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CCH can assist you with stories, including interviews with CCH subject experts. Also, the 2011
CCH Whole Ball of Tax
is available in print. Please contact:
 
Leslie Bonacum
(847) 267-7153
mediahelp@cch.com
 
Eric Scott
(847) 267-2179
eric.scott@wolterskluwer.com

Visit the CCH Whole Ball of Tax site often as new releases and other updates will be posted throughout the tax season.

CCH provides special CCH Tax Briefings on key topics at CCHGroup.com/Legislation.

 
2011 CCH Whole Ball of Tax
Release (19) | Back to WBOT

2011 CCH Whole Ball of Tax

Contact:
Leslie Bonacum
, 847-267-7153, mediahelp@cch.com
Eric Scott, 847-267-2179, eric.scott@wolterskluwer.com

Five Taxes Retirees Should Consider When Deciding Where to Call Home

(RIVERWOODS, ILL., January 2011) – While the allure of warmer weather, or the warmer feeling of being close to family, may prompt people to move in their retirement years, they also need to understand how a move will affect how much they pay in taxes, according to CCH, a Wolters Kluwer business and a leading provider of tax, accounting and audit information, software and services (CCHGroup.com).

“The baby boomer generation is coming into retirement on the heels of one of the worst economic downturns in decades,” said CCH State Tax Analyst Kathleen Thies, JD. “What they have to pay in taxes can have a significant impact on their finances and overall cost of living in their retirement years.”

Five key taxes seniors should assess when evaluating the financial implications of moving include:

  1. State taxes on retirement benefits,
  2. State income tax rates,
  3. State and local sales tax,
  4. State and local property taxes and
  5. State estate taxes.

Below CCH examines each of these.

State Income Tax on Retirement Benefits Varies

In the seven states that do not tax individual income, retirement income is safe from state income taxes. These states are Alaska, Florida, Nevada, South Dakota, Texas, Washington and Wyoming. Two other states – New Hampshire and Tennessee – impose income taxes only on dividends and interest (5 percent for New Hampshire and 6 percent for Tennessee for 2010).

Tax treatment of retirement benefits in the remaining 41 states and the District of Columbia vary widely as each state generally is allowed to determine its own tax treatment of retirement income, including both pension and Social Security income.

As a result, some states exempt all pension income or all Social Security income, others provide only partial exemption and others tax all retirement income.

Those exempting pension income entirely are Pennsylvania and Mississippi. States exempting a portion of pension income include Arkansas, Colorado, Delaware and New York. Those generally taxing pension income include Arizona, California, Minnesota and Rhode Island (the chart below provides additional detail).

Among states announcing changes to income tax for retirement plans in 2010 were:

  • Georgia, enacted legislation that phases out the Georgia personal income tax on retirement income beginning in 2012. At that time, taxpayers who are age 62 but less than age 65 during any part of the taxable year, or permanently and totally disabled, can exclude up to $35,000 per year for each taxpayer. Taxpayers age 65 or older during any part of the taxable year can exclude up to $65,000 for 2012 ($100,000 for 2013, $150,000 for 2014, $200,000 for 2015) per year for each taxpayer. As of 2016, taxation on retirement income is completely eliminated for taxpayers age 65 or older during any part of the taxable year.
  • Iowa, changed the rules regarding the partial exclusion of pensions and other retirement pay for individuals who are disabled or 55 years of age or older, or the surviving spouse. Only the pension income of the spouse who meets the eligibility requirements can claim the exclusion. Previously, if either spouse was eligible for the exclusion, both spouses could take it, including a spouse who did not qualify on his or her own.
  • Mississippi, announced that amounts converted from a traditional IRA to a Roth IRA are exempt from Mississippi personal income tax. The exemption is available to the spouse or other beneficiary at the death of the primary retiree.
  • New Jersey, updated its guidance regarding the reporting of traditional IRAs that are rolled over into Roth IRAs, for gross (personal) income tax purposes. The taxable portion of a traditional IRA that is rolled over into a Roth IRA must be reported as income on the New Jersey income tax return in the same year as it is reported for federal income tax purposes. Previously, the entire taxable portion of a traditional IRA that was rolled over into a Roth IRA had to be reported as income on the New Jersey return in the year withdrawn.

