State income tax

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- State Income Taxes -

STOP! Have you studied the federal income tax page yet? If not, go back and do it.

In every state that imposes an income tax:

          State taxing authorities will fail in every way to disclose or propose an interpretation of state law that incorporates federal law by reference, piggy-backs onto the Internal Revenue Code, or requires payment in state income taxes a percentage of what one's federal liability is (as provided by law). State taxing authorities believe that they can simply exclude the value of personal services actually rendered from what is considered as an "amount paid" under Tax Code § 83(a).
          Relevant statutes include Tax Code §§ 83, 212, 1001, 1011, and 1012. These statutes must be realisitically applied, but said taxing authorities either ignore them altogether of they arbitrarily exclude the value of personal services from an "amount paid" without a law that allows for such exclusion from "the value of any money or property paid" in 26 CFR 1.83-3(g). The same is true in their interpretation of 26 CFR 1.1012-1(a) and its "cash or other property." According to the U.S. Dept. of Justice that won arguing against such an arbitrary exclusion four times in the U.S. Supreme Court, this construction or interpretation is impermissible. (See U.S. v. Monsanto, 491 U.S. 600, 607-611 and (syllabus) (1989); United States v. Alvarez-Sanchez, 511 U.S. 350, 357 (1994); U.S. v. Gonzales, 520 U.S. 1, 4-6 (1997); Department of Housing and Urban Renewal v. Rucker, 535 U.S. 125, 130-31 (2002) citing Gonzalez and Monsanto).

*How many states can you tie to this formula?

Alabama:

Section 40-18-13 Computation of income.
          (a)
Income shall be computed on the basis of the same taxable year and in accordance with the same method of accounting that the taxpayer properly employs for federal income tax purposes. If no such method of accounting has been employed or if the method so employed does not clearly reflect income, computation shall be made upon such basis and in such manner as in the opinion of the Department of Revenue, and consistent with federal income tax treatment, does clearly reflect income. If the taxpayer has no annual accounting period or does not keep proper books of account, the income shall be computed on the basis of the calendar year.
          (b) In the case of a partnership, Alabama S corporation, or personal service corporation electing a taxable year under 26 U.S.C. §444, this section shall be applied without regard to the requirement to make payments under 26 U.S.C. §7519. (Acts 1935, No. 194. p. 256; Code 1940, T. 51, §383; Acts 1990, No. 90-583, p. 988, §6; Act 98-502, p. 1083, § 1.)

Section 40-18-14 Adjusted gross income of individuals.
          The term "gross income" as used herein:
          (1) Includes gains, profits and income derived from salaries, wages, or compensation for personal services of whatever kind, or in whatever form paid, including the salaries, income, fees, and other compensation of state, county, and municipal officers and employees, or from professions, vocations, trades, business, commerce or sales, or dealings in property whether real or personal, growing out of ownership or use of or interest in such property; also from interest, royalties, rents, dividends, securities, or transactions of any business carried on for gain or profit and the income derived from any source whatever, including any income not exempted under this chapter and against which income there is no provision for a tax. The term "gross income" as used herein also includes alimony and separate maintenance payments to the extent they are includable in gross income for federal income tax purposes under 26 U.S.C. § 71 (relating to alimony and separate maintenance payments). The term "gross income" as used herein also includes any amount included in gross income under 26 U.S.C. § 83 at the time it is so included under 26 U.S.C. § 83.
          (2) For purposes of this chapter, the reductions in tax attributes required by 26 U.S.C. § 108 shall be applied only to the net operating losses determined under this chapter and the basis of depreciable property. The basis reductions of depreciable property shall not exceed the basis reductions for federal income tax purposes. All other tax attribute reductions required by 26 U.S.C. § 108 shall not be recognized. (Acts 1943, No. 439, p. 404; Acts 1965, 1st Ex. Sess., No. 249, p. 364; Acts 1975, No. 1086, p. 2153, §§1, 2; Acts 1982, No. 82-465, p. 759, §2; Acts 1982, 1st Ex. Sess., No. 82-667, p. 85, §2; Acts 1984, 1st Ex. Sess., No. 84-806, p. 230; Acts 1985, No. 85-515, §9; Acts 1985, 2nd Ex. Sess., No. 85-940, p. 252, §1; Acts 1987, No. 87-622, p. 1107; Acts 1990, No. 90-583, p. 988, §7; Act 98-502, p. 1083, §1; Act 2012-427, p. 1163, §1.)

COMMENT: In the first instance, this legislation clearly assigns the federal regime of taxing statutes, which would include Tax Code §§ 83, 212, 1001, 1011, and 1012, as appropriate on state level. HOWEVER, the legislation then provides the basis upon which state taxing authorities can rest their inclusion in gross income all compensation for services; this is done out of ignorance. The saving grace of this broad statement is the express requirement that the gains, profits, and income be "derived from" the compensation instead of "in the form of" the compensation; what "comes from" compensation? What you see is the adoption, generally, of the federal Internal Revenue Code by those ignorant of its provisions, and then the restatement of that Code's broad definition of "gross income" as all income from whatever source derived (26 USC § 61(a)), but that provisions begins with "Except as otherwise provided," whereas this one does not.
          Any interpretation of the 2nd provision that seeks to tax as gross income the value of personal services clearly comes into direct conflict with the 1st provision which prescribes the "proper" employment of the federal Internal Revenue Code in one's accounting method. The obvious intent of this legislation is to adopt the federal Internal Revenue Code as the foundation for the calculation of gross income, so any confusion created by the 2nd provision must be dismissed as a creation of ignorance of the scope of the Internal Revenue Code.

*"You deprived me of the provisions of § 40-18-13 when you included the value of my personal services in gross income. How did Tax Code §§ 83, 212, 1001, 1011, and 1012 operate in your calculations?"

Alaska: -NO INCOME TAX

Arizona:

Section 43-102. Declaration of intent.-
          A. It is the intent of the legislature by the adoption of this title to accomplish the following objectives:
          1. To adopt the provisions of the federal internal revenue code relating to the measurement of adjusted gross income for individuals, to the end that adjusted gross income reported each taxable year by an individual to the internal revenue service shall be the identical sum reported to this state, subject only to modifications contained in this title.
          2. To adopt the provisions of the federal internal revenue code relating to the measurement of taxable income for corporations, trusts, estates and partnerships, to the end that taxable income reported each taxable year by a corporation, trust, estate or partnership to the internal revenue service shall be the identical sum reported to this state, subject only to modifications contained in this title.

          3. To achieve the results in paragraphs 1 and 2 by the application of the various provisions of the federal internal revenue code relating to the definitions of income, exceptions, deductions, accounting methods, taxation of individuals, corporations, trusts, estates and partnerships, basis and other pertinent provisions relating to gross income as defined, resulting in an amount called adjusted gross income for individuals and taxable income for corporations, trusts, estates and partnerships in the internal revenue code.
          4. To impose on each resident of this state a tax measured by taxable income wherever derived.

Arkansas:

California: (1st state to join WEvGOV.com!)

