All 50 states and DC · after November 3, 2026
What the states decided
Voters in 17 states decided 31 statewide tax-related measures on November 3, 2026, and many legislatures had already written 2027 into law. Each state below has one line on where it stands; open it for the measures, what is on the 2026 return, and what starts in 2027 or later.
By Charles Trautman, EA, editor · Need to Know Tax · written November 12, 2026 from state revenue department publications and unofficial election returns
The short version
- Nothing voted on November 3 changes the return you file in early 2027. No measure that passed changes a 2026 income tax return.
- Colorado replaces its 4.40% flat rate with six brackets, 3.7% to 8.4%, beginning with tax year 2027.
- Washington voters kept the 9.9% tax on income over $1 million; it begins in 2028.
- California made its top three brackets permanent and rejected a one-time tax on billionaires.
- North Carolina capped its income tax rate at 3.5% in the constitution, and Iowa now requires a two-thirds vote to raise its rate.
- Florida raised the non-school homestead exemption to $150,000 for 2027 and $250,000 from 2028.
- Rate cuts already in law for 2027: Indiana 2.9%, Mississippi 3.75%, Montana 5.4% at the top, Nebraska 3.99% at the top, North Carolina 3.49%. New taxes on high incomes for 2027: Rhode Island and Hawaii.
State by state
AlabamaNo tax measureNo statewide tax measure. The 2026 return adds a $1,000 overtime deduction; nothing else is enacted for 2027.
On the ballot
No statewide tax measure was on the November 3, 2026 ballot.
The 2026 return
- Rates are unchanged at 2% to 5%.
- New for 2026 through 2028: a deduction of up to $1,000 of qualified overtime pay per taxpayer (HB527, signed April 16, 2026).
- Car-loan interest is deductible on Alabama Schedule A for qualifying new vehicles bought 2025 through 2028; the federal tips and senior deductions are not followed.
- Nonresidents who work 30 or fewer days in Alabama are exempt from Alabama tax on those wages, beginning in 2026.
Starting in 2027
- The overtime deduction continues for 2027 at the same $1,000.
- The first $5,000 of National Guard inactive-duty pay is exempt for 2027 through 2029.
2028 and later, or conditional
- The overtime deduction ends after 2028 unless renewed.
- The Legislature meets January to May 2027, before the 2026 return is due, and it has made retroactive changes before.
The 2025 federal law here
Alabama adopts federal provisions one at a time; the Department calls it “piecemeal” conformity. It followed the federal car-loan interest deduction, wrote its own smaller overtime deduction, and left the tips and senior deductions alone.
AlaskaNo tax measureNo tax measure on the ballot. No income tax, no statewide sales tax, and neither is enacted for 2027.
On the ballot
No statewide tax measure was on the November 3, 2026 ballot.
The 2026 return
- There is no Alaska return. The Permanent Fund Dividend is taxable on the federal return.
- Nothing in the 2026 session touched an individual’s return.
Starting in 2027
- No statewide sales tax begins in 2027; the seasonal sales tax plan did not pass, and it could not have taken effect without three companion bills.
- To receive the 2027 dividend a person must have been an Alaska resident for all of 2026 and absent no more than 180 days.
- Cities and boroughs may now adopt their own exemptions for certain homes, by ordinance; ask the municipal assessor.
2028 and later, or conditional
- A sales tax or a change in the dividend formula would need new legislation.
Arizona2 measures · 2 passedProposition 316 passed: city grocery taxes are capped at 2%. The 2.5% income tax is unchanged for 2026 and 2027.
On the ballot
| Measure | Result | What it does |
|---|---|---|
| Proposition 316 | Passed | Caps any city or town sales tax on groceries at 2% and requires a local vote to impose or raise one; no new or higher local grocery tax between July 1, 2025 and June 30, 2027. About 61% yes. |
| Proposition 141 | Passed | Bars any state or local tax or fee based on vehicle miles traveled. |
The 2026 return
- The rate is a flat 2.5%.
- Arizona subtracts the federal deductions for tips, overtime and seniors 65 and over, made law by HB 4168 (signed June 13, 2026), retroactive to 2025.
- The car-loan interest subtraction ended after 2025.
- Itemized state and local taxes are capped at $10,000 whatever the federal return allows.
- The charitable add-on for standard-deduction filers is 100% of gifts up to $1,000 single or $2,000 joint.
Starting in 2027
- The rate stays at 2.5%.
- From the 2027 tax year the property tax exemption for disabled veterans has no income limit and reaches veterans rated totally disabled on individual unemployability.
- From July 1, 2027 a city may tax groceries only with voter approval and at no more than 2%.
2028 and later, or conditional
- The tips, overtime and senior subtractions end when the federal deductions end, after 2028.
The 2025 federal law here
Arizona conforms to the Internal Revenue Code as of a fixed date, and the Legislature votes each year to move it. For the 2025 federal law it went further than most states and gave its own subtractions for tips, overtime and the senior deduction.
Arkansas1 measure · 0 passedNo tax change from the ballot. The top rate fell to 3.7% for 2026; the homestead credit rises to $675 on 2027 bills.
On the ballot
| Measure | Result | What it does |
|---|---|---|
| Issue 3 | Rejected | Would have let the Legislature create economic development districts. Not a household tax measure. |
The 2026 return
- The top individual rate is 3.7%, down from 3.9%, retroactive to January 1, 2026.
- The state sales tax on groceries ended January 1, 2026; local taxes still apply.
- None of the new federal deductions is allowed on the Arkansas return.
Starting in 2027
- The top corporate rate falls from 4.3% to 4.1%.
- The homestead property tax credit is $675, up from $600, on the bill paid in 2027.
2028 and later, or conditional
- No further individual rate cut is enacted. Arkansas has cut the rate in each of the last four years, so the 2027 session is the thing to watch.
The 2025 federal law here
Arkansas builds its return from its own income lines, not from federal adjusted gross income or taxable income, and the Legislature declined to adopt the federal deductions for tips, overtime, seniors or car-loan interest.
California5 measures · 2 passedProposition 3 passed and the billionaire tax failed. The top brackets are now permanent; the 2026 return is unchanged.
On the ballot
| Measure | Result | What it does |
|---|---|---|
| Proposition 3 | Passed | Makes the 10.3%, 11.3% and 12.3% brackets permanent; they had been due to expire after 2030. About 59% yes. |
| Proposition 40 | Rejected | A one-time 5% tax on net worth above $1 billion. About 55% no. |
| Proposition 42 | Passed | Bars new state taxes on owning personal property, including savings and retirement holdings, and bars retroactive taxes. |
| Proposition 41 | Rejected | Would have limited new taxes outside the state spending limit. |
| Proposition 43 | Rejected | Would have required a two-thirds vote for local special taxes proposed by initiative. |
The 2026 return
- Brackets, the standard deduction and exemption credits rose 3.4% with inflation; the rates did not change.
- California does not follow the federal deductions for tips, overtime, seniors or car-loan interest.
- No net-worth certification is added to the return, because Proposition 40 failed.
- Up to $20,000 of military retirement pay is excluded for 2025 through 2029 when federal AGI is $125,000 or less ($250,000 joint).
Starting in 2027
- No rate change. Brackets are indexed again.
- The elective pass-through entity tax continues; it was extended through tax years beginning before 2031.
