No Tax on Tips & Overtime: State by State
The federal deductions do not automatically apply to your state return. Each state decides for itself — and most have decided no. Every position below is verified from that state's own official tax guidance, quoted on its page.
Verified against the official state source below — last verified October 26, 2026
46 states shown
| State | Position on the federal deductions |
|---|---|
| Alabama | DOES NOT CONFORM |
| Alaska | NO STATE INCOME TAX |
| Arizona | CONFORMS (both, via enacted state subtractions) |
| Arkansas | DOES NOT CONFORM |
| California | DOES NOT CONFORM |
| Colorado | SPLIT (tips conform; overtime conforms 2025 only) |
| Delaware | DOES NOT CONFORM |
| District of Columbia | SPLIT (does not conform 2025; conforms 2026–2028) |
| Florida | NO STATE INCOME TAX |
| Georgia | DOES NOT CONFORM |
| Hawaii | DOES NOT CONFORM (overtime all years; tips 2025 — 2026+ unconfirmed) |
| Idaho | CONFORMS |
| Indiana | CONFORMS (tax year 2026 only) |
| Iowa | CONFORMS |
| Kentucky | DOES NOT CONFORM |
| Louisiana | DOES NOT CONFORM |
| Maine | DOES NOT CONFORM |
| Maryland | DOES NOT CONFORM |
| Massachusetts | DOES NOT CONFORM |
| Michigan | CONFORMS (tax years 2026–2028 only; not 2025) |
| Minnesota | DOES NOT CONFORM |
| Mississippi | DOES NOT CONFORM |
| Missouri | DOES NOT CONFORM |
| Montana | CONFORMS |
| Nevada | NO STATE INCOME TAX |
| New Hampshire | NO STATE INCOME TAX |
| New Jersey | DOES NOT CONFORM |
| New Mexico | DOES NOT CONFORM (TY2025) |
| New York | SPLIT (tips: conforms from TY2026; overtime: does not conform; neither for 2025) |
| North Carolina | DOES NOT CONFORM |
| North Dakota | CONFORMS |
| Ohio | DOES NOT CONFORM |
| Oregon | CONFORMS |
| Pennsylvania | DOES NOT CONFORM |
| Rhode Island | DOES NOT CONFORM |
| South Carolina | DOES NOT CONFORM |
| South Dakota | NO STATE INCOME TAX |
| Tennessee | NO STATE INCOME TAX |
| Texas | NO STATE INCOME TAX |
| Utah | DOES NOT CONFORM (TY2025) |
| Vermont | DOES NOT CONFORM |
| Virginia | DOES NOT CONFORM |
| Washington | NO STATE INCOME TAX |
| West Virginia | DOES NOT CONFORM |
| Wisconsin | DOES NOT CONFORM |
| Wyoming | NO STATE INCOME TAX |
Still being verified
For Connecticut, Illinois, Kansas, Nebraska, Oklahoma, no official state position could be confirmed yet, so no verdict is published — an honest blank rather than a guess. These pages will be added when the state issues or we locate official guidance.
All verdicts verified October 26, 2026 from official state sources only. Federal rules: see the glossary and the Accuracy & Sources page.