See California Code § 17201.
          (a) Part VI of Subchapter B of Chapter 1 of Subtitle A of the Internal Revenue Code, relating to itemized deductions for individuals and corporations, shall apply, except as otherwise provided. (26 USC §§ 161-197).
          (b) Part VII of Subchapter B of Chapter 1 of Subtitle A of the Internal Revenue Code, relating to additional itemized deductions for individuals, shall apply, except as otherwise provided. (26 USC §§ 211-220).
          (c) Part IX of Subchapter B of Chapter 1 of Subtitle A of the Internal Revenue Code, relating to items not deductible, shall apply, except as otherwise provided. (26 USC §§ 261-280H).
     And -
§ 17081. Part II of Subchapter B of Chapter 1 of Subtitle A of the Internal Revenue Code, relating to items that are specifically included in gross income, shall apply, except as otherwise provided. (26 USC §§ 71-90).
     And -
§ 18031. Subchapter O of Chapter 1 of Subtitle A of the Internal Revenue Code, relating to gain or loss on disposition of property, shall apply, except as otherwise provided. (26 USC §§ 1001-1092).

As of October 23, 2014:
https://www.ftb.ca.gov/aboutFTB/MisPrin.shtml?WT.mc_id=AboutUs_Mission

"Mission and Statement of Principles of Tax Administration:
          Mission of the Franchise Tax Board.- Our mission is to provide the services and information to help taxpayers file accurate and timely tax returns and pay the proper amount owed. To accomplish this mission, we develop knowledgeable and engaged employees, administer and enforce the law with fairness and integrity, and responsibly manage the resources allocated to us. (excerpt from the FTB Strategic Plan 2012-2016)."

"Statement of Principles of Tax Administration:
          The Members of the Franchise Tax Board adopted these Principles of Tax Administration.- The primary function of the Franchise Tax Board is to administer the Revenue and Taxation Code. Tax policy for raising revenue is determined by elected officials.
          It is our duty to correctly apply the laws enacted by the Legislature; to determine the reasonable meaning of various Code provisions, and to perform in a fair and impartial manner.
          Interpretation of the Code is the heart of administration. It is the responsibility of each person in the Franchise Tax Board, charged with the duty of interpreting the law, to try to find the true meaning of the statutory provision and not to adopt a strained construction in the belief that he or she is "protecting the revenue." The revenue is properly protected only when the true meaning of the statute is ascertained and applied.
          We must also apply the law in a reasonable and practical manner. Issues are raised when they have merit, and are never raised arbitrarily or for trading purposes. Employees are encouraged to raise meritorious issues. We also exercise care not to raise an issue or to ask a court to adopt a position inconsistent with an established Franchise Tax Board position.
          We believe in treating our taxpayers with courtesy and considerateness. As such, administration should be reasonable, vigorous, and timely. It should never try to overreach, and should be reasonable within the bounds of law and sound administration. It should, however, be vigorous in requiring compliance with law and it should be relentless in its attack on unreal tax devices and fraud. (excerpt from the FTB Strategic Plan 2012-2016)."

See CA Franchise Tax Board web site:
https://www.ftb.ca.gov/aboutFTB/MisPrin.shtml?WT.mc_id=AboutUs_Mission

          WHEN the FTB fails in every way to disclose or propose an interpretation of CA Code §§ 17081, 17201, and 18031, and therefore Tax Code §§ 83, 212, 1001, 1011, and 1012 adopted thereby, this Mission Statement from the FTB will be exposed as a fiction, agency tripe, window dressing; grandiose prevarication. The FTB (and the IRS) looks at 26 CFR 1.83-3(g) and arbitrarily excludes the value of personal services from an "amount paid" without a law that allows for such exclusion from "the value of any money or property paid." The same is true in the FTB's and IRS' interpretation of 26 CFR 1.1012-1(a) and its "cash or other property." According to the U.S. Dept. of Justice that won arguing against such an arbitrary exclusion four times in the U.S. Supreme Court, this construction or interpretation is impermissible. (See U.S. v. Monsanto, 491 U.S. 600, 607-611 and (syllabus) (1989); United States v. Alvarez-Sanchez, 511 U.S. 350, 357 (1994); U.S. v. Gonzales, 520 U.S. 1, 4-6 (1997); Department of Housing and Urban Renewal v. Rucker, 535 U.S. 125, 130-31 (2002) citing Gonzalez and Monsanto).

*You deprived me of the provisions of CA Code §§ 17081, 17201, and 18031 by taxing the value of my personal services, and that's extortion, conspiracy against rights, grand theft, mail fraud . . . for starters.

Colorado

TITLE 39. TAXATION
SPECIFIC TAXES
ARTICLE 22.INCOME TAX
PART 1. GENERAL

C.R.S. (Colorado Revised Statutes) 39-22-104 (2014)

CRS § 39-22-104. Income tax imposed on individuals, estates, and trusts - single rate - definitions - repeal.-
           (1) Subject to subsection (2) of this section, with respect to taxable years commencing on or after January 1, 1987, but prior to January 1, 1999, a tax of five percent is imposed on the federal taxable income, as determined pursuant to section 63 of the internal revenue code, of every individual, estate, and trust.
           (1.5) Subject to subsection (2) of this section, with respect to taxable years commencing on or after January 1, 1999, but prior to January 1, 2000, a tax of four and three-quarters percent is imposed on the federal taxable income, as determined pursuant to section 63 of the internal revenue code, of every individual, estate, and trust.
           (1.7) Except as otherwise provided in section 39-22-627, subject to subsection (2) of this section, with respect to taxable years commencing on or after January 1, 2000, a tax of four and sixty-three one hundredths percent is imposed on the federal taxable income, as determined pursuant to section 63 of the internal revenue code, of every individual, estate, and trust.
           (2) Prior to the application of the rate of tax prescribed in subsection (1), (1.5), or (1.7) of this section, the federal taxable income shall be modified as provided in subsections (3) and (4) of this section.
           (3) There shall be added to the federal taxable income:
           (a) Any federal net operating loss deduction carried over from a taxable year beginning prior to January 1, 1987;
           (b) An amount equal to the interest income which is excluded from gross income for federal income tax purposes pursuant to section 103 (a) of the internal revenue code less amortization of premium on obligations of any state or any political subdivision thereof, other than interest income on obligations of the state of Colorado or any political subdivision thereof which are issued on or after May 1, 1980, and other than interest income on obligations of the state of Colorado or any political subdivision thereof which were issued prior to May 1, 1980, to the extent that such interest is specifically exempt from income taxation under the laws of the state of Colorado authorizing the issuance of such obligations. The amount of such interest shall be the net amount after reduction by the amount of the deductions related thereto which are required by the internal revenue code to be allocated to such classes of interest.

*You deprived me of the provisions of CRS Code § 39-22-104 by taxing the value of my personal services, and that's extortion, conspiracy against rights, grand theft, mail fraud . . . for starters.

Connecticut
Delaware

Florida - NO INCOME TAX

Georgia

Hawaii
Idaho
Illinois

(35 ILCS 5/203) (from Ch. 120, par. 2-203)
Sec. 203. Base income defined.
          (a) Individuals.
          (1) In general. In the case of an individual, base income means an amount equal to the taxpayer's adjusted gross income for the taxable year as modified by paragraph (2).