2028 and later, or conditional
- After 2030 the top three brackets stay in place instead of expiring.
- The military retirement exclusion ends after 2029 unless extended.
The 2025 federal law here
Senate Bill 711 moved California’s conformity date to January 1, 2025, six months before the federal act of July 4, 2025. So California “in general does not conform” to that act, and the differences are added back on Schedule CA (540).
Colorado4 measures · 3 passedAmendment 87 passed: six graduated rates, 3.7% to 8.4%, from tax year 2027. The 2026 return is still 4.40% flat.
On the ballot
| Measure | Result | What it does |
|---|---|---|
| Amendment 87 | Passed | Replaces the flat rate with six brackets from 3.7% to 8.4%, starting with tax year 2027. 51.6% yes. |
| Proposition 136 | Rejected | Would have capped the rate at 4.4%. 47.2% yes. |
| Proposition NN | Passed | Raises the TABOR limit and sends surplus to K-12. 57.0% yes. |
| Proposition 137 | Passed | Keeps the sporting-goods sales tax for conservation. 51.9% yes. |
The 2026 return
- 4.40% flat, for the last time, and no TABOR refund.
Starting in 2027
- 3.7% up to $25,000, 4.2% to $100,000, 4.4% to $500,000, 7.4% to $750,000, 7.9% to $1,000,000 and 8.4% above. Tax falls up to $325 below $500,000 and rises above it.
2028 and later, or conditional
- The 2027 session must decide filing-status thresholds, withholding tables and estimated-tax safe harbors.
ConnecticutNo tax measureNo tax measure on the ballot. The 2026 return finishes the IRA phase-in; National Guard pay becomes exempt in 2027.
On the ballot
No statewide tax measure was on the November 3, 2026 ballot.
The 2026 return
- The last step of the IRA subtraction phase-in applies.
- None of the federal deductions for tips, overtime, seniors or car-loan interest reaches Form CT-1040.
- Mandatory withholding on lump-sum retirement distributions stays suspended.
- The estate and gift tax line is $15,000,000, tracking the federal amount.
Starting in 2027
- National Guard active-service pay is exempt beginning with tax year 2027 (Public Act 26-130).
- The lump-sum withholding suspension runs through December 31, 2027.
- Towns may adopt a $50,000 exemption on a primary home beginning with the October 2027 grand list.
- The estate and gift figure follows the indexed federal amount.
2028 and later, or conditional
- The 2027 session decides what happens to the child tax credit proposal, the tips and overtime exemption and the property tax credit.
The 2025 federal law here
Connecticut uses the Internal Revenue Code for one purpose: defining federal adjusted gross income, line 1 of Form CT-1040. The new federal deductions come off after that line, so they have no effect here. The corporation tax was decoupled from the new production-property write-off.
Connecticut in 2027 and beyond → Open the Connecticut edition
DelawareNo tax measureNo tax measure on the ballot. The military pension exclusion rises in 2027; a new domicile test already applies at 60.
On the ballot
No statewide tax measure was on the November 3, 2026 ballot.
The 2026 return
- Bonus depreciation is capped at 20% for property placed in service in 2026.
- A person 60 or older may claim the $12,500 retirement exclusion only after three years of Delaware domicile (five for anyone arriving in 2027 or later), under SB 219.
- The federal deductions for tips, overtime and car-loan interest never reach Form PIT-RES.
Starting in 2027
- The military pension exclusion, available at any age, rises from $12,500 to $15,000.
- Delaware allows no bonus depreciation on property placed in service from 2027 through 2030.
2028 and later, or conditional
- The military exclusion rises to $20,000 for 2028 and $25,000 for 2029 and after.
- Delaware rejoins the federal depreciation rules for property placed in service after December 31, 2030.
The 2025 federal law here
Delaware starts from federal adjusted gross income, and the Division of Revenue’s position is that “absent legislative action, Delaware conforms with Federal tax law.” The deductions taken after AGI never arrive; the business provisions did, until the Legislature decoupled from bonus depreciation.
District of ColumbiaNo tax measureNo tax measure on the ballot. DC allows the federal tips, overtime and senior deductions for 2026 through 2028.
On the ballot
No statewide tax measure was on the November 3, 2026 ballot.
The 2026 return
- The federal deductions for tips, overtime, car-loan interest and the $6,000 senior deduction are allowed for 2026 through 2028, after being disallowed for 2025.
- DC has its own standard deduction for 2025 through 2029: $15,000 single, $22,500 head of household, $30,000 joint.
- The DC earned income credit is 85% of the federal credit for 2026 through 2028, down from 100%.
Starting in 2027
- A resident who installs a home charging station can claim 50% of the cost, up to $1,000, beginning with tax year 2027.
- The sales tax stays at 6% through September 30, 2027; the increase to 7% was delayed a year.
2028 and later, or conditional
- The federal deductions and the 85% earned income credit rate both run through 2028.
- The DC standard deduction rule runs through 2029.
The 2025 federal law here
Form D-40 starts from federal adjusted gross income. The four federal deductions are taken below that line, so DC had to adopt them by statute, and the Fiscal Year 2027 Budget Support Act, effective October 2, 2026, did so for 2026 through 2028.
District of Columbia in 2027 and beyond → Open the District of Columbia edition
Florida2 measures · 1 passedAmendment 3 passed with 62%: the non-school homestead exemption rises to $150,000 in 2027 and $250,000 in 2028.
On the ballot
| Measure | Result | What it does |
|---|---|---|
| Amendment 3 | Passed | Raises the non-school homestead exemption, cuts the non-homestead assessment cap from 10% to 5%, and makes newcomers wait for the full exemption. 61.98% yes; it needed 60%. |
| Amendment 2 | Rejected | Would have exempted farm equipment from tangible personal property tax. 58.21% yes, short of 60%. |
The 2026 return
- Nothing changes on the 2026 property tax bill, and Florida has no income tax return.
- The state sales tax on commercial rent ended October 1, 2025.
Starting in 2027
- For owners who were permanent Florida residents on December 31, 2026, the exemption from county, city and special district taxes rises to as much as $150,000 of assessed value. The school exemption stays at $25,000.
- The annual cap on assessment increases for second homes, rentals and commercial property drops from 10% to 5% for non-school levies.
- Someone who becomes a resident in 2027 or later gets a $50,000 non-school exemption and waits four years for the larger one.
- The first bills to show it are delivered in November 2027.
2028 and later, or conditional
- The exemption rises to as much as $250,000 on January 1, 2028 and is indexed to inflation from 2029.
- From 2030 a county or city may shorten or waive the newcomer wait by a two-thirds vote.
- The Legislature must still pass the implementing law, including how residency on December 31, 2026 is proved.
Georgia1 measure · 1 passedAmendment 1 passed (farm and timber land). The rate is 4.99% for 2026; a cut to 4.865% for 2027 waits on a December 1 finding.
On the ballot
| Measure | Result | What it does |
|---|---|---|
| Amendment 1 | Passed | Raises the acreage limit for conservation-use assessment from 2,000 to 4,000 acres, from 2027. About 54% yes. |
The 2026 return
- The flat rate is 4.99%, down from 5.19%, applied retroactively to all of 2026.
- The standard deduction is $15,000 single and $30,000 joint; the dependent exemption is $5,000.
