| Alabama | 10% |
| Alaska | 15% |
| Arizona | 15% |
| Arkansas | 20% or $100 per month in gross income |
| California | 30% or $50, whichever is greater |
| Colorado | 10% |
| Connecticut | 15% |
| Delaware | $25 per month |
| District of Columbia | 15% |
| Florida | 15% or $50, whichever is greater |
| Georgia | 15% and $25 |
| Hawaii | more than $10 |
| Idaho | any variance |
| Illinois | 20% or $10, whichever is less |
| Indiana | 20% |
| Iowa | 10% |
| Kansas | 10% |
| Kentucky | 15% |
| Louisiana | 25% |
| Maine | 15% |
| Maryland | 25% |
| Massachusetts | 20% |
| Michigan | 10% or $5 per week, whichever is less |
| Minnesota | 20% and $50 |
| Mississippi | 15% change in income |
| Missouri | 20% |
| Montana | 25% |
| Nebraska | 10% |
| Nevada | 20% and $75 |
| New Hampshire | 20% or $50 |
| New Jersey | 20% |
| New Mexico | 20% |
| New York | 10% |
| North Carolina | 15% |
| North Dakota | 15% |
| Ohio | 10% |
| Oklahoma | 25% |
| Oregon | two years and "substantial" variance |
| Pennsylvania | material and substantial change |
| Puerto Rico | 10% |
| Rhode Island | 10% |
| South Carolina | 25% and $25 |
| South Dakota | 20% |
| Tennessee | 15% |
| Texas | 30% and $50 |
| Utah | 25% |
| Vermont | 10% |
| Virginia | 10% and $25 |
| Washington | 25% and $100 |
| West Virginia | 15% |
| Wisconsin | 10% and $40 |
| Wyoming | 20% |