          (e) Gross income; adjusted gross income; taxable income.
          (1) In general. Subject to the provisions of paragraph (2) and subsection (b) (3), for purposes of this Section and Section 803(e), a taxpayer's gross income, adjusted gross income, or taxable income for the taxable year shall mean the amount of gross income, adjusted gross income or taxable income properly reportable for federal income tax purposes for the taxable year under the provisions of the Internal Revenue Code.


Indiana

Indiana State Income Tax provisions

http://law.justia.com/codes/indiana/2013/title-6/article-3/

Indiana Code Article 3, Chapter 1. Definitions.

Indiana Code § 6-3-1-3.5 "Adjusted gross income"
          § 3.5 When used in this article the term "adjusted gross income" shall mean the following:
          (a) In the case of all individuals, "adjusted gross income" (as defined in Section 62 of the Internal Revenue Code), modified as
follows[.]"

Chapter 2. Imposition of Tax and Deductions

Indiana Code § 6-3-2-1 Tax rate
          § 1. (a) Each taxable year, a tax at the following rate of adjusted gross income is imposed upon the adjusted gross income of every resident person, and on that part of the adjusted gross income derived from sources within Indiana of every nonresident person:
          (1) For taxable years beginning before January 1, 2015, three and four-tenths percent (3.4%).
          (2) For taxable years beginning after December 31, 2014, and before January 1, 2017, three and three-tenths percent (3.3%).

*You deprived me of the provisions of Indiana Code Article III Chapter 1 § 6-3-1-3.5 and Chapter 2 § 6-3-2-1(a) by taxing the value of my personal services, and that's extortion, conspiracy against rights, grand theft, mail fraud . . . for starters.

Iowa

Iowa State Code § 422.4 Definitions controlling division.-
       (16) The words "taxable income" mean the net income as defined in section 422.7 minus the deductions allowed by section 422.9, in the case of individuals; in the case of estates or trusts, the words "taxable income" mean the taxable income (without a deduction for personal exemption) as computed for federal income tax purposes under the Internal Revenue Code, but with the adjustments specified in section 422.7 plus the Iowa income tax deducted in computing the federal taxable income and minus federal income taxes as provided in section 422.9.

Iowa State Code § 422.7 “Net income” — how computed.- The term “net income means the adjusted gross income before the net operating loss deduction as properly computed for federal income tax purposes under the Internal Revenue Code, with the following adjustments:
       1. Subtract interest and dividends from federal securities.

(remainder omitted)

Iowa State Code § 422.9 Deductions from net income.- In computing taxable income of individuals, there shall be deducted from net income the larger of the following amounts:
       1. An optional standard deduction
, after deduction of federal income tax, equal to one thousand two hundred thirty dollars for a married person who files separately or a single person or equal to three thousand thirty dollars for a husband and wife who file a joint return, a surviving spouse, or a head of household. The optional standard deduction shall not exceed the amount remaining after deduction of the federal income tax. The amount of federal income tax deducted shall be computed as provided in subsection 2, paragraph "b".
       2. The total of contributions, interest, taxes, medical expense, non-business losses, and miscellaneous expenses deductible for federal income tax purposes under the Internal Revenue Code, with the following adjustments:
       a. Subtract the deduction for Iowa income taxes.
       b. Add the amount of federal income taxes paid or accrued, as the case may be, during the tax year and subtract any federal income tax refunds received during the tax year. Where married persons, who have filed a joint federal income tax return, file separately, such total shall be divided between them according to the portion of the total paid or accrued, as the case may be, by each. Federal income taxes paid for a tax year in which an Iowa return was not required to be filed shall not be added and federal income tax refunds received from a tax year in which an Iowa return was not required to be filed shall not be subtracted.
       c. Add the amount by which expenses paid or incurred in connection with the adoption of a child by the taxpayer exceed three percent of the net income of the taxpayer, or of the taxpayer and spouse in the case of a joint return. The expenses may include medical and hospital expenses of the biological mother which are incident to the child's birth and are paid by the taxpayer, welfare agency fees, legal fees, and all other fees and costs relating to the adoption of a child if the child is placed by a child-placing agency licensed under chapter 238 or by a person making an independent placement according to the provisions of chapter 600. If the taxpayer claims an adoption tax credit under section 422.12A, the taxpayer shall recompute for purposes of this subsection the amount of the deduction by excluding the amount of qualified adoption expenses, as defined in section 422.12A, used in computing the adoption tax credit.

(remainder omitted)

Kansas

Kentucky

http://www.lrc.ky.gov/statutes/statute.aspx?id=45313

Kentucky Revised Statutes (KRS)
141.010 Definitions for chapter.- As used in this chapter, unless the context requires otherwise:
           (10) "Gross income," in the case of taxpayers other than corporations, means "gross income" as defined in Section 61 of the Internal Revenue Code;

*Easiest one so far; need I say more. "To tax my pay you have to deprive me of the provisions of KRS 141.010(10) and Tax Code 83(a); what were you thinking, servant breath?"

Louisiana
Maine
Maryland
Massachusetts

Massachusetts State Code
Chapter 62 § 1. "When used in this chapter the following words or terms shall, unless the context indicates otherwise, have the following meanings.-
          (a) "Commissioner", the commissioner of revenue.
[There is no paragraph (b).]
[Paragraph (c) applicable to tax years beginning on or after January 1, 2010. See 2011, 9, Sec. 56.]
          (c) "Code", the Internal Revenue Code of the United States, as amended on January 1, 2005 and in effect for the taxable year; but Code shall mean the Code as amended and in effect for the taxable year for sections 62(a)(1), 72, 105, 106, 139C, 223, 274(m), 274(n), 401 through 420, inclusive, 457, 529, 530, 3401 and 3405 but excluding sections 402A and 408(q).
          (d) "Federal gross income", gross income as defined under the Code.
          § 2. (a) Massachusetts gross income shall mean the federal gross income, modified as required by section six F, with the following further modifications . . [.]"

*You deprived me of the provisions of Mass. Code Chapter 62 § 2 by taxing the value of my personal services, and that's extortion, conspiracy against rights, grand theft, mail fraud . . . for starters.

Michigan

Michigan Compiled Laws:

INCOME TAX ACT OF 1967 (EXCERPT)
Act 281 of 1967

206.12 Definitions.
Sec. 12.
           (1) "Flow-through entity" means an S corporation, partnership, limited partnership, limited liability partnership, or limited liability company. Flow-through entity does not include a publicly traded partnership as that term is defined in section 7704 of the internal revenue code that has equity securities registered with the securities and exchange commission under section 12 of title I of the securities exchange act of 1934, chapter 404, 48 Stat. 881, 15 U.S.C. 78l.
           (2) "Gross income" means gross income as defined in the internal revenue code.
           (3) "Internal revenue code" means the United States internal revenue code of 1986 in effect on January 1, 1996 or at the option of the taxpayer, in effect for the tax year.