- Georgia does not follow the federal tips and overtime deductions but allows its own subtractions of up to $1,750 each for 2026 through 2028.
- A $250 credit applies for each child under 6.
Starting in 2027
- The rate falls to 4.865% only if the state certifies three revenue tests by December 1, 2026; if it does, the standard deduction also rises $375 single and $750 joint.
- The retirement income exclusion at 65 rises from $65,000 to $70,000.
- Military retirees under 65 may exclude up to $65,000 of military retirement pay.
- The homestead assessment cap becomes mandatory statewide, ending local opt-outs (SB 33).
2028 and later, or conditional
- Further steps of 0.125 point toward 3.99% in any year the revenue tests are met.
- From 2028 counties may ask voters for a 1% local sales tax to fund a homestead exemption.
- The tips and overtime subtractions expire after 2028 unless renewed.
The 2025 federal law here
HB 1199, signed March 20, 2026, updated Georgia’s conformity date without adopting the federal deductions for tips, overtime or car-loan interest, bonus depreciation or research expensing. HB 463 then created the smaller Georgia-only tips and overtime subtractions.
HawaiiNo tax measureNo tax measure on the ballot. Act 24 changes the brackets for 2027: lower rates at the bottom, a 13% top rate.
On the ballot
No statewide tax measure was on the November 3, 2026 ballot.
The 2026 return
- The twelve brackets, 1.4% to 11%, are unchanged for 2026.
- Hawaii allows the federal tips deduction, up to $25,000, but not the overtime or car-loan interest deductions.
- The standard deduction follows the stepped schedule set by Act 46 of 2024.
Starting in 2027
- Act 24 (SB 3125, signed May 21, 2026) rewrites the 2027 bracket step: the 3.20% rate becomes 2.50% and the 5.50% rate becomes 5.00%, and a new top rate of 13% applies above $500,000 single, $750,000 head of household and $1,000,000 joint.
- The solar and wind credit is capped statewide at $40 million a year and is unavailable above $175,000 of AGI single or $350,000 joint.
- Retirees may elect Hawaii withholding on retirement payments.
- A first-home savings account deduction begins.
2028 and later, or conditional
- The standard deduction climbs every two years through 2031.
- The solar and wind credit ends after 2029.
The 2025 federal law here
Hawaii starts from federal adjusted gross income, applies its own standard deduction and exemptions, and keeps a list of federal code sections that are “not operative” here. The Department’s Announcement 2026-06 lists what it conformed to for 2026, including the tips deduction.
IdahoNo tax measureNo tax measure on the ballot. Idaho adopted the federal deductions; nothing new is enacted for 2027.
On the ballot
No statewide tax measure was on the November 3, 2026 ballot.
The 2026 return
- The flat rate is 5.3%.
- HB 559 conformed Idaho to the federal code, so the federal deductions for tips, overtime, car-loan interest and seniors reduce Idaho income too.
- The $205 child tax credit ended with tax year 2026.
- The grocery credit is $155 a person.
Starting in 2027
- The property tax reduction (circuit breaker) income limit is $40,030 of 2026 income for the 2027 program; the deferral limit is $63,400.
- Any federal change made during 2026 waits for the 2027 session’s conformity bill.
2028 and later, or conditional
- No rate change is enacted.
The 2025 federal law here
Idaho conforms to the Internal Revenue Code as of a fixed date and moves the date by statute each session. HB 559, signed February 10, 2026, moved it to January 1, 2026, retroactive to the start of 2025. Bonus depreciation is not followed.
IllinoisNo tax measureNo statewide tax measure. The 4.95% rate is unchanged; the 2026 budget’s tax changes fall on corporations and stock sellers.
On the ballot
No statewide tax measure was on the November 3, 2026 ballot.
The 2026 return
- The flat rate is 4.95% and the federal deductions taken after AGI do not reach the IL-1040.
- The pass-through entity tax election is now permanent.
- Illinois does not allow 100% bonus depreciation.
- The senior assessment freeze income limit is $75,000 for the 2026 assessment year.
- Gain on qualified small business stock that the federal return excludes is added back in Illinois, for tax years ending on or after December 31, 2026.
Starting in 2027
- The senior freeze income limit rises to $77,000.
- A 10% tax on targeted digital advertising revenue above $1 million begins January 1, 2027, paid by ad platforms.
2028 and later, or conditional
- The senior freeze limit is $79,000 from 2028.
- The cap on corporate net operating loss deductions loosens in steps through 2031.
The 2025 federal law here
Illinois starts from federal adjusted gross income, and the federal changes of 2025 were mostly deductions taken after AGI, so they never arrive. In December 2025 the General Assembly kept Illinois out of the restored federal 100% bonus depreciation.
IndianaNo tax measureNo tax measure on the ballot. The state rate is 2.95% for 2026 and 2.9% for 2027, the last scheduled step.
On the ballot
No statewide tax measure was on the November 3, 2026 ballot.
The 2026 return
- The state rate is 2.95%; county income tax is added on top.
- Indiana allows deductions for tips, overtime and car-loan interest for 2026 only.
- The threshold for withholding on gambling winnings is $2,000, up from $1,200.
Starting in 2027
- The state rate falls to 2.9%, the end of the schedule enacted in 2023.
- County rates can change January 1, 2027; the new chart affects 2027 withholding.
- The tips, overtime and car-loan deductions lapse unless the 2027 session renews them.
2028 and later, or conditional
- A 2025 law rebuilds local income tax from 2028, allowing cities and towns their own rates of up to 1.2%.
- From 2030 the state rate can fall another 0.05 point in even-numbered years if revenue tests are met (SEA 451).
- The homestead standard deduction phases down through 2029, replaced by a credit.
The 2025 federal law here
Senate Enrolled Act 243, signed March 5, 2026, moved Indiana’s link to the federal code from January 1, 2023 to January 1, 2026. Indiana starts from federal AGI, so the senior deduction never reaches the return, and the tips and overtime deductions are Indiana’s own one-year versions.
Iowa1 measure · 1 passedAmendment 1 passed: raising the income tax now takes two-thirds of each chamber. The 3.8% rate is unchanged.
On the ballot
| Measure | Result | What it does |
|---|---|---|
| Amendment 1 | Passed | Requires a two-thirds vote of each house to raise an individual or corporate income tax rate or create a new income tax. 56.25% yes. |
The 2026 return
- The flat rate is 3.8%.
- The federal deductions for tips, overtime, seniors and car-loan interest flow through, because the IA 1040 starts from federal taxable income.
- Estimated payments are required only above $1,000 owed, up from $200.
Starting in 2027
- The rate stays at 3.8%.
- The homestead credit becomes an exemption of 10% of taxable value, at least $5,500 and at most $20,000; it first appears on the bills payable September 2027.
- A 5-cent-per-milliliter tax on vaping liquid begins January 1, 2027.
2028 and later, or conditional
- Local property tax growth is capped at 2% a year plus new construction from fiscal 2028.
- Any future rate increase needs a two-thirds vote; a rate cut still takes a simple majority.
The 2025 federal law here
Iowa Code 422.3 defines the Internal Revenue Code as the code “as amended,” and the return starts from federal taxable income. Every deduction Congress created in 2025 therefore reduces Iowa income with no state vote.
KansasNo tax measureNo tax measure on the ballot. The revenue trigger failed again, so rates do not fall for 2027.
