{
 "title": "Which states tax Social Security and pensions (2026)",
 "publisher": "Retirement Literacy Foundation",
 "url": "https://retirementliteracyfoundation.org/data/states-that-tax-social-security-and-pensions/",
 "as_of": "2026-10-18",
 "headline": {
  "states_taxing_social_security": 8,
  "list": [
   "CO",
   "CT",
   "MN",
   "MT",
   "NM",
   "RI",
   "UT",
   "VT"
  ],
  "states_exempt_with_income_tax": 34,
  "states_without_income_tax": 9,
  "jurisdictions": 51
 },
 "rows": [
  {
   "state": "Alabama",
   "abbr": "AL",
   "taxes_social_security": "No",
   "social_security_rule": "Exempt.",
   "pension_and_retirement_income": "Defined-benefit pensions (public and private) exempt; 401(k) and IRA withdrawals taxable.",
   "military_retirement": "Exempt.",
   "state_revenue_dept_source": "https://www.revenue.alabama.gov/individual-corporate/income-exempt-from-alabama-income-taxation/",
   "verification": "Primary source read 2026-10-18; 401(k) and IRA treatment per state guidance, verify",
   "as_of": "2026-10-18"
  },
  {
   "state": "Alaska",
   "abbr": "AK",
   "taxes_social_security": "No income tax",
   "social_security_rule": "No state income tax.",
   "pension_and_retirement_income": "No state income tax on retirement income.",
   "military_retirement": "No state income tax.",
   "state_revenue_dept_source": "https://tax.alaska.gov/",
   "verification": "Per state guidance, verify",
   "as_of": "2026-10-18"
  },
  {
   "state": "Arizona",
   "abbr": "AZ",
   "taxes_social_security": "No",
   "social_security_rule": "Exempt.",
   "pension_and_retirement_income": "Up to $2,500 per person of U.S. government and Arizona state or local pension income can be subtracted; other pensions, including other states' public pensions, are taxable.",
   "military_retirement": "Exempt: 100% of uniformed-services retirement pay can be subtracted.",
   "state_revenue_dept_source": "https://azdor.gov/individuals",
   "verification": "Primary source read 2026-10-18",
   "as_of": "2026-10-18"
  },
  {
   "state": "Arkansas",
   "abbr": "AR",
   "taxes_social_security": "No",
   "social_security_rule": "Exempt.",
   "pension_and_retirement_income": "First $6,000 of retirement income exempt (public and private).",
   "military_retirement": "Exempt.",
   "state_revenue_dept_source": "https://dfa.arkansas.gov/wp-content/uploads/2024_AR1000F_and_AR1000NR_Instructions.pdf",
   "verification": "Primary source read 2026-10-18; military cell per state guidance, verify",
   "as_of": "2026-10-18"
  },
  {
   "state": "California",
   "abbr": "CA",
   "taxes_social_security": "No",
   "social_security_rule": "Exempt.",
   "pension_and_retirement_income": "Pensions, 401(k) and IRA withdrawals taxable (public and private).",
   "military_retirement": "Taxable for residents; confirm any new military exclusion with the FTB.",
   "state_revenue_dept_source": "https://www.ftb.ca.gov/forms/2023/2023-540-CA-instructions.html",
   "verification": "Primary source read 2026-10-18; military cell; instructions read were the 2023 edition per state guidance, verify",
   "as_of": "2026-10-18"
  },
  {
   "state": "Colorado",
   "abbr": "CO",
   "taxes_social_security": "Yes, partly",
   "social_security_rule": "Age 65+: subtract all federally taxed benefits. Age 55-64: full subtraction only if AGI is $75,000 or less (single) or $95,000 or less (joint), otherwise capped at $20,000. Under 55: survivor benefits only.",
   "pension_and_retirement_income": "Pension subtraction up to $24,000 (age 65+) or $20,000 (age 55-64); Social Security subtraction reduces what is left for other income.",
   "military_retirement": "Same pension subtraction rules apply.",
   "state_revenue_dept_source": "https://tax.colorado.gov/income-tax-subtractions",
   "verification": "Primary source read 2026-10-18",
   "as_of": "2026-10-18"
  },
  {
   "state": "Connecticut",