206.30 "Taxable income" defined; personal exemption; single additional exemption; deduction not considered allowable federal exemption for purposes of subsection (2); allowable exemption or deduction for nonresident or part-year resident; subtraction of prizes under MCL 432.1 to 432.47 from adjusted gross income prohibited; adjusted personal exemption; adjustment on and after January 1, 2013; "retirement or pension benefits" defined; limitations and restrictions; "oil and gas" defined.

Sec. 30.
           (1) "Taxable income" means, for a person other than a corporation, estate, or trust, adjusted gross income as defined in the internal revenue code subject to the following adjustments under this section:
           (a) Add gross interest income and dividends derived from obligations or securities of states other than Michigan, in the same amount that has been excluded from adjusted gross income less related expenses not deducted in computing adjusted gross income because of section 265(a)(1) of the internal revenue code.
           (b) Add taxes on or measured by income to the extent the taxes have been deducted in arriving at adjusted gross income.
           (c) Add losses on the sale or exchange of obligations of the United States government, the income of which this state is prohibited from subjecting to a net income tax, to the extent that the loss has been deducted in arriving at adjusted gross income.
           (d) Deduct, to the extent included in adjusted gross income, income derived from obligations, or the sale or exchange of obligations, of the United States government that this state is prohibited by law from subjecting to a net income tax, reduced by any interest on indebtedness incurred in carrying the obligations and by any expenses incurred in the production of that income to the extent that the expenses, including amortizable bond premiums, were deducted in arriving at adjusted gross income.
           (e) Deduct, to the extent included in adjusted gross income, the following:
           (i) Compensation, including retirement benefits, received for services in the armed forces of the United States.
           (ii) Retirement or pension benefits under the railroad retirement act of 1974, 45 USC 231 to 231v.
           (iii) Beginning January 1, 2012, retirement or pension benefits received for services in the Michigan National Guard.


Minnesota:

Minnesota Revised Statutes § 290.01 DEFINITIONS.-
     19. Net income.- The term "net income" means the federal taxable income, as defined in section 63 of the Internal Revenue Code of 1986, as amended through the date named in this subdivision, incorporating the federal effective dates of changes to the Internal Revenue Code and any elections made by the taxpayer in accordance with the Internal Revenue Code in determining federal taxable income for federal income tax purposes, and with the modifications provided in subdivisions 19a to 19f.

     20.Gross income.- The term "gross income" means the gross income as defined in section 61 of the Internal Revenue Code of 1986, as amended through the date named in subdivision 19 for the applicable taxable year, plus any additional items of income taxable under this chapter but not taxable under the Internal Revenue Code, less any items included in federal gross income but of a character exempt from state income tax under the laws of the United States.

     31.Internal Revenue Code.- Unless specifically defined otherwise, "Internal Revenue Code" means the Internal Revenue Code of 1986, as amended through March 26, 2014. Internal Revenue Code also includes any uncodified provision in federal law that relates to provisions of the Internal Revenue Code that are incorporated into Minnesota law. When used in this chapter, the reference to "subtitle A, chapter 1, subchapter N, part 1, of the Internal Revenue Code" is to the Internal Revenue Code as amended through March 18, 2010.

*You deprived me of the provisions of Minnesota Revised Statutes § 290.01(19), (20), (31), and § 290.03 by taxing the value of my personal services, and that's extortion, conspiracy against rights, grand theft, mail fraud . . . for starters.

Mississippi

Missouri:

Missouri State Code § 143.121.
          1. The Missouri adjusted gross income of a resident individual shall be the taxpayer's federal adjusted gross income subject to the modifications in this section.
          2. There shall be added to the taxpayer's federal adjusted gross income:
          (1) The amount of any federal income tax refund received for a prior year which resulted in a Missouri income tax benefit;
          (2) Interest on certain governmental obligations excluded from federal gross income by Section 103 of the Internal Revenue Code. The previous sentence shall not apply to interest on obligations of the state of Missouri or any of its political subdivisions or authorities and shall not apply to the interest described in subdivision (1) of subsection 3 of this section. The amount added pursuant to this subdivision shall be reduced by the amounts applicable to such interest that would have been deductible in computing the taxable income of the taxpayer except only for the application of Section 265 of the Internal Revenue Code. The reduction shall only be made if it is at least five hundred dollars;
          (3) The amount of any deduction that is included in the computation of federal taxable income pursuant to Section 168 of the Internal Revenue Code as amended by the Job Creation and Worker Assistance Act of 2002 to the extent the amount deducted relates to property purchased on or after July 1, 2002, but before July 1, 2003, and to the extent the amount deducted exceeds the amount that would have been deductible pursuant to Section 168 of the Internal Revenue Code of 1986 as in effect on January 1, 2002;
          (4) The amount of any deduction that is included in the computation of federal taxable income for net operating loss allowed by Section 172 of the Internal Revenue Code of 1986, as amended, other than the deduction allowed by Section 172(b)(1)(G) and Section 172(i) of the Internal Revenue Code of 1986, as amended, for a net operating loss the taxpayer claims in the tax year in which the net operating loss occurred or carries forward for a period of more than twenty years and carries backward for more than two years. Any amount of net operating loss taken against federal taxable income but disallowed for Missouri income tax purposes pursuant to this subdivision after June 18, 2002, may be carried forward and taken against any income on the Missouri income tax return for a period of not more than twenty years from the year of the initial loss; and . . .
          (5) and other omitted.
          3. There shall be subtracted from the taxpayer's federal adjusted gross income the following amounts to the extent included in federal adjusted gross income:
          (1) Interest or dividends on obligations of the United States and its territories and possessions or of any authority, commission or instrumentality of the United States to the extent exempt from Missouri income taxes pursuant to the laws of the United States. The amount subtracted pursuant to this subdivision shall be reduced by any interest on indebtedness incurred to carry the described obligations or securities and by any expenses incurred in the production of interest or dividend income described in this subdivision. The reduction in the previous sentence shall only apply to the extent that such expenses including amortizable bond premiums are deducted in determining the taxpayer's federal adjusted gross income or included in the taxpayer's Missouri itemized deduction. The reduction shall only be made if the expenses total at least five hundred dollars;
          (2) The portion of any gain, from the sale or other disposition of property having a higher adjusted basis to the taxpayer for Missouri income tax purposes than for federal income tax purposes on December 31, 1972, that does not exceed such difference in basis. If a gain is considered a long-term capital gain for federal income tax purposes, the modification shall be limited to one-half of such portion of the gain;

*You deprived me of the provisions of Missouri Revised Statutes § 143.121(1) by taxing the value of my personal services, and that's extortion, conspiracy against rights, grand theft, mail fraud . . . for starters.


Montana
Nebraska

Nevada - NO INCOME TAX

New Hampshire - state income tax is limited to dividends and interest income

New Jersey

New Mexico

§ 7-1-4.1. New Mexico taxpayer bill of rights created; purpose.- The "New Mexico Taxpayer Bill of Rights" is created. It is the purpose of the New Mexico Taxpayer Bill of Rights to:
          A. ensure that the rights of New Mexico taxpayers are adequately safeguarded and protected during the assessment, collection and enforcement of any tax administered by the department pursuant to the Tax Administration Act;
          B. ensure that the taxpayer is treated with dignity and respect; and
          C. provide brief but comprehensive statements that explain in simple, nontechnical terms the rights of taxpayers as set forth in Section 2 [7-1-4.2 NMSA 1978] of this 2003 act.