On the ballot
No statewide tax measure was on the November 3, 2026 ballot.
The 2026 return
- The rate schedule is the same as 2025.
- A credit of 25% of the cost of lockable gun storage, up to $250, applies for 2026 through 2028.
- Kansas follows the federal code as it changes; the deductions taken after AGI still do not reach Form K-40.
Starting in 2027
- No rate cut: Notice 26-11 certified that the SB 269 trigger was not met for 2027, by $214.3 million.
- A deduction for health care sharing ministry costs begins, up to $5,000 single and $10,000 joint.
- Contributions to portable benefit accounts become subtractable.
2028 and later, or conditional
- The trigger is retested each August 15; the earliest a cut could appear is tax year 2028.
The 2025 federal law here
Kansas conforms on a rolling basis: whatever the Internal Revenue Code says for the year is what Kansas uses, with no vote required. Form K-40 starts from federal adjusted gross income, so the new federal deductions taken after AGI change nothing here.
KentuckyNo tax measureNo tax measure on the ballot. The rate is 3.5% for 2026 and stays 3.5% for 2027.
On the ballot
No statewide tax measure was on the November 3, 2026 ballot.
The 2026 return
- The flat rate is 3.5%, down from 4%.
- Kentucky does not allow the federal deductions for tips, overtime or car-loan interest (HB 757).
- The homestead exemption is $49,100 for the 2025 and 2026 tax years.
Starting in 2027
- The rate holds at 3.5%; the state missed the revenue trigger for a 2027 cut by $7.5 million.
- The homestead exemption resets for 2027 and 2028.
- School district occupational taxes are frozen: no new districts and no rate increases from January 1, 2027.
2028 and later, or conditional
- On current numbers the rate is 3.5% for 2028 as well.
- HB 775 allows a quarter-point cut on a partial revenue test in later years.
The 2025 federal law here
Kentucky is a static-conformity state: it follows the Internal Revenue Code as of a fixed date and the General Assembly moves the date when it chooses. Form 740 starts from federal AGI, so the deductions taken after AGI would not have arrived anyway.
Louisiana4 measures · 3 passedVoters raised the senior assessment freeze income limit to $150,000 from 2027. The 3% income tax is unchanged.
On the ballot
| Measure | Result | What it does |
|---|---|---|
| Amendment 9 | Passed | Raises the income limit for the Special Assessment Level, the senior freeze, from $100,000 to $150,000, from 2027. About 58% yes. |
| Amendment 6 | Passed | Lets parishes and cities give homeowners 65 and older who qualify for the freeze an extra exemption of up to $30,000 of assessed value. About 64% yes. |
| Surviving-spouse amendment | Passed | Lets a disabled veteran’s surviving spouse carry the homestead exemption once to a new home. |
| Amendment 2 | Rejected | Would have changed how local bodies set millage. About 58% no. |
The 2026 return
- The flat rate is 3% for the second year; the standard deduction is $12,838 single and $25,676 joint for 2026.
- Tips, overtime, the federal senior deduction and car-loan interest are taxed as before; Louisiana starts from federal AGI.
Starting in 2027
- No income tax change is enacted.
- The senior freeze income limit is $150,000, indexed from 2028.
- New refund checkoffs appear on the 2027 return.
2028 and later, or conditional
- The extra senior exemption applies only where a parish or city adopts it.
- The state sales tax is 5% through December 31, 2029, then 4.75%.
- The earned income credit is 5% of the federal credit through 2030, then 3.5%.
- The window to appeal an assessment goes from 60 to 90 days for notices mailed from January 1, 2028.
The 2025 federal law here
Louisiana taxable income begins with federal adjusted gross income, and the Department’s summary of the 2026 Regular Session lists no act on tips, overtime or conformity to the federal law.
MaineNo tax measureNo statewide question on the ballot. A 2% surcharge over $1 million applies for 2026; the standard deduction matches federal from 2027.
On the ballot
No statewide tax measure was on the November 3, 2026 ballot.
The 2026 return
- A 2% surcharge applies to taxable income over $1,000,000 single and $1,500,000 joint, making the top marginal rate 9.15%.
- The standard deduction is $15,700 single and $31,400 joint, set below the federal figures.
- Maine did not adopt the federal deductions for tips, overtime, seniors or car-loan interest.
- Military retirement pay is fully exempt, and an elective pass-through entity tax begins.
Starting in 2027
- The standard deduction matches the federal amount.
- The surcharge thresholds are indexed for inflation.
- Tribal members may subtract pay from tribal government employment.
- The homestead and veteran property tax exemptions are merged into one from April 1, 2027.
2028 and later, or conditional
- Large businesses add back a shrinking share of the federal research deduction through 2029.
The 2025 federal law here
Maine starts from federal adjusted gross income and applies its own deduction, exemption and brackets. The 2026 budget moved conformity to December 31, 2025 and said no to the four new federal deductions.
MarylandNo tax measureNo tax measure on the statewide ballot. The 2025 rate changes stay; small credits and subtractions phase in through 2030.
On the ballot
No statewide tax measure was on the November 3, 2026 ballot.
The 2026 return
- The 6.25% and 6.5% brackets enacted in 2025 apply above $500,000 single and $600,000 joint.
- A 2% surtax applies to net capital gains when federal AGI exceeds $350,000.
- The public safety retiree subtraction is $16,000.
- The federal deductions for tips, overtime and car-loan interest do not reach Form 502.
Starting in 2027
- A refundable $1,000 credit for the parents of a stillborn child begins.
- The wider pass-through entity tax base, delayed a year, takes effect.
- Homeowners’ Property Tax Credit applications are accepted year-round.
- The Student Loan Debt Relief credit pool returns to $18 million.
2028 and later, or conditional
- The public safety retiree subtraction rises $1,000 a year to $20,000 in 2030.
The 2025 federal law here
Maryland starts from federal adjusted gross income, and the Comptroller said in January 2026 that the new federal deductions do not affect the individual return. Maryland permanently decoupled from the federal production-property write-off and capped manufacturers’ bonus depreciation at 20%.
Massachusetts2 measures · 1 passedQuestion 5 failed: the revenue cap and refund law stay as written. The rate is 5% for 2026 and 2027.
On the ballot
| Measure | Result | What it does |
|---|---|---|
| Question 5 | Rejected | Would have rewritten the Chapter 62F revenue cap, counting the 4% surtax, making refunds more likely. About 52% no. |
| Question 6 | Passed | Dedicates part of the existing sales tax on sporting goods to a conservation fund. No rate change. |
The 2026 return
- The rate is 5%, plus the 4% surtax above the indexed threshold.
- Massachusetts does not follow the federal deductions for tips, overtime, seniors or car-loan interest (TIR 26-4).
- A pass-through entity may elect to pay the 4% surtax on its members’ behalf.
Starting in 2027
- The rate stays at 5%; the petition to cut it to 4% was struck from the ballot in June 2026.
- The federal business expensing changes (section 179, production property and the interest limit) arrive.
- Paid family and medical leave benefits for medical leave change tax treatment January 1, 2027.
2028 and later, or conditional
- The Legislature can amend the Chapter 62F refund formula on its own, and a Senate proposal was pending in the fall of 2026.