While some states tax pension benefits, only 14 states impose tax on Social Security income: Colorado, Connecticut, Iowa, Kansas, Minnesota, Missouri, Montana, Nebraska, New Hampshire, New Jersey, North Dakota, Rhode Island, Vermont and West Virginia. These states either tax Social Security income to the same extent that the federal government does or provide breaks for Social Security income, often for lower-income individuals.

According to Thies, one tax disappointment for seniors in 2010 is that few states increased their exemption thresholds for Social Security income tax.

“Historically, each year Social Security exemption thresholds increase, but with many states facing severe deficits, many did not adjust their thresholds for 2011,” said Thies, adding that in both 2009 and 2010, there was no cost of living adjustment for Social Security benefits at the federal level, therefore, most seniors did not see an increase in their retirement benefit either.

See chart below for full detail on Taxation of Retirement Income.

State Income Tax Rates Also Vary Widely

Income tax rates also need to be considered in a retiree’s decision on where to live. These also vary widely.

As noted above, some states have no income tax or only tax interest and dividend income. Some have a relatively low income tax rate across all income levels. For example, the highest marginal income tax rates in Arizona, New Mexico and North Dakota are below 5 percent. Some states have a flat tax regardless of income, such as Illinois (3 percent), Michigan (4.35 percent) and Pennsylvania (3.07 percent) for 2010.

On the other hand, some states have comparatively high income tax rates on more modest income. For example, in Maine, the highest tax rate of 8.5 percent applies to income of more than $39,900 for couples and $19,950 for single filers in 2010. And, a few states have very high income tax rates for wealthier taxpayers. For example, California has a maximum 10.55 percent income tax rate for income of more than $1 million.

“Retirees need to look at their expected income during retirement and then look at the income bracket they may fall into,” said Thies. “They also should recognize that with so many states cash strapped, income tax rates could potentially change in the coming years.”

See the chart in Release 23 for full detail on State Income Tax Rates.

Property and Sales Tax Add to Tax Burden

While people often focus on income taxes, property and sales tax can have a significant impact on seniors, particularly those relying on a fixed income.

“Property tax and sales tax can include a state component as well as a county, city or other local taxing body component in most parts of the country,” said Thies. “This means that tax rates may change anytime one of these groups needs additional revenues.”

Sales and Use Tax

In 2009 and 2010, several states and the District of Columbia increased their sales and use tax rates, including: Arizona, Kansas, Massachusetts, New Mexico and North Carolina.

According to CCH Senior State Tax Analyst Carol Kokinis-Graves, JD, sales and use tax can have a significant impact on retirees’ cost of living.

“The sales tax is regressive. As a result, sales tax rate increases generally have a greater impact on lower- and middle-income people, including retirees who rely primarily on Social Security income,” said Kokinis-Graves.

Across the country, sales and use tax rates range from zero to more than 7 percent. Five states do not impose a state sales and use tax: Alaska, Delaware, Montana, New Hampshire and Oregon.

Of the remaining states, Colorado imposes the lowest tax rate at 2.9 percent, followed by Alabama, Hawaii, Georgia, Louisiana, New York, South Dakota and Wyoming – all with 4 percent rates. Virginia also imposes a 4-percent sales tax; however, it collects an added 1-percent sales tax for local governments.

On the other end of the spectrum, California has the highest effective statewide base sales and use tax rate at 8.25 percent, including a 1-percent sales tax collected on behalf of local governments. Overall, 26 states and the District of Columbia now impose a sales tax of 6 percent or more.

However, some states do not tax all items purchased at the highest rate. For example, many states impose lower sales tax rates on certain food or medicine.

In addition to the state tax, retirees also should look closely at how much sales tax is levied by local jurisdictions in the areas they’re considering living.

Local jurisdictions in many states, including cities, towns, counties, and special taxing jurisdictions such as fire protection districts and library districts, levy their own sales and use tax in addition to the state tax. Exceptions include Connecticut, the District of Columbia, Kentucky and Maine, which do not authorize municipalities to impose their own sales tax. Several additional states – Indiana, Maryland, Michigan, Mississippi and Rhode Island – do not provide broad taxing authority to municipalities, but they do authorize certain municipalities to impose taxes on specific transactions, most usually, taxes on lodging and food and beverages.