§ 7-1-4.2. New Mexico taxpayer bill of rights.- The rights afforded New Mexico taxpayers during the assessment, collection and enforcement of any tax administered by the department as set forth in the Tax Administration Act include:
          A. the right to available public information and prompt and courteous tax assistance;
          B. the right to be represented or advised by counsel or other qualified representatives at any time in administrative interactions with the department in accordance with the provisions of Section 7-1-24 NMSA 1978;
          C. the right to have audits, inspections of records and meetings conducted at a reasonable time and place in accordance with the provisions of Section 7-1-11 NMSA 1978;
          D. the right to have the department conduct its audits in a timely and expeditious manner and be entitled to the tolling of interest as provided in the Tax Administration Act;
          E. the right to obtain nontechnical information that explains the procedures, remedies and rights available during audit, protest, appeals and collection proceedings pursuant to the Tax Administration Act;

§ 7-1-4.3. New Mexico taxpayer bill of rights; notice to the public.- The department shall develop a publication that states the rights of taxpayers in simple, nontechnical terms and shall disseminate the publication to taxpayers, at a minimum, with the annual income and semiannual combined reporting system tax forms.

§ 7-2-2. Definitions.- For the purpose of the Income Tax Act and unless the context requires otherwise:
          A. "adjusted gross income" means adjusted gross income as defined in Section 62 of the Internal Revenue Code, as that section may be amended or renumbered;
          B. "base income":
          (1) means, for estates and trusts, that part of the estate's or trust's income defined as taxable income and upon which the federal income tax is calculated in the Internal Revenue Code for income tax purposes plus, for taxable years beginning on or after January 1, 1991, the amount of the net operating loss deduction allowed by Section 172(a) of the Internal Revenue Code, as that section may be amended or renumbered, and taken by the taxpayer for that year;
          (2) means, for taxpayers other than estates or trusts, that part of the taxpayer's income defined as adjusted gross income plus, for taxable years beginning on or after January 1, 1991, the amount of the net operating loss deduction allowed by Section 172(a) of the Internal Revenue Code, as that section may be amended or renumbered, and taken by the taxpayer for that year;
          N. "net income" means, for estates and trusts, base income adjusted to exclude amounts that the state is prohibited from taxing because of the laws or constitution of this state or the United States and means, for taxpayers other than estates or trusts, base income adjusted to exclude:
          (2) an amount equal to the itemized deductions defined in Section 63 of the Internal Revenue Code, as that section may be amended or renumbered, allowed the taxpayer for the taxpayer's taxable year less the amount excluded pursuant to Paragraph (1) of this subsection and less the amount of state and local income and sales taxes included in the taxpayer's itemized deductions;
          (3) an amount equal to the product of the exemption amount allowed for the taxpayer's taxable year by Section 151 of the Internal Revenue Code, as that section may be amended or renumbered, multiplied by the number of personal exemptions allowed for federal income tax purposes;
          (4) income from obligations of the United States of America less expenses incurred to earn that income;
          (5) other amounts that the state is prohibited from taxing because of the laws or constitution of this state or the United States;
          (remainder omitted)

§ 7-2-3. Imposition and levy of tax.- A tax is imposed at the rates specified in the Income Tax Act upon the net income of every resident individual and upon the net income of every nonresident individual employed or engaged in the transaction of business in, into or from this state, or deriving any income from any property or employment within this state.

§ 7-2-9. Tax computation; alternative method.- For those taxpayers who do not compute an amount upon which the federal income tax is calculated or who do not compute their federal income tax payable for the taxable year, the secretary shall prescribe such regulations or instructions as the secretary may deem necessary to enable them to compute their state income tax due.

*I've been deprived of the provisions of NMS § 7-2-2N(5) which excludes amounts prohibited from taxation under laws of the United States.

New York

NRS § 601. Imposition of tax.
          (a) Resident married individuals filing joint returns and resident surviving spouses. There is hereby imposed for each taxable year on the New York taxable income of every resident married individual who makes a single return jointly with his spouse under subsection (b) of section six hundred fifty-one and on the New York taxable income of every resident surviving spouse a tax determined in accordance with the following tables:
          (i) Cross references. For definitions of New York taxable income of:
          (1) Resident individual, see section six hundred eleven.

NRS § 605. General provisions and definitions. (a) Accounting periods and
methods.
          (1) Accounting periods. A taxpayer's taxable year under this article shall be the same as his taxable year for federal income tax purposes.
          (2) Change of accounting periods. If a taxpayer's taxable year is changed for federal income tax purposes, his taxable year for purposes of this article shall be similarly changed. If a taxable year of less than twelve months results from a change of taxable year, the New York standard deduction and the New York exemptions shall be prorated under regulations of the tax commission.
          (3) Accounting methods. A taxpayer's method of accounting under this article shall be the same as his method of accounting for federal income tax purposes. In the absence of any method of accounting for federal income tax purposes, New York taxable income shall be computed under such method as in the opinion of the tax commission clearly reflects income.

NRS § 607. Meaning of terms.
          (a) General. Any term used in this article shall have the same meaning as when used in a comparable context in the laws of the United States relating to federal income taxes, unless a different meaning is clearly required but such meaning shall be subject to the exceptions or modifications prescribed in this article or by statute. Any reference in this article to the laws of the United States shall mean the provisions of the internal revenue code of nineteen hundred eighty-six (unless a reference to the internal revenue code of nineteen hundred fifty-four is clearly intended), and amendments thereto, and other provisions of the laws of the United States relating to federal income taxes, as the same may be or become effective at any time or from time to time for the taxable year.
          (b) Marital or other status. An individual's marital or other status under section six hundred one, subsection (b) of section six hundred six and section six hundred fourteen shall be the same as his marital or other status for purposes of establishing the applicable federal income tax rates.

NRS § 611. New York taxable income of a resident individual.
          (a) General. The New York taxable income of a resident individual shall be his New York adjusted gross income less his New York deduction and New York exemptions, as determined under this part. For taxable years beginning after 1986, but prior to taxable years beginning after 1987 the word "personal" shall be inserted between the words "New York" and "exemptions".
          (b) Husband and wife.
          (1) If the federal taxable income of husband or wife, both of whom are residents, is determined on a separate federal return, their New York taxable incomes shall be separately determined.
          (2) If the federal taxable income of husband and wife, both of whom are residents, is determined on a joint federal return, their New York taxable income shall be determined jointly.
          (3) If neither husband or wife, both of whom are residents, files a federal return:
          (A) their tax shall be determined on their joint New York taxable income, or
          (B) separate taxes may be determined on their separate New York taxable incomes if they both so elect.
          (4) If either husband or wife is a resident and the other is a nonresident or part-year resident, separate taxes shall be determined on their separate New York taxable incomes unless such husband and wife determine their federal taxable income jointly and both elect to determine their joint New York taxable income as if both were residents.
* NB Applicable to taxable years beginning after 1986.

*I've been deprived of the provisions of NRS §§ 601, 605, 607, and 611 which require that New York income tax be calculated in the same federal income taxes are to be calculated.