The 2025 federal law here
Massachusetts ties its personal income tax to the Internal Revenue Code as of a fixed date and lists its own exceptions. The 2026 law brought in the business provisions on a delay and left the four individual deductions out.
Massachusetts in 2027 and beyond → Open the Massachusetts edition
MichiganNo tax measureNo tax measure on the ballot. Michigan matches the federal tips and overtime deductions for 2026 through 2028.
On the ballot
No statewide tax measure was on the November 3, 2026 ballot.
The 2026 return
- Michigan allows a subtraction equal to the federal deductions for tips and overtime claimed for the same year (Public Act 24 of 2025).
- A filer born after 1952 who takes the Michigan standard deduction at 67 no longer has it reduced by the Social Security subtraction.
- Bonus depreciation follows the old phase-down, not the restored federal 100%.
Starting in 2027
- The tips and overtime subtractions continue.
- The rate for 2027 is set by the statutory formula and announced in the spring of 2027.
2028 and later, or conditional
- The tips and overtime subtractions end after 2028 unless extended.
- The Invest in MI Kids surtax petition fell short of signatures for 2026; its backers have said they may try again for 2028.
The 2025 federal law here
Michigan uses a fixed conformity date. The Legislature moved it to January 1, 2025 and then listed what it would not follow, including the restored bonus depreciation and research expensing.
MinnesotaNo tax measureNo tax measure on the ballot. Figures were indexed for 2026; a state-run free filing system arrives for 2027 returns.
On the ballot
No statewide tax measure was on the November 3, 2026 ballot.
The 2026 return
- Brackets, the standard deduction and the dependent exemption rose 2.369%; the child tax credit is $1,800 a child.
- Charitable gifts count only above 1% of income, for itemizers and non-itemizers alike.
- Minnesota has its own dependent care credit and has revived the elective pass-through entity tax.
- The federal deductions for tips, overtime, seniors and car-loan interest do not reach Form M1.
Starting in 2027
- A free state-run electronic filing system, with no income limit, opens for tax year 2027 returns.
- The pass-through entity tax election continues for its last year.
2028 and later, or conditional
- The pass-through entity tax ends after 2027 unless extended.
The 2025 federal law here
The 2026 tax bill conformed Minnesota to the federal code as of May 1, 2026, with add-backs for several items including 80% of bonus depreciation. The return starts from federal AGI and uses only Minnesota’s own deductions.
MississippiNo tax measureNo measure on the ballot. The rate is 4.0% for 2026 and 3.75% for 2027, on the way to 3.0% in 2030.
On the ballot
No statewide tax measure was on the November 3, 2026 ballot.
The 2026 return
- The rate on taxable income over $10,000 is 4.0%, down from 4.4%; the first $10,000 is taxed at zero.
- Retirement income remains fully exempt.
- The federal deductions never reach the return, because Mississippi builds income from scratch.
Starting in 2027
- The rate falls to 3.75% (HB 1 of 2025).
- The gasoline tax rises to 27 cents a gallon on July 1, 2027.
- Veterans 85 and older qualify for the full homestead exemption, down from 90.
2028 and later, or conditional
- 3.5% for 2028, 3.25% for 2029 and 3.0% for 2030.
- From 2031 the rate falls further in any year the rainy-day fund is full and collections beat appropriations by a set margin, with elimination possible.
The 2025 federal law here
Mississippi does not begin its return with a federal figure, which settles nearly every conformity question. It has its own permanent 100% bonus depreciation.
Mississippi in 2027 and beyond → Open the Mississippi edition
Missouri2 measures · 0 passedAmendment 7 failed. The top rate is 4.7% for 2026 and is expected to stay there for 2027.
On the ballot
| Measure | Result | What it does |
|---|---|---|
| Amendment 7 | Rejected | Would have created the Show-Me Prosperity Fund, an endowment whose earnings could one day offset state taxes. About 60% no. |
| Amendment 5 (August 2026) | Rejected | Would have phased out the income tax and widened the sales tax. 83% no. |
The 2026 return
- The top rate is 4.7%.
- Capital gains are subtracted from Missouri income, as they have been since 2025; losses are not.
- The federal deductions taken after AGI do not reach the Missouri return.
Starting in 2027
- No cut is expected: the revenue trigger for another 0.1-point reduction was not met for the year ended June 30, 2026. The Department had not formally announced the 2027 rate.
2028 and later, or conditional
- The trigger is tested again each fiscal year.
The 2025 federal law here
Missouri starts its return from federal adjusted gross income. The new federal deductions reduce federal taxable income, not AGI, so they never arrive.
MontanaNo tax measureNo tax measure on the ballot. The top rate is 5.65% for 2026 and falls to 5.4% for 2027.
On the ballot
No statewide tax measure was on the November 3, 2026 ballot.
The 2026 return
- The top rate is 5.65%, down from 5.9%, and the 4.7% bracket is wider.
- The federal deductions for tips, overtime, seniors and car-loan interest reduce Montana tax too, because Form 2 starts from federal taxable income.
- The state earned income credit is 20% of the federal credit.
Starting in 2027
- The top rate falls to 5.4%, applying above $65,000 single and $130,000 joint (HB 337).
- Enrollment for the lower homestead property tax rate closes March 1, 2027 for anyone not already in.
2028 and later, or conditional
- The 2027 Legislature will decide whether the federal deductions keep flowing through; anything it does reaches the 2027 return at the earliest.
The 2025 federal law here
Montana starts from federal taxable income, so it received the 2025 federal deductions by default, with no vote.
NebraskaNo tax measureNo tax measure on the ballot. The top rate is 4.55% for 2026 and 3.99% for 2027, the last scheduled step.
On the ballot
No statewide tax measure was on the November 3, 2026 ballot.
The 2026 return
- The top rate is 4.55%, down from 5.20% (LB 754 of 2023).
- Nebraska starts from federal AGI, so the federal tips, overtime and senior deductions do not reach Form 1040N.
- A refundable adoption credit of 10% of the federal credit begins.
Starting in 2027
- Both upper tiers fall to 3.99%.
- A first-time home buyer savings account deduction begins, up to $5,000 a year ($10,000 joint).
- National Guard pay for federal duty becomes fully deductible.
2028 and later, or conditional
- No further rate cut is scheduled.
- The petition to abolish income, property and inheritance taxes did not qualify for 2026; its backers are aiming for 2028.
The 2025 federal law here
Form 1040N starts from federal adjusted gross income. Most of the 2025 federal law either flows through automatically, like the business provisions, or never reaches the return, like the deductions taken after AGI.
NevadaNo tax measureNo tax question on the ballot. No income tax; the property tax cap is the issue for the 2027 session.
On the ballot
No statewide tax measure was on the November 3, 2026 ballot.
The 2026 return
- There is no Nevada return; the income tax ban is in the constitution.
- The sales tax return due date moved to the 20th of the month in 2026.
Starting in 2027
- The interim Revenue Committee sent the 2027 session three options on the property tax abatement: raise or remove the 3% cap, allow a levy outside the caps, or reset taxable value when a house sells.
2028 and later, or conditional
- Any change to the constitutional rate ceiling would also need a vote of the people.
New HampshireNo tax measureNo tax amendment reached the ballot. No tax on wages or, since 2025, on interest and dividends.
On the ballot
No statewide tax measure was on the November 3, 2026 ballot.
