government pensions are excluded where that state reciprocates.Other articles citing this source
50. Government
    Revenue Administrative Bulletin 2026-1 — retirement and pension benefitsMichigan Department of Treasury · checked 2026-10-21Under Public Act 4 of 2023, for tax year 2026 and after, "regardless of year of birth, taxpayers may deduct combined public and private retirement benefits up to the inflation-adjusted private retirement maximum" (2025: $65,897 single, $131,794 joint). Public pensions of those born before 1946 stay unlimited; military retirement is deductible in full but reduces the cap; public safety pensions are unlimited. The bulletin does not state the 2026 maximum.Other articles citing this source
51. Government
    Tax Year 2026 Inflation-Adjusted AmountsMinnesota Department of Revenue · checked 2026-10-21Social Security subtraction (simplified method) phase-out thresholds for 2026: $110,780 married joint and qualifying surviving spouse, $86,410 single and head of household, $55,390 married separate. Public pension subtraction maximum $27,690 joint and $13,850 for other filers, on the same thresholds.Other articles citing this source
52. Government
    2025 Mississippi resident, non-resident and part-year resident income tax instructionsMississippi Department of Revenue · checked 2026-10-21"Social Security benefits, Railroad Retirement benefits, and retirement income from federal, state, and private retirement systems are exempt in total." Early or excess distributions taxable under IRC Form 5329 rules do not qualify.Other articles citing this source
53. Government
    Pension FAQsMissouri Department of Revenue · checked 2026-10-21From tax year 2024, Social Security is fully exempt at 62 or older with no income limit. The public pension exemption equals the maximum Social Security benefit ($48,967 for 2026), reduced by the Social Security deduction. The private pension exemption is up to $6,000, in full only at Missouri AGI of $25,000 or less ($32,000 married joint, $16,000 separate). Military pensions are subtracted.Other articles citing this source
54. Government
    Montana Tax Simplification Resource HubMontana Department of Revenue · checked 2026-10-21Montana starts from federal taxable income, so taxable Social Security is included as it is federally. The partial pension, annuity and IRA exemption was repealed. Taxpayers 65 and over get a $5,500 subtraction ($11,000 if both spouses qualify), adjusted for inflation beginning with tax year 2025; the page does not state the 2026 amount.Other articles citing this source
55. Government
    2025 Nebraska individual income tax bookletNebraska Department of Revenue · checked 2026-10-21Line 31: all Social Security in federal AGI is excluded, and the exclusion "no longer has a federal AGI threshold." Line 32: 100% of military retirement benefits.Other articles citing this source
56. Government
    Repeal of the NH Interest and Dividends Tax now in effectNew Hampshire Department of Revenue Administration · checked 2026-08-02The repeal for tax periods beginning on or after 1 January 2025 and the prior 3% rate.Other articles citing this source
57. Government
    NJ Income Tax — Retirement IncomeNew Jersey Division of Taxation · checked 2026-10-21Social Security and railroad retirement are not taxable; military pensions and survivor benefits are not taxable at any age.Other articles citing this source
58. Government
    Retirement Income ExclusionsNew Jersey Division of Taxation · checked 2026-10-21At 62 or older (or disabled) with total income of $150,000 or less: at income up to $100,000, pensions, annuities and IRA withdrawals are excluded up to $100,000 married joint, $75,000 single, head of household or surviving spouse, $50,000 married separate; a percentage applies from $100,001 to $150,000; none above.Other articles citing this source
59. Government
    2025 PIT-ADJ instructions — New Mexico Schedule of Additions, Deductions and ExemptionsNew Mexico Taxation and Revenue Department · checked 2026-10-21Line 25: the Social Security exemption applies only when AGI does not exceed the table amount; above it no part qualifies. Line 13: an exemption of up to $8,000 per person 65 or older or blind, in full at AGI up to $30,000 joint ($18,000 single, $15,000 separate) and zero above $51,000 ($28,500, $25,500). Armed forces retirement pay exemption up to $30,000 per person.Other articles citing this source
60. Government
    Social Security Income Tax ExemptionNew Mexico Taxation and Revenue Department · checked 2026-10-21From tax year 2022, Social Security is exempt for filers with income under $100,000 single, $150,000 married joint, head of household or surviving spouse, and $75,000 married separate.Other articles citing this source
61. Government
    2025 Form IT-201 instructionsNew York State Department of Taxation and Finance · checked 2026-10-21Lines 26 and 27 subtract New York State and local government pensions and federal pensions (including military) in full; Social Security is subtracted. Line 29: a pension and annuity exclusion of up to $20,000 per person 59½ or older, which includes IRA distributions.Other articles citing this source
62. Government
