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| State | Income Base |
| Alabama | Gross |
| Alaska | Net |
| Arizona | Gross |
| Arkansas | Net |
| California | Net |
| Colorado | Gross |
| Connecticut | Net |
| Delaware | Net |
| District of Columbia | Gross |
| Florida | Net |
| Georgia | Gross |
| Hawaii | Net |
| Idaho | Gross |
| Illinois | Net |
| Indiana | Gross |
| Iowa | Net |
| Kansas | Gross |
| Kentucky | Gross |
| Louisiana | Gross |
| Maine | Gross |
| Maryland | Gross |
| Massachusetts | Gross |
| Michigan | Net |
| Minnesota | Net |
| Mississippi | Gross |
| Missouri | Gross |
| Montana | Net |
| Nebraska | Net |
| Nevada | Gross |
| New Hampshire | Gross |
| New Jersey | Net |
| New Mexico | Gross |
| New York | Gross |
| North Carolina | Gross |
| North Dakota | Net |
| Ohio | Gross |
| Oklahoma | Gross |
| Oregon | Gross |
| Pennsylvania | Net |
| Rhode Island | Gross |
| South Carolina | Gross |
| South Dakota | Net |
| Tennessee | Net |
| Texas | Net |
| Utah | Gross |
| Vermont | Net |
| Virginia | Gross |
| Washington | Net |
| West Virginia | Gross |
| Wisconsin | Gross |
| Wyoming | Net |