Property Tax

Seniors may be able to take advantage of property tax breaks. For example, many states and some local jurisdictions offer some form of property tax exemption, credit, abatement, tax deferral, refund or other benefit to senior citizen homeowners. These tax breaks also are available to renters in some jurisdictions. The benefits typically have qualifying restrictions that include age of the homeowner and their income.

Because property taxes can be a significant expenditure, it’s a good idea to clearly understand not only the current property tax but also the history of how property rates have changed in the area.

State Treatment of Estate Tax Worth Reviewing As Federal Law Becomes Clearer

For retirees planning to leave estates for their heirs, where they live also will affect their estate tax.

The Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA) steadily chipped away at the estate tax. As a result, 14 states and the District of Columbia have retained or reinstated their estate taxes, based upon the expired state death tax credit from the federal estate tax law, as a way of holding onto tax revenues. These states are Delaware, Hawaii, Illinois, Maine, Maryland, Massachusetts, Minnesota, Nebraska, New Jersey, New York, North Carolina, Oregon, Rhode Island and Vermont. Illinois “recoupled” to the federal estate tax law with regard to the estates of persons dying after December 31, 2009, Nebraska eliminated its additional estate tax for persons dying after 2006, and the North Carolina statute provides that its state tax will be imposed only if a federal estate tax return is required. Consequently, these states will not realize estate taxes for 2010. Kansas and Oklahoma have repealed their estate taxes effective for the estates of decedents dying after December 31, 2009. Arizona had previously repealed its estate tax.

With the federal estate tax now providing for a maximum rate of 35 percent with a $5 million exclusion amount for estates of individuals dying in 2010 through 2012, it’s likely some states will react to the federal legislation with changes to their state estate tax laws.

“The states have been watching what is happening at the federal level as it will play a large role in determining whether and to what extent they will want to modify their estate taxes,” said Thies.

For more information on estate tax issues, see Release 9.

About CCH, a Wolters Kluwer business

CCH, a Wolters Kluwer business (CCHGroup.com) is a leading provider of tax, accounting and audit information, software and services. It has served tax, accounting and business professionals since 1913. CCH is based in Riverwoods, Ill. Wolters Kluwer is a leading global information services and publishing company. Wolters Kluwer is headquartered in Alphen aan den Rijn, the Netherlands (www.wolterskluwer.com).

-- ### --

nb-11-37

State Taxation of Retirement Income

The following chart shows generally which states tax retirement income, including Social Security and pension income. States shaded indicate they do not tax these forms of retirement income.

State

State Tax of Social Security Income

State Tax of Pension Income

Alabama

Not taxed

Certain pension income not taxed  

Alaska

No individual income tax

No individual income tax

Arizona

Not taxed

Generally taxable

Arkansas

Not taxed

Exempt to certain level

California

Not taxed

Generally taxable

Colorado

Exempt to a certain level

Exempt to a certain level; age restrictions apply

Connecticut

Exemption based on adjusted gross income (AGI)