North Carolina
North Dakota

North Dakota Revised Statutes § 57-38-01. Definitions.-
          (13) "Taxable income" in the case of individuals, estates, trusts, and corporations means the taxable income as computed for an individual, estate, trust, or corporation for federal income tax purposes under the United States Internal Revenue Code of 1954, as amended, plus or minus the adjustments as may be provided by this chapter or other provisions of law. Except as otherwise expressly provided, "taxable income" does not include any amount computed for federal alternative minimum tax purposes.

§ 57-38-01.1. Declaration of legislative intent.- It is the intent of the legislative assembly to simplify the state income tax laws and to demonstrate that federal legislation is not necessary to deal with certain interstate tax problems, by adopting the federal definition of taxable income as the starting point for the computation of state income tax by all taxpayers and providing the necessary adjustments thereto to substantially preserve and maintain existing exemptions and deductions. It is the further intent of the legislative assembly to eliminate double taxation of the earnings of small corporations by recognizing a subchapter S election when made for federal income tax purposes.

§ 57-38-30.3 Individual, estate, and trust income tax.-
          (2). For purposes of this section, "North Dakota taxable income" means the federal taxable income of an individual, estate, or trust as computed under the Internal Revenue Code of 1986, as amended, adjusted as follows . . . [.]
          (3). The same filing status used when filing federal income tax returns must be used when filing state income tax returns.

*I've been deprived of the provisions of North Dakota Code §§ 57-38-01(13), and 57-38-30.3(2) which require that North Dakota income tax be calculated in the same federal income taxes are to be calculated.

Ohio

Oklahoma: .pdf 929 pages

§ 68-2358. Adjustments to arrive at Oklahoma taxable income and Oklahoma adjusted gross income.- For all tax years beginning after December 31, 1981, taxable income and adjusted gross income shall be adjusted to arrive at Oklahoma taxable income and Oklahoma adjusted gross income as required by this section.
          A. The taxable income of any taxpayer shall be adjusted to arrive at Oklahoma taxable income for corporations and Oklahoma adjusted gross income for individuals, as follows:
          1. There shall be added interest income on obligations of any state or political subdivision thereto which is not otherwise exempted pursuant to other laws of this state, to the extent that such interest is not included in taxable income and adjusted gross income.
          2. There shall be deducted amounts included in such income that the state is prohibited from taxing because of the provisions of the Federal Constitution, the State Constitution, federal laws or laws of Oklahoma.

§ 68-2359. Exempted organizations.
          A. A person or organization exempt from federal income taxation under the provisions of the Internal Revenue Code shall also be exempt from the tax imposed by Section 2351 et seq. of this title in each year in which such person or organization satisfies the requirements of the Internal Revenue Code for exemption from federal income taxation. If the exemption applicable to any person or organization under the provisions of the Internal Revenue Code is limited or qualified in any manner, the exemption from taxes imposed by this article shall be limited or qualified in a similar manner.
          B. Notwithstanding the provisions of subsection A of this section, the unrelated business taxable income or other income subject to tax, as computed under the provisions of the Internal Revenue Code, of any person or organization exempt from the tax imposed by this act and subject to the tax imposed on such income by the Internal Revenue Code shall be subject to the tax which would have been imposed by this act but for the provisions of subsection A of this section.
          C. Insurance companies paying, during or for the taxable year, a tax to this state on gross premium income shall be exempt from the provisions of this article and the taxes levied thereby.
          D. Royalty earned by an inventor from products developed and manufactured in this state shall be exempt from the tax imposed by Section 2355 of this title for a seven-year period, pursuant to the provisions of Section 5064.7 of Title 74 of the Oklahoma Statutes.
          E. Sponsors and tenants of small business incubators shall be exempt for the tax imposed by Section 2355 of this title, pursuant to the provisions of Sections 5075 and 5078 of Title 74 of the Oklahoma Statutes.

§ 68-2360. Accounting periods and methods.
          A. The taxpayer's taxable year under this act shall be the same as his taxable year for federal income tax purposes. If, on the effective date of this act, the taxpayer's taxable year for Oklahoma income tax purposes is different than his taxable year for federal income tax purposes, the taxpayer shall file a return for the short period ending on the day for which his current taxable year for federal income tax purposes ends. If such taxpayer's taxable year for federal income tax purposes ends after his taxable year for Oklahoma income tax purposes, then the taxpayer shall file a return for such regular Oklahoma taxable year and a return for the short period ending with the federal taxable year. The Tax Commission shall prescribe and promulgate all necessary rules and regulations for annualizing income and/or deductions for short years necessitated by the transition, if any, to the federal taxable year.
          B. If a taxpayer's taxable year is changed for federal income tax purposes, his Oklahoma taxable year shall be similarly changed under the same rules applicable under the Internal Revenue Code.
          C. The taxpayer's method of accounting under this act shall be the same as his method of accounting for federal income tax purposes.
          D. If a taxpayer's method of accounting is changed for federal income tax purposes, such taxpayer's method for Oklahoma income tax purposes shall be similarly changed under the same rules applicable under the Internal Revenue Code.

§ 68-2361. Filings by married taxpayers - Joint returns - Relief from liability for deficiency.- Married taxpayers shall file joint or separate returns in accordance with the manner in which they file returns to the federal government, or in the event of an adjustment thereto by the federal government, as finally ascertained to be proper under the Internal Revenue Code; except that: where either is a resident and the other is a nonresident, they shall not be entitled to file joint Oklahoma income tax returns, but if a joint return was filed with the federal government, then the adjusted gross income as returned to the federal government, or in the event of an adjustment thereto by the federal government as finally ascertained under the Internal Revenue Code, shall be allocated between the husband and wife. The foregoing exception shall not apply if the nonresident is an active duty service member whose income is not subject to Oklahoma income tax by virtue of the Soldier's and Sailor's Civil Relief Act or if both have net income and they desire to file a joint Oklahoma return and elect to have their Oklahoma income determined and taxed on the basis of a joint Oklahoma return as if both were residents.

Oregon:

§ 316.022 General definitions.- As used in this chapter, unless the context requires otherwise:
          (1) Department means the Department of Revenue.
          (2) Director means the Director of the Department of Revenue.
          (3) Individual means a natural person, including aliens and minors.
          (4) A nonresident means an individual who is not a resident of this state.
          (5) Part-year resident means an individual taxpayer who changes status during a tax year from resident to nonresident or from nonresident to resident.
          (6)Taxable income means the taxable income as defined in subsection (a) or (b), section 63 of the Internal Revenue Code, with such additions, subtractions and adjustments as are prescribed by this chapter.
          (7) Taxpayer means any natural person, estate, trust, or beneficiary whose income is in whole or in part subject to the taxes imposed by this chapter, or any employer required by this chapter to withhold personal income taxes from the compensation of employees for remittance to the state. [1969 c.493 §§4,5,6,7,9 and 1969 c.520 §42b; 1985 c.141 §2; 1987 c.293 §4]

          The goal of this chapter is to incorporate all of the provisions of the federal Internal Revenue Code; taxable income should be adjusted whenever the result of the adjustment is to give effect to the policies or principles of the federal Internal Revenue Code, even though no express authority for the adjustment is present in the statutes. (See Christian v. Dept. of Rev., 269 Or 469, 526 P2d 538 (1974); Smith v. Dept. of Rev., 270 Or 456, 528 P2d 73 (1974)).