   "abbr": "CT",
   "taxes_social_security": "Yes, partly",
   "social_security_rule": "Exempt if federal AGI is under $75,000 (single, married filing separately) or under $100,000 (joint, head of household, surviving spouse). Above that, up to 25% of benefits can be taxed.",
   "pension_and_retirement_income": "Pension and traditional IRA subtraction when federal AGI is under $100,000 (single, head of household) or $150,000 (joint), phased in by income.",
   "military_retirement": "Exempt.",
   "state_revenue_dept_source": "https://portal.ct.gov/drs/individuals/connecticut-tax-tips-for-senior-citizens",
   "verification": "Primary source read 2026-10-18; military cell per state guidance, verify",
   "as_of": "2026-10-18"
  },
  {
   "state": "Delaware",
   "abbr": "DE",
   "taxes_social_security": "No",
   "social_security_rule": "Exempt.",
   "pension_and_retirement_income": "Pension exclusion up to $12,500 at age 60+ ($2,000 under 60).",
   "military_retirement": "Pension exclusion of up to $12,500 applies to military retirement pay at any age.",
   "state_revenue_dept_source": "https://revenue.delaware.gov/information/faqs_pit.shtml",
   "verification": "Primary source read 2026-10-18; military cell per state guidance, verify",
   "as_of": "2026-10-18"
  },
  {
   "state": "District of Columbia",
   "abbr": "DC",
   "taxes_social_security": "No",
   "social_security_rule": "Exempt.",
   "pension_and_retirement_income": "Age 62+: up to $3,000 subtraction of taxable pension income, with an income test.",
   "military_retirement": "Taxable; limited subtraction.",
   "state_revenue_dept_source": "https://otr.cfo.dc.gov/sites/default/files/dc/sites/otr/publication/attachments/2024_D40_Booklet_011525.pdf",
   "verification": "Primary source read 2026-10-18; pension and military cells ($3,000 senior pension subtraction not confirmed on a current form) per state guidance, verify",
   "as_of": "2026-10-18"
  },
  {
   "state": "Florida",
   "abbr": "FL",
   "taxes_social_security": "No income tax",
   "social_security_rule": "No state income tax.",
   "pension_and_retirement_income": "No state income tax on retirement income.",
   "military_retirement": "No state income tax.",
   "state_revenue_dept_source": "https://floridarevenue.com/Forms_library/current/brochure/gt800025.pdf",
   "verification": "Primary source read 2026-10-18",
   "as_of": "2026-10-18"
  },
  {
   "state": "Georgia",
   "abbr": "GA",
   "taxes_social_security": "No",
   "social_security_rule": "Exempt.",
   "pension_and_retirement_income": "Retirement income exclusion up to $35,000 (age 62-64) or $65,000 (age 65+) per person.",
   "military_retirement": "Included in the retirement income exclusion; a separate military retirement exclusion (2025 HB 266) cannot be combined with it.",
   "state_revenue_dept_source": "https://dor.georgia.gov/retirement-income-exclusion",
   "verification": "Primary source read 2026-10-18; military cell per state guidance, verify",
   "as_of": "2026-10-18"
  },
  {
   "state": "Hawaii",
   "abbr": "HI",
   "taxes_social_security": "No",
   "social_security_rule": "Exempt.",
   "pension_and_retirement_income": "Employer-funded pensions exempt; distributions from your own voluntary contributions are taxable.",
   "military_retirement": "Exempt as an employer-funded pension.",
   "state_revenue_dept_source": "https://files.hawaii.gov/tax/forms/2025/n11ins.pdf",
   "verification": "Primary source read 2026-10-18; military cell per state guidance, verify",
   "as_of": "2026-10-18"
  },
  {
   "state": "Idaho",
   "abbr": "ID",
   "taxes_social_security": "No",
   "social_security_rule": "Exempt.",
   "pension_and_retirement_income": "Deduction at age 65 (or disabled and 62+) only for specific sources (civil service, military, Idaho firefighter and police funds); capped and reduced by Social Security.",