Generally taxable

Delaware

Not taxed

Exempt to a certain level; age restrictions apply

District of Columbia

Not taxed

Generally taxable

Florida

No individual income tax

No individual income tax

Georgia

Not taxed

Exempt to a certain level; age restrictions apply

Hawaii

Not taxed

Distributions are partially exempt

Idaho

Not taxed

Generally taxable

Illinois

Not taxed

All income from federally qualified pension plan is generally exempt

Indiana

Not taxed

Generally taxable

Iowa

Exempt to a certain level

Exempt to a certain level; age restrictions apply

Kansas

Exemption based on AGI

Generally taxable

Kentucky

Not taxed

Exempt to a certain level

Louisiana

Not taxed

Exempt to a certain level; age restrictions apply

Maine

Not taxed

Exempt to a certain level, excluding IRA and SEP distributions

Maryland

Not taxed

Exempt to a certain level; age restrictions apply

Massachusetts

Not taxed

Generally taxable

Michigan

Not taxed

Exempt to a certain level, excluding certain 401(k) and 403(b) distributions

Minnesota

Taxed

Generally taxable

Mississippi

Exempt in total

Not taxed

Missouri

Exemption based on AGI

Exempt to a certain level; income restrictions apply

Montana

Exemption based on AGI

Exempt to a certain level; income restrictions apply

Nebraska

Taxed

Generally taxable

Nevada

No individual income tax

No individual income tax

New Hampshire

Only dividends and interest are taxable

Only dividends and interest are taxable

New Jersey

Social Security excluded from gross income

Exempt to a certain level; age and income restrictions apply

New Mexico

Taxed

Exempt to a certain level; age and income restrictions apply

New York

Not taxed

Exempt to a certain level; age restrictions apply

North Carolina

Not taxed

Exempt to a certain level

North Dakota

Taxed

Generally taxable

Ohio

Not taxed

Credit for pension distribution or income allowed; age restrictions apply

Oklahoma

Not taxed

Exempt to a certain level; age restrictions apply

Oregon

Not taxed

Credit for pension distribution or income allowed; age restrictions apply

Pennsylvania

Not taxed

Not taxed

Rhode Island

Taxed

Generally taxable

South Carolina

Not taxed

Exempt to a certain level; age restrictions apply

South Dakota

No individual income tax

No individual income tax

Tennessee

Only dividends and interest are taxable

Only dividends and interest are taxable

Texas

No individual income tax

No individual income tax

Utah

Exemption based on AGI

Exempt to a certain level; age and income restrictions apply

Vermont

Taxed

Generally taxable

Virginia

Not taxed

Exempt to a certain level; age and income restrictions apply

Washington

No individual income tax

No individual income tax

West Virginia

Taxed

Generally taxable

Wisconsin

Not taxed

Generally taxable

Wyoming

No individual income tax

No individual income tax

 

State Tax Treatment of Social Security and Pension Income

The following CCH analysis provides a general overview of how states treat income from Social Security and pensions. States shaded indicate they do not tax these forms of retirement income.

State

Social Security Income

Pension Income

Alabama

State computation not based on federal. Social Security benefits excluded from taxable income.

Individual taxpayer’s pension income from retirement pay from a qualified pension or an IRC Sec. 414(j) defined benefit plan is not taxed.

Alaska

No individual income tax.

No individual income tax.

Arizona

Social Security benefits subtracted from federal AGI.

Individual taxpayer’s pension income is generally taxable.

Arkansas

State computation not based on federal. Social Security benefits excluded from taxable income.

Up to $6,000 total in retirement pay benefits and benefits received from an individual retirement account (IRA) is exempt.

California

Social Security benefits subtracted from federal AGI.

Individual taxpayer’s pension income is generally taxable.

Colorado

Pension income, including Social Security benefits, up to $24,000 may be subtracted from federal taxable income by those 65 and older, and up to $20,000 by those 55 and older or those who are second-party beneficiaries of someone 55 or older.

An individual taxpayer 55 through 64 years old can exclude up to $20,000 ($24,000 for a taxpayer aged 65 or older) in pension and annuity income.

Connecticut

Joint filers and heads of households with AGIs under $60,000 and individuals with AGIs under $50,000 deduct from federal AGI all Social Security income included for federal income tax purposes. Joint filers and heads of households with AGIs over $60,000 and individuals with AGIs over $50,000 deduct the difference between the amount of Social Security benefits included for federal income tax purposes and the lesser of 25% of Social Security benefits received or 25% of the excess of the taxpayer's provisional income in excess of the specified base amount under IRC Sec. 86(b)(1).

Individual taxpayer’s pension income is generally taxable.

Delaware

Social Security benefits subtracted from federal AGI.

An individual taxpayer younger than 60 may deduct pension amounts of up to $2,000, and a taxpayer 60 or older may deduct up to $12,500. Eligible amounts for a taxpayer 60 or older include retirement income (dividends, capital gains realization, interest and rental income).

District of Columbia

Social Security benefits subtracted from federal AGI.

Individual taxpayer’s pension income is generally taxable.

Florida

No individual income tax.

No individual income tax.

Georgia

Social Security benefits subtracted from federal AGI.

For 2010 an individual taxpayer 62 or older may exclude up to $35,000 of retirement income (but earned income is limited to $4,000). Phase out of taxation of retirement income beginning with the 2012 tax year.

Hawaii

Social Security benefits subtracted from federal AGI.

Distributions derived from employer contributions to pensions and profit-sharing plans are exempt.

Idaho

Social Security benefits subtracted from federal AGI.

Individual taxpayer’s pension income is generally taxable.

Illinois

Social Security benefits subtracted from federal AGI.