Pennsylvania

Rhode Island

http://webserver.rilin.state.ri.us/Statutes/title44/44-30/INDEX.HTM

Rhode Island Revised Code:

§ 44-30-6 Meaning of terms. - Any term used in the Rhode Island personal income tax law shall have the same meaning as when used in a comparable context in the laws of the United States relating to federal income taxes, unless a different meaning is clearly required. Any reference to the laws of the United States means the provisions of the Internal Revenue Code of 1954, and amendments thereto thereto, and other provisions of the laws of the United States relating to federal income taxes for the same taxable year, except that if this reference should ever be declared unconstitutional then to the provisions that existed on January 1, 1972.

§ 44-30-1 Persons subject to tax. -
          (a) Imposition of tax. A Rhode Island personal income tax determined in accordance with the rates set forth in § 44-30-2 is imposed for each taxable year (which shall be the same as the taxable year for federal income tax purposes) on the Rhode Island income of every individual, estate, and trust.

§ 44-30-2 Rate of tax. -
          (a) General.
          (1)(i) A Rhode Island personal income tax is imposed upon the Rhode Island income of residents and nonresidents, including estates and trusts,
          (xii) For the period January 1, 2002, and thereafter the rate shall be twenty-five percent (25%) of the taxpayer's federal income tax liability.
          (b) Federal income tax liability. Federal income tax liability shall be the amount of federal income tax without deduction for any new federal credit(s) enacted after January 1, 1996, (excluding self-employment tax, social security tax or any supplemental Medicare premium) or supplemental premium surcharge imposed by the Medicare Catastrophic Coverage Act of 1988 (P.L. 100-360) . . .

§ 44-30-2.6 Rhode Island taxable income -
          Rate of tax. -
          (a) "Rhode Island taxable income" means federal taxable income as determined under the Internal Revenue Code, 26 U.S.C. § 1 et seq., not including the increase in the basic standard deduction amount for married couples filing joint returns as provided in the Jobs and Growth Tax Relief Reconciliation Act of 2003 and the Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA), and as modified by the modifications in § 44-30-12.
          (b) Notwithstanding the provisions of §§ 44-30-1 and 44-30-2, for tax years beginning on or after January 1, 2001, a Rhode Island personal income tax is imposed upon the Rhode Island taxable income of residents and nonresidents, including estates and trusts . . .

*You deprived me of the provisions of Rhode Island Revised Code § 44-30-1 and 44-30-2 by taxing the value of my personal services, and that's extortion, conspiracy against rights, grand theft, mail fraud . . . for starters.

South Carolina: .pdf

SECTION 12-6-40. Application of federal Internal Revenue Code to State tax laws.

          (A)(1)(a) Except as otherwise provided, "Internal Revenue Code" means the Internal Revenue Code of 1986, as amended through January 2, 2013, and includes the effective date provisions contained in it.
          (b) For purposes of sections 63 and 179 of the Internal Revenue Code, the amendments made by sections 103 and 202 of the Jobs and Growth Tax Relief Reconciliation Act of 2003, P.L. 108 27 (May 28, 2003) are effective only for taxable years beginning after December 31, 2003.
          (2)(a) For purposes of this title, "Internal Revenue Code" is deemed to contain all changes necessary for the State to administer its provisions. Unless a different meaning is required:
          (i) "Secretary", "Secretary of the Treasury", or "Commissioner" means the Director of the Department of Revenue.
          (ii) "Internal Revenue Service" means the department.
          (iii) "Return" means the appropriate state return.
          (iv) "Income" includes the modifications required by Article 9 of this chapter and allocation and apportionment as provided in Article 17 of this chapter. Other terms in the Internal Revenue Code must be given the meanings necessary to effectuate this item.
          (b) For purposes of Internal Revenue Code Sections 67 (Two Percent Floor on Miscellaneous Itemized Deductions), 71 (Alimony and Separate Maintenance Payments), 85 (Unemployment Compensation), 165 (Losses), 170 (Charitable Contributions), 213 (Medical and Dental Expenses), 219 (Retirement Savings), 469 (Passive Activity Losses and Credits Limited), and 631 (Gain or Loss in the Case of Timber, Coal, or Domestic Iron Ore), "Adjusted Gross Income" for South Carolina income tax purposes means a taxpayer's adjusted gross income for federal income tax purposes without regard to the adjustments required by Article 9 and Article 17 of this chapter.
          (c) For a taxpayer utilizing the provisions of Internal Revenue Code Section 1341 (Computation of Tax where Taxpayer Restores Substantial Amount Held under Claim of Right) for South Carolina tax purposes the phrase "taxes imposed by this chapter" means taxes imposed by Chapter 6 of this title.
          (d) The terms defined in Internal Revenue Code Sections 7701, 7702, and 7703 have the same meaning for South Carolina income tax purposes, unless a different meaning is clearly required.
          (B) All elections made for federal income tax purposes in connection with Internal Revenue Code sections adopted by this State automatically apply for South Carolina income tax purposes unless otherwise provided. A taxpayer may not make an election solely for South Carolina income tax purposes except for elections not applicable for federal purposes, including filing a combined or composite return as provided in Sections 12-6-5020 and 12-6-5030, respectively.
          (C) If a taxpayer complies with the provisions of Internal Revenue Code Section 367 (Foreign Corporations), it is not necessary for the taxpayer to obtain the approval of the department. A taxpayer filing a paper return shall attach a copy of the approval received from the Internal Revenue Service to his next South Carolina income tax return. A taxpayer filing an electronic return shall keep a copy of the approval with his tax records.

SECTION 12-6-520. Annual adjustments to individual state income tax brackets; inflation adjustments.- Each December 15, the department shall cumulatively adjust the brackets in Section 12-6-510 in the same manner that brackets are adjusted in Internal Revenue Code Section (1)(f). However, the adjustment is limited to one half of the adjustment determined by Internal Revenue Code Section (1)(f), may not exceed four percent a year, and the rounding amount provided in (1)(f)(6) is ten dollars. The brackets, as adjusted, apply in lieu of those provided in Section 12-6-510 for taxable years beginning in the succeeding calendar year. Inflation adjustments must be made cumulatively to the income tax brackets.

SECTION 12-6-560. Computation of resident individual's gross, adjusted gross, and taxable income.- A resident individual's South Carolina gross income, adjusted gross income, and taxable income is computed as determined under the Internal Revenue Code with the modifications provided in Article 9 of this chapter and subject to allocation and apportionment as provided in Article 17 of this chapter.

SECTION 12-6-1110. Modifications of gross, adjusted gross, and taxable income calculated under Internal Revenue Code; federal Section 1354 elections.
          (A) For South Carolina income tax purposes, gross income, adjusted gross income, and taxable income as calculated under the Internal Revenue Code are modified as provided in this article and subject to allocation and apportionment as provided in Article 17 of this chapter.
          (B) If a taxpayer has made an election pursuant to Internal Revenue Code Section 1354 to be taxed under the provisions of Section 1352 1359 of the Internal Revenue Code, Election to Determine Taxable Income from Certain International Shipping Activities, the election is not effective for South Carolina income tax purposes, and the taxpayer is taxed in accordance with this chapter as though no federal Section 1354 election has been made.