   "military_retirement": "Eligible for the retirement benefits deduction.",
   "state_revenue_dept_source": "https://tax.idaho.gov/taxes/income-tax/individual-income/popular-credits-and-deductions/idaho-retirement-benefits-deduction/",
   "verification": "Primary source read 2026-10-18; Social Security cell per state guidance, verify",
   "as_of": "2026-10-18"
  },
  {
   "state": "Illinois",
   "abbr": "IL",
   "taxes_social_security": "No",
   "social_security_rule": "Exempt.",
   "pension_and_retirement_income": "Qualified retirement income (pensions, 401(k), IRA) exempt.",
   "military_retirement": "Exempt.",
   "state_revenue_dept_source": "https://tax.illinois.gov/content/dam/soi/en/web/tax/research/publications/pubs/documents/pub-120.pdf",
   "verification": "Primary source read 2026-10-18; military cell per state guidance, verify",
   "as_of": "2026-10-18"
  },
  {
   "state": "Indiana",
   "abbr": "IN",
   "taxes_social_security": "No",
   "social_security_rule": "Exempt.",
   "pension_and_retirement_income": "Most pensions and retirement withdrawals taxable (flat rate); federal civil service retirement adjustment at age 62+ (capped).",
   "military_retirement": "Deductible in full (2022 and later), including survivor benefits.",
   "state_revenue_dept_source": "https://secure.in.gov/dor/i-am-a/individual/deductions/",
   "verification": "Primary source read 2026-10-18",
   "as_of": "2026-10-18"
  },
  {
   "state": "Iowa",
   "abbr": "IA",
   "taxes_social_security": "No",
   "social_security_rule": "Exempt.",
   "pension_and_retirement_income": "Retirement income excluded at age 55+, if disabled, or as a qualifying survivor (2023 and later).",
   "military_retirement": "Exempt at any age.",
   "state_revenue_dept_source": "https://revenue.iowa.gov/taxes/tax-guidance/individual-income-tax/retirement-income-tax-guidance",
   "verification": "Primary source read 2026-10-18",
   "as_of": "2026-10-18"
  },
  {
   "state": "Kansas",
   "abbr": "KS",
   "taxes_social_security": "No",
   "social_security_rule": "Exempt (since 2024).",
   "pension_and_retirement_income": "KPERS, Kansas police and fire, federal and military retirement benefits exempt; private pensions appear taxable.",
   "military_retirement": "Exempt.",
   "state_revenue_dept_source": "https://www.ksrevenue.gov/faqs-taxii.html",
   "verification": "Primary source read 2026-10-18; private-pension cell per state guidance, verify",
   "as_of": "2026-10-18"
  },
  {
   "state": "Kentucky",
   "abbr": "KY",
   "taxes_social_security": "No",
   "social_security_rule": "Exempt.",
   "pension_and_retirement_income": "Retirement income exclusion up to $31,110 per person (all pension types).",
   "military_retirement": "Exempt through the exclusion and military provisions.",
   "state_revenue_dept_source": "https://revenue.ky.gov/Forms/Schedule%20M%20(2025).pdf",
   "verification": "Primary source read 2026-10-18; military cell per state guidance, verify",
   "as_of": "2026-10-18"
  },
  {
   "state": "Louisiana",
   "abbr": "LA",
   "taxes_social_security": "No",
   "social_security_rule": "Exempt (federally taxed benefits may be excluded).",
   "pension_and_retirement_income": "Public pensions exempt; retirement exclusion of $12,000 at age 65+ starting 2025, indexed yearly.",
   "military_retirement": "Exempt.",
   "state_revenue_dept_source": "https://revenue.louisiana.gov/tax-education-and-faqs/faqs/income-tax-reform/did-the-annual-retirement-exemption-change/",
   "verification": "Primary source read 2026-10-18; military cell per state guidance, verify",
   "as_of": "2026-10-18"
  },
  {
   "state": "Maine",
   "abbr": "ME",
   "taxes_social_security": "No",
   "social_security_rule": "Exempt.",
   "pension_and_retirement_income": "Deduction up to $48,216 per person for 2025, reduced by Social Security benefits and phased out at high income.",