The 2026 return
- There is no individual return; the interest and dividends tax was repealed for 2025 and after.
Starting in 2027
- The Business Enterprise Tax filing threshold rises to $400,000 for tax years beginning in 2027.
- The research and development credit cap doubles to $100,000 per business.
- Towns may vote to raise the optional veterans’ property tax credit from April 1, 2027.
2028 and later, or conditional
- Local school budget caps adopted by town vote apply from fiscal 2028 budgets.
New Hampshire in 2027 and beyond → Open the New Hampshire edition
New JerseyNo tax measureNo tax question on the ballot. The child tax credit is 25% larger for 2026 through 2028.
On the ballot
No statewide tax measure was on the November 3, 2026 ballot.
The 2026 return
- The New Jersey Child Tax Credit is $1,250 for a child 5 or younger at taxable income of $30,000 or less, for 2026 through 2028.
- Gain on qualified small business stock is excluded beginning in 2026.
- The federal tips, overtime and senior deductions do not affect Form NJ-1040.
- Stay NJ benefits are limited to incomes of $200,000 or less.
Starting in 2027
- No rate or bracket change is enacted.
- The larger child credit continues.
2028 and later, or conditional
- The child credit returns to its 2025 amounts in 2029.
- The fiscal 2028 budget, due June 2027, sets the next ANCHOR, Senior Freeze and Stay NJ amounts.
The 2025 federal law here
Form NJ-1040 does not begin with federal adjusted gross income or federal taxable income. There is no conformity date to update, and nothing flows in by default.
New MexicoNo tax measureNo tax change from the ballot. Rates are unchanged; a $10,000 physician credit begins in 2027.
On the ballot
No statewide tax measure was on the November 3, 2026 ballot.
The 2026 return
- Rates and brackets are unchanged.
- The federal car-loan interest deduction flows through; the $6,000 senior deduction does not.
Starting in 2027
- A $10,000 credit for physicians who provide at least 1,584 hours of care in New Mexico begins, for 2027 through 2031.
- Corporations add back federal bonus depreciation beginning in 2027.
2028 and later, or conditional
- No rate change is enacted.
The 2025 federal law here
New Mexico starts from federal adjusted gross income and then borrows the federal standard or itemized deduction. It does not follow the higher federal cap on state and local taxes.
New YorkNo tax measureNo statewide measure on the ballot. The five lowest rates fell 0.1 point for 2026 and fall another 0.1 for 2027.
On the ballot
No statewide tax measure was on the November 3, 2026 ballot.
The 2026 return
- The five lowest rates are each 0.1 point lower; the top four did not move.
- New York subtracts up to $25,000 of tips, to the extent deducted federally, beginning in 2026.
- The child care credit is refundable and figured on a new scale.
- The Empire State child credit is up to $1,000 for a child under 4 and $500 for ages 4 to 16.
Starting in 2027
- The five lowest rates fall another 0.1 point.
- The Empire State child credit continues at the 2026 amounts for its last scheduled year.
2028 and later, or conditional
- The three highest rates, 9.65%, 10.3% and 10.9%, now run through 2032 instead of expiring after 2027.
The 2025 federal law here
New York’s return starts from federal AGI. The overtime, senior and car-loan deductions do nothing here; the tips deduction counts only because the fiscal 2027 budget wrote a New York subtraction for it. New York decoupled from two federal business provisions.
North Carolina2 measures · 2 passedBoth tax amendments passed. The rate is 3.99% for 2026 and 3.49% for 2027; the constitution now caps it at 3.5%.
On the ballot
| Measure | Result | What it does |
|---|---|---|
| Income tax rate cap | Passed | Lowers the constitutional ceiling on the income tax rate from 7% to 3.5%, for tax years beginning in 2027. 61.91% yes. |
| Property tax levy limits | Passed | Requires the General Assembly to limit how fast local property tax levies can rise. 60.42% yes. |
The 2026 return
- The flat rate is 3.99%, down from 4.25%.
- The standard deduction is unchanged: $12,750 single, $25,500 joint.
- The federal deductions for tips, overtime, seniors and car-loan interest do not reach Form D-400.
- Itemizers may deduct gambling losses.
Starting in 2027
- The rate falls to 3.49%, set by Session Law 2026-41, and stays there through 2029.
- Sports betting operators begin withholding state tax on large winnings.
2028 and later, or conditional
- 3.24% for 2030 through 2032 and 2.99% from 2033.
- From 2035, two further quarter-point cuts toward 2.49% if revenue targets are met.
- The property tax levy limit does nothing until the General Assembly writes it.
The 2025 federal law here
North Carolina starts from federal adjusted gross income and updated its code reference to July 5, 2025. It adds back most federal bonus depreciation and research expensing and spreads them over later years.
North Carolina in 2027 and beyond → Open the North Carolina edition
North DakotaNo tax measureNo tax measure on the ballot. The federal deductions flow through; the Legislature meets in January 2027.
On the ballot
No statewide tax measure was on the November 3, 2026 ballot.
The 2026 return
- Brackets are indexed; the rates are unchanged.
- Form ND-1 starts from federal taxable income, so the federal deductions for tips, overtime, seniors and car-loan interest reduce North Dakota tax.
- The primary residence property tax credit is up to $1,600.
Starting in 2027
- The application window for the primary residence credit on the 2027 statement opens January 1, 2027.
- The Legislature meets in regular session for the first time since the federal law passed.
2028 and later, or conditional
- Any change to how the federal deductions are treated would reach the 2027 return at the earliest.
The 2025 federal law here
North Dakota starts from federal taxable income, and the Tax Commissioner’s instructions say federal changes flow into the state return by default.
North Dakota in 2027 and beyond → Open the North Dakota edition
OhioNo tax measureNo tax measure on the ballot. 2026 is the first year of the single 2.75% rate; indexing resumes in 2027.
On the ballot
No statewide tax measure was on the November 3, 2026 ballot.
The 2026 return
- One rate, 2.75%, on nonbusiness income over $26,050.
- Personal exemptions and the joint filing credit are lost at $500,000 of modified AGI, down from $750,000.
- Tips and overtime are taxed in full; the federal deductions never reach Ohio AGI.
- Two capital gains deductions written in 2021 begin, for certain Ohio venture investments and business sales.
Starting in 2027
- The $26,050 bracket line and the exemption amounts are indexed again.
- A private retirement plan must withhold Ohio and school district tax at a retiree’s request.
- On property tax bills, the owner-occupancy credit keeps rising and the 10% non-business rollback keeps shrinking.
2028 and later, or conditional
- The owner-occupancy credit reaches 15.38% and the non-business rollback is gone by 2029.
- The petition to abolish property tax missed the 2026 ballot; its sponsors are aiming for November 2027.
The 2025 federal law here
Ohio is a static-conformity state, and Senate Bill 9 moved the date to March 5, 2026. Because the return starts from federal AGI, adopting the federal law changed nothing about the Ohio tax on tips, overtime or senior income.
Oklahoma1 measure · 0 passedState Question 847 failed: property value caps stay at 3% and 5%. The top rate is 4.5% for 2026 and 2027.
On the ballot
| Measure | Result | What it does |
|---|---|---|
| State Question 847 | Rejected | Would have lowered the annual cap on growth in taxable value from 3% to 1.75% for homesteads and farmland and added tiered caps for seniors. 54.27% no. |
The 2026 return
- The top rate is 4.5%, down from 4.75%, with the lowest brackets merged into a zero bracket.