    Bailey Decision Concerning Federal, State and Local Retirement BenefitsNorth Carolina Department of Revenue · checked 2026-10-21North Carolina may not tax state, local and federal (including military) retirement benefits where the retiree had five or more years of creditable service as of August 12, 1989.Other articles citing this source
63. Government
    Military RetirementNorth Carolina Department of Revenue · checked 2026-10-21For taxable years beginning on or after January 1, 2022, uniformed services retirement pay is deductible for a retiree with at least 20 years of service or a medical retirement under 10 U.S.C. Chapter 61.Other articles citing this source
64. Government
    2025 Ohio IT 1040 instruction bookletOhio Department of Taxation · checked 2026-10-21Schedule of Adjustments line 16 deducts taxable Social Security; line 34 deducts uniformed services retirement income. The retirement income credit requires MAGI less exemptions under $100,000, with a maximum of $200 per return.Other articles citing this source
65. Government
    2025 Oklahoma resident individual income tax packet (Form 511)Oklahoma Tax Commission · checked 2026-10-21Schedule 511-A: Social Security in federal AGI subtracted; 100% of CSRS paid in lieu of Social Security and 100% of military retirement excluded; up to $10,000 per person of Oklahoma government or federal civil service retirement, and up to $10,000 of other retirement income (401, 457, IRA, 403) reduced by the government exclusion claimed.Other articles citing this source
66. Government
    Publication OR-17 — 2025 Oregon Individual Income Tax GuideOregon Department of Revenue · checked 2026-10-21Oregon does not tax Social Security (ORS 316.054). The federal pension subtraction is the share of service before October 1, 1991 (ORS 316.680(1)(e)). The retirement income credit (ORS 316.157) is 9% of eligible retirement income at 62 or older, for household income under $22,500 ($45,000 joint) and Social Security under $7,500 ($15,000).Other articles citing this source
67. Government
    2025 PA-40 instructionsPennsylvania Department of Revenue · checked 2026-10-21Not taxable for PA personal income tax: Social Security and railroad retirement; "commonly recognized pension, old age, or retirement benefits paid after becoming eligible to retire, and retiring"; military pensions; civil service annuities. Employer-plan payments before meeting the plan's retirement age or service requirement are taxable.Other articles citing this source
68. Government
    ADV 2025-22 — Tax Year 2025 inflation adjustmentsRhode Island Division of Taxation · checked 2026-10-21The Social Security modification requires full retirement age and federal AGI under a limit: $107,000 single, head of household and married separate, $133,750 married joint for 2025. The pension, 401(k) and annuity modification uses the same limits and allows up to $50,000 starting with tax year 2025. Only 2025 figures are published.Other articles citing this source
69. Government
    PUB 2026-01 — Retirement Income GuideRhode Island Division of Taxation · checked 2026-10-21"No income from a traditional IRA, Roth IRA, SEP-IRA, or any other type of IRA qualifies" for the pension modification. Military service pensions are fully modified from 2023.Other articles citing this source
70. Government
    2025 SC1040 instructionsSouth Carolina Department of Revenue · checked 2026-10-21Line o subtracts Social Security and railroad retirement taxed federally. Retirement deduction up to $3,000 under 65 and $10,000 at 65 or older on the filer's own plan; all military retirement deductible from 2022; an age 65 and older deduction of $15,000 against any income, reduced by the retirement and military deductions.Other articles citing this source
71. Government
    Hall income taxTennessee Department of Revenue · checked 2026-08-02Tennessee’s tax on interest and dividends and its full repeal for tax years beginning in 2021.Other articles citing this source
72. Government
    Capital gains taxWashington State Department of Revenue · checked 2026-08-02The 7% rate, the indexed standard deduction threshold, the exclusions, and filing rules.Other articles citing this source
73. Government
    2025 Wisconsin Form 1 instructionsWisconsin Department of Revenue · checked 2026-10-21"New in 2025": individuals at least 67 years old at the end of 2025 may subtract up to $24,000 of retirement income.Other articles citing this source
74. Government
    2025 Wisconsin Schedule SB instructionsWisconsin Department of Revenue · checked 2026-10-21Line 4: Social Security is not taxable for Wisconsin. Line 12: military and uniformed services retirement subtracted. Line 16: at 67 or older, up to $24,000 of qualified plan or IRA income ($48,000 for a joint return when both spouses qualify), and a filer who claims it gives up every Schedule CR credit and Form 1 lines 13 to 20 and 30 to 35. Line 17: $5,000 at 65 or older when federal AGI is under $15,000 ($30,000 joint).Other articles citing this source
75. Official record
    Fiscal Impact Report — SB 116 (2026 regular session)New Mexico Legislative Finance Committee · checked 2026-10-21SB 116 exempts armed forces retirement pay in full; the report states the exemption applies to taxable years beginning in 2027.Other articles citing this source