   "military_retirement": "Military retirement pay is not reduced by the Social Security offset.",
   "state_revenue_dept_source": "https://www.maine.gov/revenue/faq/individual-income-tax",
   "verification": "Primary source read 2026-10-18; military cell per state guidance, verify",
   "as_of": "2026-10-18"
  },
  {
   "state": "Maryland",
   "abbr": "MD",
   "taxes_social_security": "No",
   "social_security_rule": "Exempt.",
   "pension_and_retirement_income": "Exclusion up to $41,200 for 2025 at age 65+ or disabled, reduced by Social Security benefits.",
   "military_retirement": "Subtract up to $20,000 (age 55+) or $12,500 (under 55).",
   "state_revenue_dept_source": "https://www.marylandtaxes.gov/individual/income/filing/pension-exclusion.php",
   "verification": "Primary source read 2026-10-18",
   "as_of": "2026-10-18"
  },
  {
   "state": "Massachusetts",
   "abbr": "MA",
   "taxes_social_security": "No",
   "social_security_rule": "Exempt.",
   "pension_and_retirement_income": "Many public pensions (Massachusetts, other states' and federal contributory plans) exempt; most private pensions taxable.",
   "military_retirement": "Exempt under 1997 law; confirm with DOR.",
   "state_revenue_dept_source": "https://www.mass.gov/info-details/massachusetts-tax-information-for-seniors-and-retirees",
   "verification": "Primary source read 2026-10-18; military cell per state guidance, verify",
   "as_of": "2026-10-18"
  },
  {
   "state": "Michigan",
   "abbr": "MI",
   "taxes_social_security": "No",
   "social_security_rule": "Exempt.",
   "pension_and_retirement_income": "Deductions depend on birth year (before 1946, 1946-1952, 1953-1958, later); public pensions get larger deductions.",
   "military_retirement": "Exempt.",
   "state_revenue_dept_source": "https://www.michigan.gov/taxes/iit/tax-guidance/tax-situations/retirement-and-pension-benefits",
   "verification": "Primary source read 2026-10-18; military cell; dollar caps differ across Treasury documents per state guidance, verify",
   "as_of": "2026-10-18"
  },
  {
   "state": "Minnesota",
   "abbr": "MN",
   "taxes_social_security": "Yes, partly",
   "social_security_rule": "2025 returns: full subtraction if AGI is under $108,320 (joint) or $84,490 (single or head of household); the subtraction drops 10% for each $4,000 of AGI above that.",
   "pension_and_retirement_income": "Private pensions taxable; qualified public pension subtraction available.",
   "military_retirement": "Exempt.",
   "state_revenue_dept_source": "https://www.revenue.state.mn.us/social-security-benefit-subtraction",
   "verification": "Primary source read 2026-10-18",
   "as_of": "2026-10-18"
  },
  {
   "state": "Mississippi",
   "abbr": "MS",
   "taxes_social_security": "No",
   "social_security_rule": "Exempt.",
   "pension_and_retirement_income": "Qualified retirement income exempt; early distributions are taxable.",
   "military_retirement": "Exempt.",
   "state_revenue_dept_source": "https://www.dor.ms.gov/individual/individual-income-tax-frequently-asked-questions",
   "verification": "Primary source read 2026-10-18",
   "as_of": "2026-10-18"
  },
  {
   "state": "Missouri",
   "abbr": "MO",
   "taxes_social_security": "No",
   "social_security_rule": "Exempt: 100% of the taxable amount (age 62+ or disability benefits).",
   "pension_and_retirement_income": "Public pensions exempt up to a cap ($47,633 for 2025); private pension deduction up to $6,000, income-tested.",
   "military_retirement": "Reported as a subtraction.",
   "state_revenue_dept_source": "https://dor.mo.gov/forms/4711_2025.pdf",
   "verification": "Primary source read 2026-10-18; military cell per state guidance, verify",
   "as_of": "2026-10-18"
  },
  {
   "state": "Montana",
   "abbr": "MT",
   "taxes_social_security": "Yes, partly",
   "social_security_rule": "Taxed to the extent it is federally taxable; the 2025 Form 2 has no separate Social Security subtraction.",