Income from a federally qualified retirement plan and an IRA, as well as retirement payments to a retired partner, is excluded.

Indiana

Social Security benefits subtracted from federal AGI.

Individual taxpayer’s pension income is generally taxable.

Iowa

No more than 50% of Social Security benefits taxable. Subtraction allowed for 55% of federally taxable benefits for tax year 2010, 67% in 2011, 77% in 2012 and 89% in 2013. For tax years after 2013, Social Security benefits are fully exempt.

Married taxpayers 55 or older filing a joint return may exclude up to $12,000 ($6,000 for an unmarried taxpayer) of pension benefits and other retirement pay. A special rule applies to a spouse filing separately.

Kansas

For 2010 and thereafter, taxpayers with a federal AGI of $75,000 or less are exempt from any state tax on their Social Security benefits.

Individual taxpayer’s pension income is generally taxable.

Kentucky

Social Security benefits subtracted from federal AGI.

Up to $41,110 of retirement income from a pension plan, annuity contract, profit-sharing plan, retirement plan or employee savings plan, including IRA amounts and other similar income, is exempt.

Louisiana

Social Security benefits subtracted from federal AGI.

Up to $6,000 of the pension and annuity income of an individual taxpayer 65 or older is exempt.

Maine

Social Security benefits subtracted from federal AGI.

A recipient of pension benefits under an employee retirement plan may generally subtract from federal AGI the lesser of:

–$6,000 (reduced by the total amount of the recipient’s Social Security benefits and Railroad Retirement benefits paid); or

–the aggregate of pension benefits received by the recipient under employee retirement plans and included in the individual’s federal AGI.

Maryland

Social Security benefits subtracted from federal AGI.

For 2010, up to $26,000, generally, in pension income (except income from an IRA, SEP or Keogh) is excludable for an individual taxpayer 65 or older.

Massachusetts

Social Security benefits subtracted from federal AGI.

Individual taxpayer’s pension income is generally taxable.

Michigan

Social Security benefits subtracted from federal AGI.

For 2010, up to $45,120 in pension and retirement income is deductible on a single return ($90,240 on a joint return); however, distributions from certain 401(k) or 403(b) plans are taxable. Additionally, senior citizens age 65 or older may also be able to deduct part of their interest, dividends, and capital gains that are included in AGI. For 2010, the deduction is limited to a maximum of $10,058 for single filers and $20,115 for joint filers.

Minnesota

State computation begins with federal taxable income. No subtraction.

Individual taxpayer’s pension income is generally taxable.

Mississippi

State computation not based on federal. Social Security benefits exempt in total.

Retirement allowances, pensions, annuities or “optional retirement allowances” (income from Keogh plan, IRA or deferred compensation plan) are exempt.

Missouri

Social Security benefits that are included in federal AGI may be subtracted. The maximum amount of benefits that may be deducted is as follows: 65% for 2010, 80% for 2011 and 100% for 2012 and after.

For 2010, married couples with Missouri AGI less than $100,000 and single individuals with Missouri AGI less than $85,000, may deduct the greater of $6,000 or 65% percent of their public retirement benefits, to the extent the amounts are included in their federal AGI.

 

For a taxpayer with an income level above the AGI limits listed above, a partial exemption may be available.

Montana

Separate calculation to determine taxable Social Security benefits. Benefits exempt if income is $16,000 or under for single filers, $25,000 or under for heads of households or $32,000 and under for married taxpayers filing jointly.

For an individual taxpayer, up to $3,640 of pension and annuity income is exempt (reduced by $2 for every $1 of federal AGI that exceeds $30,320). A disabled retiree may be able to exclude such income up to $5,200.

Nebraska

State computation begins with federal AGI. No subtraction.

Individual taxpayer’s pension income is generally taxable.

Nevada

No individual income tax.

No individual income tax.

New Hampshire

Only dividends and interest are taxable.

Only dividends and interest are taxable.

New Jersey

State computation not based on federal. All Social Security benefits are excluded by statute from gross income.

Married taxpayers filing jointly and 62 or older with an income of $100,000 or less may exclude up to $20,000 of pension or annuity income, or of IRA withdrawals ($10,000 if an individual taxpayer is married and filing separately or $15,000 for a single taxpayer, a head of household or a qualifying widow(er)).