SECTION 12-6-4910. Persons, corporations, and other entities required to make tax returns.- Income tax returns must be filed by the following:
          (1)(a) an individual not listed in subitem (c) who has a gross income for the taxable year of at least the federal exemption amount plus the applicable basic standard deduction, plus any deduction the taxpayer qualifies for pursuant to Section 12-6-1170(B), without regard to a reduction for the retirement income deduction, and whose filing status is:
          (i) single, surviving spouse, or head of household; or
          (ii) married, filing separately, and whose spouse does not itemize deductions.
          (b) an individual not listed in (c) who files a joint return and whose combined gross income for the taxable year, is more than the sum of twice the exemption amount plus the applicable basic standard deduction if the individual and spouse had the same household at the close of the taxable year, plus any deduction the taxpayer qualifies for pursuant to Section 12-6-1170(B). If the individual or spouse is sixty five or older, the standard deduction is increased as provided in Internal Revenue Code Section 63(c)(3) and 63(f)(1).
          (c) an individual listed below whose gross income exceeds the federal personal exemption amount:
          (i) an individual making a return under Internal Revenue Code Section 443(a)(1) for less than twelve months because of a change in the individual's annual accounting period;
          (ii) an individual described in Internal Revenue Code Section 63(c)(5) (Certain Dependents) who has unearned income in excess of the amount provided in Internal Revenue Code Section 63(c)(5)(A), or who has total gross income in excess of the standard deduction;
          (iii) an individual for whom the standard deduction is zero.
          (d) a nonresident individual with South Carolina gross income greater than the personal exemption amount provided in Internal Revenue Code Section 151(d).
          (e) for purposes of this subsection:
          (i) "basic standard deduction" is as defined in Internal Revenue Code Section 63(c);
          (ii) "exemption amount" is as defined in Internal Revenue Code Section 151(d). In the case of an individual described in Internal Revenue Code Section 151(d)(2), the exemption amount is zero.

*You deprived me of the provisions of SC Code § 12-6-560 by taxing the value of my personal services, and that's extortion, conspiracy against rights, grand theft, mail fraud . . . for starters.

 

South Dakota - NO INCOME TAX

Tennessee

Texas - NO INCOME TAX

Utah

Utah Revised Code § 59-10-103. Definitions.
          (1) As used in this chapter:
          (a) "Adjusted gross income":
          (i) for a resident or nonresident individual, is as defined in Section 62, Internal Revenue Code; or
          (f) "Federal taxable income":
          (i) for a resident or nonresident individual, means taxable income as defined by Section 63, Internal Revenue Code; or
          (w) "Taxable income" or "state taxable income":
          (i) subject to Section 59-10-1404.5, for a resident individual, means the resident individual's adjusted gross income after making the:
          (2)(a) Any term used in this chapter has the same meaning as when used in comparable context in the laws of the United States relating to federal income taxes unless a different meaning is clearly required.
          (b) Any reference to the Internal Revenue Code or to the laws of the United States shall mean the Internal Revenue Code or other provisions of the laws of the United States relating to federal income taxes that are in effect for the taxable year.
          (c) Any reference to a specific section of the Internal Revenue Code or other provision of the laws of the United States relating to federal income taxes shall include any corresponding or comparable provisions of the Internal Revenue Code as amended, redesignated, or reenacted.

*You deprived me of the provisions of Utah Code §§ 59.10.103 and 26 USC §§ 83, 212, 1001, 1011, and 1012 by taxing the value of my personal services, and that's extortion, conspiracy against rights, grand theft, mail fraud . . . for starters.

Vermont
Virginia

VA Code § 58.1-301.-
     A. Any term used in this chapter shall have the same meaning as when used in a comparable context in the laws of the United States relating to federal income taxes, unless a different meaning is clearly required.
     B. Any reference in this chapter to the laws of the United States relating to federal income taxes shall mean the provisions of the Internal Revenue Code of 1954, and amendments thereto, and other provisions of the laws of the United States relating to federal income taxes, as they existed on January 2, 2013, except for[.]

VA Code § 58.1-320.- A tax is hereby annually imposed on the Virginia taxable income for each taxable year of every individual as follows[.]

VA Code § 58.1-322.-
     A. The Virginia taxable income of a resident individual means his federal adjusted gross income for the taxable year, which excludes combat pay for certain members of the Armed Forces of the United States as provided in § 112 of the Internal Revenue Code, as amended, and with the modifications specified in this section.

*You deprived me of the provisions of VA Code §§ 58.1-320 and 58.1-322 by taxing the value of my personal services, and that's extortion, conspiracy against rights, grand theft, mail fraud . . . for starters.

Washington - NO INCOME TAX

West Virginia
Wisconsin

http://docs.legis.wisconsin.gov/statutes/statutes/71/I/05

SUBCHAPTER I
TAXATION OF INDIVIDUALS AND FIDUCIARIES

Wisconsin Revised Statutes § 71.01 Definitions. In this chapter in regard to natural persons and fiduciaries, except fiduciaries of nuclear decommissioning trust or reserve funds:
          (1) "Adjusted gross income", when not preceded by the word "federal", means Wisconsin adjusted gross income, unless otherwise defined or the context plainly requires otherwise.
          (4) "Federal taxable income" and "federal adjusted gross income" of natural persons and fiduciaries mean taxable income or adjusted gross income as determined under the internal revenue code or, if redetermined by the department, as determined by the department under the internal revenue code or as may be determined on final appeal therefrom.
          (5) "Fiduciary", "income" and "person" and all other terms not otherwise defined, have the same meaning as in the internal revenue code unless otherwise defined or the context requires otherwise. (partial omission).

          ((6), (7), (8) omitted).

          (9) "Person" includes natural persons and fiduciaries, unless the context requires otherwise. (partial omission).

          ((10 omitted).

          (13) "Wisconsin adjusted gross income" means federal adjusted gross income, with the modifications prescribed in s. 71.05 (6) to (12), (19), (20), (24), (25), and (26).
          (14) "Wisconsin net operating loss" of persons other than corporations means "federal net operating loss" adjusted as prescribed in s. 71.05 (6) (a) and (b), (7) to (12) and (19) to (21), except s. 71.05 (6) (b) 9, except that no deductions allowable on schedule A for federal income tax purposes are allowable.
          (16) "Wisconsin taxable income" of natural persons means Wisconsin adjusted gross income less the Wisconsin standard deduction, less the personal exemption described under s. 71.05 (23), with losses, depreciation, recapture of benefits, offsets, depletion, deductions, penalties, expenses and other negative income items determined according to the manner that income is or would be allocated, except that the negative income items on individual or separate returns for net rents and other net returns which are marital property attributable to the investment, rental, licensing or other use of nonmarital property shall be allocated to the owner of the property.

Wyoming - NO INCOME TAX