   "pension_and_retirement_income": "Taxable; flat $5,660 subtraction at age 65+ ($11,320 if both spouses are 65+) on the 2025 return.",
   "military_retirement": "Working military retirees who stayed or became residents may subtract 50% of military retirement income (limited to Montana earned income) for five years.",
   "state_revenue_dept_source": "https://revenue.mt.gov/files/forms/Montana-Individual-Income-Tax-Return-Form-2-Instructions/2025_Montana_Individual_Income_Tax_Return_Form_2_Instructions.pdf",
   "verification": "Primary source read 2026-10-18",
   "as_of": "2026-10-18"
  },
  {
   "state": "Nebraska",
   "abbr": "NE",
   "taxes_social_security": "No",
   "social_security_rule": "Exempt: the entire federally taxed amount (tax year 2024 and later).",
   "pension_and_retirement_income": "Pensions taxable; no general exclusion.",
   "military_retirement": "Exempt: 100% of military retirement benefits (2022 and later).",
   "state_revenue_dept_source": "https://revenue.nebraska.gov/sites/default/files/doc/tax-forms/2025/f_Individual_Income_Tax_Booklet.pdf",
   "verification": "Primary source read 2026-10-18",
   "as_of": "2026-10-18"
  },
  {
   "state": "Nevada",
   "abbr": "NV",
   "taxes_social_security": "No income tax",
   "social_security_rule": "No state income tax.",
   "pension_and_retirement_income": "No state income tax on retirement income.",
   "military_retirement": "No state income tax.",
   "state_revenue_dept_source": "https://tax.nv.gov/about-nevada-department-of-taxation/income-tax-in-nevada/",
   "verification": "Primary source read 2026-10-18",
   "as_of": "2026-10-18"
  },
  {
   "state": "New Hampshire",
   "abbr": "NH",
   "taxes_social_security": "No income tax",
   "social_security_rule": "No state income tax.",
   "pension_and_retirement_income": "No tax on wages or pensions; the interest and dividends tax was repealed January 1, 2025.",
   "military_retirement": "No state income tax.",
   "state_revenue_dept_source": "https://www.revenue.nh.gov/news-and-media/repeal-nh-interest-and-dividends-tax-now-effect",
   "verification": "Primary source read 2026-10-18; no tax on wages or pensions per state guidance, verify",
   "as_of": "2026-10-18"
  },
  {
   "state": "New Jersey",
   "abbr": "NJ",
   "taxes_social_security": "No",
   "social_security_rule": "Exempt.",
   "pension_and_retirement_income": "At age 62+ or disabled with income of $150,000 or less, exclusion up to $100,000 (joint), $75,000 (single, head of household) or $50,000 (separate); joint filers get 50% at $100,001-$125,000 and 25% at $125,001-$150,000.",
   "military_retirement": "Exempt.",
   "state_revenue_dept_source": "https://www.nj.gov/treasury/taxation/njit7.shtml",
   "verification": "Primary source read 2026-10-18; Social Security and military cells per state guidance, verify",
   "as_of": "2026-10-18"
  },
  {
   "state": "New Mexico",
   "abbr": "NM",
   "taxes_social_security": "Yes, partly",
   "social_security_rule": "Exempt if federal AGI is $100,000 or less (single), $75,000 or less (married filing separately) or $150,000 or less (joint, head of household, surviving spouse). Above the limit the benefits are taxed.",
   "pension_and_retirement_income": "Exemption of up to $8,000 at age 65+ (or blind) that phases out as AGI rises (none above $51,000 joint or $28,500 single).",
   "military_retirement": "Exemption of up to $30,000 of armed forces retirement pay per retiree (PIT-ADJ line 24).",
   "state_revenue_dept_source": "https://realfile.tax.newmexico.gov/2025pit-adj-ins.pdf",
   "verification": "Primary source read 2026-10-18",
   "as_of": "2026-10-18"
  },
  {
   "state": "New York",
   "abbr": "NY",
   "taxes_social_security": "No",
   "social_security_rule": "Exempt.",