New Mexico

State computation begins with federal AGI. No subtraction.

An individual taxpayer 65 or older may exempt up to $8,000 of income, including pension income, depending upon the individual's filing status and federal AGI.

Joint filers, a surviving spouse or a head of household with AGI of $51,000 or more are ineligible for this exemption. A married individual filing separately becomes ineligible at $25,500. A single individual becomes ineligible at $28,500.

New York

Security benefits subtracted from federal AGI.

For an individual taxpayer
59½ or older, $20,000 of pension and annuity income is exempt.

North Carolina

Social Security benefits subtracted from federal taxable income.

Up to $2,000 in retirement benefits, other than railroad retirement benefits, received during the tax year from one or more private retirement plans, and included in federal gross income, is deductible.

For a married couple filing a joint return, the maximum amount that may be deducted applies separately to the benefits received by each spouse.

North Dakota

State computation begins with federal taxable income. No subtraction.

Individual taxpayer’s pension income is generally taxable.

Ohio

Social Security benefits subtracted from federal AGI.

A recipient of retirement income may claim an annual credit ranging from $25 to $200, depending on the amount of benefit received during the year. Also, in lieu of the $50 senior citizen income credit (credit eligibility is dependent on age not retirement income) an individual taxpayer 65 or older may claim a credit for a lump-sum distribution from a retirement, pension or profit-sharing plan equaling $50 times the taxpayer’s expected remaining life years. If they choose the lump sum distribution credit, however, they are no longer eligible for the annual senior citizen credit.

Oklahoma

Social Security benefits subtracted from federal AGI.

For 2010, $10,000 of retirement benefits from a private pension is exempt for an individual taxpayer 65 or older.

Oregon

Social Security benefits subtracted from federal taxable income.

An individual taxpayer 62 or older may claim a credit for pension income from a public or qualified private pension benefit plan in the amount of the lesser of 9% of the individual’s net pension income or the individual’s state personal income tax liability.

Pennsylvania

State computation not based on federal. Social Security benefits not included in state taxable income.

Individual taxpayer’s pension income is not taxed.

Rhode Island

State computation begins with federal taxable income. No subtraction.

Individual taxpayer’s pension income is generally taxable.

South Carolina

Social Security benefits subtracted from federal taxable income.

An individual taxpayer receiving retirement income may deduct up to $3,000. A taxpayer 65 or older may deduct up to $10,000. The personal income tax deduction from taxable retirement income can only be claimed by the taxpayer who is the original owner of a qualified retirement account.

South Dakota

No individual income tax.

No individual income tax.

Tennessee

Only dividends and interest are taxable.

Only dividends and interest are taxable.

Texas

No individual income tax.

No individual income tax.

Utah

State computation begins with federal taxable income. No subtraction.

An eligible retiree age 65 or older is allowed a nonrefundable retirement credit of $450, and an eligible retiree under age 65 is allowed a nonrefundable retirement credit equal to the lesser of $288 or 6% of the eligible retirement income for the taxable year for which the retiree claims the tax credit. These credits are phased out at 2.5 cents per dollar by which modified AGI exceeds $16,000 for married individuals filing separately, $25,000 for singles and $32,000 for heads of household and joint filers.

Vermont

State computation begins with federal taxable income. No subtraction.

Individual taxpayer’s pension income is generally taxable.

Virginia

Social Security benefits subtracted from federal AGI.

The $12,000 deduction available to an individual taxpayer 65 or older is reduced dollar for dollar for every $1 that the taxpayer’s adjusted federal AGI exceeds $50,000 ($75,000 for married taxpayers). For a married taxpayer filing separately, the deduction is reduced by $1 for every $1 that the total combined adjusted federal AGI of both spouses exceeds $75,000

Washington

No individual income tax.

No individual income tax.

West Virginia

State computation begins with federal AGI. No subtraction.

Individual taxpayer’s pension income is generally taxable.

However, subject to some qualification, an individual taxpayer who, by the last day of the tax year, has reached age 65 may deduct up to $8,000 to the extent that amount was includable in federal AGI.

Wisconsin

Full exclusion effective beginning in tax year 2008.

Individual taxpayer’s pension income is generally taxable.

Wyoming

No individual income tax.

No individual income tax.

SOURCE: CCH, 2011.

Permission for use granted.

 

 

       


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