- Oklahoma starts from federal AGI, so the federal deductions for tips, overtime, seniors and car-loan interest do nothing here.
- The adoption credit and the family caregiver credit are larger.
Starting in 2027
- The top rate holds at 4.5%; the first revenue test, in December 2025, was not met.
- Gambling losses that are deductible federally fall outside the $17,000 cap on itemized deductions.
2028 and later, or conditional
- The State Board of Equalization tests revenue again in December 2026; a cut certified then would reach tax year 2028.
- Each later test can cut the top rate another quarter point until it reaches zero.
The 2025 federal law here
Oklahoma adopts the Internal Revenue Code as amended, and Oklahoma adjusted gross income is federal AGI carried to Form 511.
OregonNo tax measureNo tax measure on the November ballot. Oregon disconnected from three federal breaks; no kicker is projected for the 2027 return.
On the ballot
No statewide tax measure was on the November 3, 2026 ballot.
The 2026 return
- Oregon does not follow the federal car-loan interest deduction, the larger small-business-stock exclusion or bonus depreciation (SB 1507).
- The earned income credit is 14% of the federal credit, 17% with a child under 3.
- A credit of $1,000 per net new job, up to 10 jobs, applies for 2026 through 2031.
- The statewide transit tax stays at 0.1%; voters rejected the increase in May 2026.
Starting in 2027
- No kicker is projected for the 2027 return on the August 2026 forecast; the final answer comes after the biennium closes in mid-2027.
- The Metro supportive housing tax thresholds rise to $132,000 single and $211,000 joint.
- The elective pass-through entity tax runs through tax year 2027.
- A per-mile road charge for electric vehicles begins July 1, 2027.
2028 and later, or conditional
- The scheduled increase in the Multnomah County Preschool for All tax is pushed to 2028.
- The earned income and pension credits run to 2032.
The 2025 federal law here
Oregon starts from federal AGI and rebuilds everything below that line its own way. It follows the federal code as amended except where a statute disconnects, and SB 1507 was the disconnect for 2026.
PennsylvaniaNo tax measureNo tax question on the ballot. The rate stays 3.07%; the estimated-payment threshold keeps rising.
On the ballot
No statewide tax measure was on the November 3, 2026 ballot.
The 2026 return
- The rate is 3.07% on every class of income.
- The Working Pennsylvanians Tax Credit is 10% of the federal earned income credit.
- Pennsylvania taxes tips and overtime in full; it has its own income classes and no federal starting point.
Starting in 2027
- The income threshold for estimated payments rises to $17,000.
2028 and later, or conditional
- The estimated-payment threshold rises to $20,000 for 2028.
The 2025 federal law here
Pennsylvania does not start from federal AGI or taxable income. Its constitution requires uniform taxation, which is why there is one rate and no standard deduction, and why federal deductions have nowhere to land.
Pennsylvania in 2027 and beyond → Open the Pennsylvania edition
Rhode IslandNo tax measureNo tax question on the ballot. The big changes start in 2027: a $330 child credit and a surtax over $1 million.
On the ballot
No statewide tax measure was on the November 3, 2026 ballot.
The 2026 return
- The 2026 return is last year’s return with indexed numbers.
- The federal deductions for tips, overtime, seniors and car-loan interest do not reach the RI-1040.
- A tax amnesty runs December 3, 2026 through February 15, 2027 for periods ending by December 31, 2025.
Starting in 2027
- A refundable credit of $330 per child begins, phasing out above $88,500 single and $110,640 joint.
- The Social Security subtraction no longer requires full retirement age; the income limits remain.
- A 1% surtax applies to taxable income over $1,000,000.
- Rhode Island decouples from the federal business interest rule and the small-business-stock exclusion.
2028 and later, or conditional
- The surtax rises to 2% for 2028 and 3% for 2029 and after, with the threshold indexed.
The 2025 federal law here
The RI-1040 starts from federal AGI and Rhode Island conforms on a rolling basis, so the federal business provisions would have flowed in automatically. The June 2026 budget decoupled from them on a staggered schedule.
Rhode Island in 2027 and beyond → Open the Rhode Island edition
South CarolinaNo tax measureNo tax question on the ballot. 2026 brings a rebuilt return; a 2027 rate cut depends on a February 15 forecast.
On the ballot
No statewide tax measure was on the November 3, 2026 ballot.
The 2026 return
- The SC1040 now starts from federal adjusted gross income, with a new South Carolina Income Adjusted Deduction in place of the federal deductions.
- There are two rates: 1.99% under $30,000 and 5.21% above (Act 110).
- South Carolina does not allow the federal tips, overtime or senior deductions; its conformity date is frozen at December 31, 2024.
Starting in 2027
- The 5.21% rate drops if the Board of Economic Advisors projects on February 15, 2027 that individual income tax revenue will grow at least 5%.
- A $10,000 exemption for small-business personal property begins with property tax year 2027.
2028 and later, or conditional
- The same test repeats each year until the top rate reaches the lower one.
The 2025 federal law here
South Carolina follows the federal code as of a fixed date, and the bill to update it failed on March 31, 2026. For 2026 the starting point changed from federal taxable income to federal AGI.
South Carolina in 2027 and beyond → Open the South Carolina edition
South DakotaNo tax measureNo tax measure on the ballot. The sales tax returns to 4.5% on July 1, 2027, paying for a school levy cut on homes.
On the ballot
No statewide tax measure was on the November 3, 2026 ballot.
The 2026 return
- There is no income tax. The state sales tax is 4.2%.
Starting in 2027
- The state sales tax returns to 4.5% on July 1, 2027; the returning 0.3 point is dedicated to lowering the school levy on owner-occupied homes.
- The school levy on owner-occupied homes is cut for taxes payable in 2027 (HB 1051).
- Six counties, including Lincoln, Pennington and Lawrence, add a 0.5% sales tax on January 1, 2027 for property tax relief.
2028 and later, or conditional
- Growth in the assessed value of owner-occupied homes is capped at 3% a year for taxes payable 2027 through 2031.
South Dakota in 2027 and beyond → Open the South Dakota edition
Tennessee1 measure · 1 passedAmendment 2 passed: the constitution now bars a state property tax. No income tax; local property taxes are unchanged.
On the ballot
| Measure | Result | What it does |
|---|---|---|
| Amendment 2 | Passed | Prohibits the General Assembly from levying a state property tax. Tennessee levies none now. 66.74% yes. |
The 2026 return
- There is no individual income tax and no state property tax.
- The property tax relief income limit for 2026 is $38,470.
Starting in 2027
- Nothing changes for households because of the amendment; county and city property taxes are unaffected.
- Metro counties may cut their local sales tax on groceries.
2028 and later, or conditional
- A state property tax would now take another constitutional amendment.
TexasNo tax measureNo statewide tax proposition on the ballot. No income tax; the Legislature next meets in January 2027.
On the ballot
No statewide tax measure was on the November 3, 2026 ballot.
The 2026 return
- There is no income tax, and the constitution bars one.
- The school homestead exemption is $140,000, and seniors and disabled owners get a further $60,000.