   "pension_and_retirement_income": "NY State, local and federal government pensions can be fully subtracted; up to $20,000 exclusion for other qualifying pensions at age 59 1/2+.",
   "military_retirement": "Exempt.",
   "state_revenue_dept_source": "https://www.tax.ny.gov/forms/html-instructions/2025/it/it201i-2025.htm",
   "verification": "Primary source read 2026-10-18; military cell per state guidance, verify",
   "as_of": "2026-10-18"
  },
  {
   "state": "North Carolina",
   "abbr": "NC",
   "taxes_social_security": "No",
   "social_security_rule": "Exempt.",
   "pension_and_retirement_income": "Private pensions taxable; certain government pensions vested by August 12, 1989 exempt (Bailey).",
   "military_retirement": "Deduction for qualifying uniformed-services retirement pay (Schedule S, line 21).",
   "state_revenue_dept_source": "https://www.ncdor.gov/2025-d-401-individual-income-tax-instructions/open",
   "verification": "Primary source read 2026-10-18; Social Security and military cells per state guidance, verify",
   "as_of": "2026-10-18"
  },
  {
   "state": "North Dakota",
   "abbr": "ND",
   "taxes_social_security": "No",
   "social_security_rule": "Subtracted on Form ND-1 (line 15); confirm any income limit in the instructions.",
   "pension_and_retirement_income": "Pensions taxable.",
   "military_retirement": "Military retirement benefits deductible up to the federally taxed amount.",
   "state_revenue_dept_source": "https://www.tax.nd.gov/sites/www/files/documents/forms/individual/2025-iit/28702-form-nd-1-2025.pdf",
   "verification": "Primary source read 2026-10-18; Social Security income limit per state guidance, verify",
   "as_of": "2026-10-18"
  },
  {
   "state": "Ohio",
   "abbr": "OH",
   "taxes_social_security": "No",
   "social_security_rule": "Exempt.",
   "pension_and_retirement_income": "Retirement income credit (small, income-tested) for taxed pension, IRA and 401(k) income; $50 credit at age 65+.",
   "military_retirement": "Retired uniformed-services pay is deductible.",
   "state_revenue_dept_source": "https://tax.ohio.gov/help-center/faqs/income-retirement-income/income-retirement-income",
   "verification": "Primary source read 2026-10-18",
   "as_of": "2026-10-18"
  },
  {
   "state": "Oklahoma",
   "abbr": "OK",
   "taxes_social_security": "No",
   "social_security_rule": "Exempt.",
   "pension_and_retirement_income": "Up to $10,000 of retirement income excluded; federal civil service (CSRS) benefits fully excludable.",
   "military_retirement": "Exempt (100%, 2022 and later).",
   "state_revenue_dept_source": "https://oklahoma.gov/content/dam/ok/en/tax/documents/forms/individuals/current/511-Pkt.pdf",
   "verification": "Primary source read 2026-10-18",
   "as_of": "2026-10-18"
  },
  {
   "state": "Oregon",
   "abbr": "OR",
   "taxes_social_security": "No",
   "social_security_rule": "Exempt.",
   "pension_and_retirement_income": "Federal pension subtraction for the share of service before October 1, 1991; retirement income credit at 62+ is income-tested.",
   "military_retirement": "Confirm with DOR.",
   "state_revenue_dept_source": "https://www.oregon.gov/dor/forms/FormsPubs/form-or-40-n_101-048_2025.pdf",
   "verification": "Primary source read 2026-10-18; military cell per state guidance, verify",
   "as_of": "2026-10-18"
  },
  {
   "state": "Pennsylvania",
   "abbr": "PA",
   "taxes_social_security": "No",
   "social_security_rule": "Exempt.",
   "pension_and_retirement_income": "Eligible plan distributions after retirement age are exempt; IRA withdrawals before age 59 1/2 are taxable.",
   "military_retirement": "Exempt.",
   "state_revenue_dept_source": "https://www.pa.gov/agencies/revenue/forms-and-publications/pa-personal-income-tax-guide/gross-compensation",
   "verification": "Primary source read 2026-10-18; military cell per state guidance, verify",
   "as_of": "2026-10-18"
  },
  {
   "state": "Rhode Island",
   "abbr": "RI",
