Six states base their state income taxes on federal taxable income. These states use federal taxable income as the starting point on their state tax returns, which means their state income taxes can be impacted by changes to federal tax law that affect federal taxable income. The states that use federal taxable income as the basis of their state tax returns are:
- Colorado
- Minnesota
- North Carolina
- North Dakota
- South Carolina
- Vermont
Also see: States That Base Their Taxes on Federal AGI