Starting in 2027
- The 20% cap on appraisal increases for non-homestead property worth $5 million or less expires December 31, 2026 unless the 2027 Legislature extends it.
- The Legislature, which alone can propose amendments, convenes in January 2027.
2028 and later, or conditional
- Any new exemption would go to voters in November 2027.
Utah1 measure · 0 passedAmendment B failed: tax initiatives still pass by simple majority. The rate fell to 4.45% for 2026.
On the ballot
| Measure | Result | What it does |
|---|---|---|
| Constitutional Amendment B | Rejected | Would have required 60% approval for citizen initiatives that create or raise taxes. About 62% no. |
The 2026 return
- The flat rate is 4.45%, down from 4.5%, for all of 2026.
- The income limits for the child tax credit are higher.
- The federal senior, tips, overtime and car-loan deductions do not lower Utah tax; the return starts from federal AGI.
Starting in 2027
- No rate change is enacted.
2028 and later, or conditional
- Residential clean energy credits end for systems placed in service in 2028 and after.
The 2025 federal law here
Utah conforms on a rolling basis and starts from federal AGI. The larger federal standard deduction and bonus depreciation flow in; the deductions taken after AGI do not.
VermontNo tax measureNo tax question on the ballot. Vermont conformed to the 2025 federal code; a larger research credit starts in 2027.
On the ballot
No statewide tax measure was on the November 3, 2026 ballot.
The 2026 return
- Act 164 moved Vermont’s link to the federal code to December 31, 2025, retroactive to 2025.
- Gain on small business stock that the federal return excludes is taxed in Vermont.
- The estate tax filing threshold is $5,000,000.
Starting in 2027
- The research and development credit rises from 27% to 75% of the federal credit.
- The renter credit is larger for claims filed in 2027, for one year.
2028 and later, or conditional
- The mobile home sales tax base drops in 2028.
The 2025 federal law here
Vermont starts from federal AGI. The Department says that for most taxpayers the conformity changes “will not impact your filing”; what changed is narrower, a few business depreciation and research items Vermont decoupled from.
VirginiaNo tax measureNo statewide tax measure. The standard deduction rises to $9,200 and $18,400 for 2027.
On the ballot
No statewide tax measure was on the November 3, 2026 ballot.
The 2026 return
- The standard deduction is $8,750 single and $17,500 joint.
- The refundable earned income credit is 20% of the federal credit.
- Conformity is now fixed at December 31, 2025; the federal deductions taken after AGI do not reach the Virginia return.
- The estimated-payment threshold is $1,000, up from $150.
Starting in 2027
- The standard deduction rises to $9,200 single and $18,400 joint.
- In localities where voters approved it on November 3, an added local sales tax of up to 1% for school construction begins.
2028 and later, or conditional
- The standard deduction is $9,300 and $18,600 for 2028 and 2029, then reverts in 2030 unless extended.
- The refundable earned income credit runs through 2029.
- A free state electronic filing program is required beginning with tax year 2028 returns.
The 2025 federal law here
On February 20, 2026 Virginia ended rolling conformity and fixed its link to the federal code at December 31, 2025. It starts from federal AGI, so the tips, overtime, car-loan and senior deductions pass it by.
Washington1 measure · 0 passedVoters kept the 9.9% tax on income over $1 million. It starts in 2028; nothing changes on a 2026 return.
On the ballot
| Measure | Result | What it does |
|---|---|---|
| Initiative 645 | Rejected | Would have repealed the 9.9% income tax enacted for 2028 and banned taxes on individual income. 57.93% no. |
The 2026 return
- There is no income tax return for 2026.
- The capital gains excise tax is 7%, and 9.9% on taxable gain above $1,000,000.
- The estate tax exclusion is $3,000,000 with rates of 10% to 20% for deaths on or after July 1, 2026.
Starting in 2027
- Still no income tax. A court challenge to the 2028 tax, Petter v. State of Washington, has a hearing set for February 5, 2027.
- Low-income seniors are exempt from the state school levy on 2027 property taxes.
2028 and later, or conditional
- January 1, 2028: a 9.9% tax on Washington taxable income above a $1,000,000 standard deduction per individual or couple, with first returns due in 2029.
- From 2029 the Working Families Tax Credit opens to everyone 18 and older.
- Estimated payments on the income tax begin July 1, 2030 for tax of $5,000 or more.
West VirginiaNo tax measureNo tax measure on the ballot. Rates were cut 5% for 2026; the 2027 rates have not been announced.
On the ballot
No statewide tax measure was on the November 3, 2026 ballot.
The 2026 return
- Rates run from 2.11% to 4.58%, a 5% cut signed March 31, 2026.
- SB 400 adopted the 2025 federal law, but the IT-140 starts from federal AGI, so the deductions taken after AGI still do not reach it.
Starting in 2027
- The 2027 rates are to come. A revenue test each August 15 can cut rates up to 10% more for a later year; assume the 2026 schedule for 2027 estimates until the Department says otherwise.
2028 and later, or conditional
- The statute applies a triggered cut beginning the second taxable year after the determination.
The 2025 federal law here
West Virginia conforms to the Internal Revenue Code as of a fixed date and moves the date forward each year; SB 400 was the 2026 update.
West Virginia in 2027 and beyond → Open the West Virginia edition
Wisconsin1 measure · 1 passedVoters barred governors from using the partial veto to raise a tax. Nothing changes on the 2026 or 2027 return yet.
On the ballot
| Measure | Result | What it does |
|---|---|---|
| Partial veto amendment | Passed | Bars a governor from using the partial veto to create or increase a tax or fee. Prospective only; changes no rate. |
The 2026 return
- Filers 67 and older may subtract up to $24,000 of retirement income ($48,000 joint if both are 67).
- The 4.4% bracket is wider, a change that began with 2025 returns.
- Wisconsin does not follow most of the 2025 federal changes.
Starting in 2027
- Nothing is enacted. Rate or credit changes would come in the 2027–29 budget and reach 2027 returns at the earliest.
2028 and later, or conditional
- The next governor’s first budget is due in the spring of 2027.
The 2025 federal law here
Wisconsin starts from federal AGI and applies its own rules under a frozen copy of the federal code. A few sections move with federal law automatically; everything else waits for the Legislature.
Wyoming1 measure · 0 passedInitiative 1 failed: no 50% homeowner exemption. The existing property tax exemptions continue.
On the ballot
| Measure | Result | What it does |
|---|---|---|
| Initiative 1 | Rejected | Would have exempted 50% of the assessed value of a primary residence from tax year 2027. 56.79% no. |
The 2026 return
- There is no income tax.
- The 25% homeowner exemption on the first $1 million of value now requires an affidavit and eight months’ occupancy.
Starting in 2027
- The 50% exemption for owners 65 and older who have paid Wyoming residential property tax for 25 years is permanent; claims go to the county assessor by March 1 each year.
- The property tax refund program continues only if the Legislature funds it.
2028 and later, or conditional
- The 2027 General Session decides what, if anything, replaces the initiative.
No state matches that. Try a state name or a word such as “homestead” or “surtax.”
Election figures are unofficial returns and become final when each state certifies its results, generally by early December 2026. State legislatures meet in early 2027, and some change the law before the filing deadline. Each state’s page is corrected in place and the change is logged on that edition’s updates page. This is general information, not advice about your return. Report an error.