   "taxes_social_security": "Yes, partly",
   "social_security_rule": "Exempt at full retirement age if federal AGI is $107,000 or less (single, head of household, separate) or $133,500 or less (joint). Otherwise the federally taxable amount is taxed.",
   "pension_and_retirement_income": "Modification up to $50,000 (2025) of pension income at full retirement age, same AGI limits; IRA income does not qualify.",
   "military_retirement": "Separate military service pension modification; the same income cannot be used for both.",
   "state_revenue_dept_source": "https://tax.ri.gov/sites/g/files/xkgbur541/files/2026-02/PUB_2026-01_Retirement_Income_Guide.pdf",
   "verification": "Primary source read 2026-10-18",
   "as_of": "2026-10-18"
  },
  {
   "state": "South Carolina",
   "abbr": "SC",
   "taxes_social_security": "No",
   "social_security_rule": "Exempt.",
   "pension_and_retirement_income": "Retirement deduction up to $10,000 at age 65+; with the age-65 deduction the combined cap is $15,000 per person.",
   "military_retirement": "Deductible in full at any age (2022 and later).",
   "state_revenue_dept_source": "https://dor.sc.gov/income-tax-age-65-and-older-deduction-general-and-military-retirement-deductions-and-earned-income-offset",
   "verification": "Primary source read 2026-10-18",
   "as_of": "2026-10-18"
  },
  {
   "state": "South Dakota",
   "abbr": "SD",
   "taxes_social_security": "No income tax",
   "social_security_rule": "No state income tax.",
   "pension_and_retirement_income": "No state income tax on retirement income.",
   "military_retirement": "No state income tax.",
   "state_revenue_dept_source": "https://dor.sd.gov/individuals/taxes/",
   "verification": "Primary source read 2026-10-18",
   "as_of": "2026-10-18"
  },
  {
   "state": "Tennessee",
   "abbr": "TN",
   "taxes_social_security": "No income tax",
   "social_security_rule": "No state income tax.",
   "pension_and_retirement_income": "No state income tax on retirement income.",
   "military_retirement": "No state income tax.",
   "state_revenue_dept_source": "https://revenue.support.tn.gov/hc/en-us/articles/360057828631-HIT-3-Hall-Income-Tax-Repealed-Beginning-January-1-2021",
   "verification": "Primary source read 2026-10-18",
   "as_of": "2026-10-18"
  },
  {
   "state": "Texas",
   "abbr": "TX",
   "taxes_social_security": "No income tax",
   "social_security_rule": "No state income tax.",
   "pension_and_retirement_income": "No state income tax on retirement income.",
   "military_retirement": "No state income tax.",
   "state_revenue_dept_source": "https://comptroller.texas.gov/economy/fiscal-notes/archive/2023/dec/proptax.php",
   "verification": "Primary source read 2026-10-18",
   "as_of": "2026-10-18"
  },
  {
   "state": "Utah",
   "abbr": "UT",
   "taxes_social_security": "Yes, partly",
   "social_security_rule": "Taxed on the federal amount, then a Social Security benefits credit that phases out as income rises; many retirees owe little or nothing.",
   "pension_and_retirement_income": "Retirement credit of up to $450 per person if born on or before December 31, 1952; cannot be combined with the Social Security or military credits.",
   "military_retirement": "Military retirement credit of 4.5% of taxable military retirement pay.",
   "state_revenue_dept_source": "https://files.tax.utah.gov/tax/forms/current/tc-40inst.pdf",
   "verification": "Primary source read 2026-10-18",
   "as_of": "2026-10-18"
  },
  {
   "state": "Vermont",
   "abbr": "VT",
   "taxes_social_security": "Yes, partly",
   "social_security_rule": "2025: full exemption if AGI is $55,000 or less (single) or $70,000 or less (joint); partial exemption up to $64,999 / $79,999; none at $65,000 / $80,000 or more.",
   "pension_and_retirement_income": "Exclusion for certain federal and military retirement income with AGI limits; only one retirement-related exemption per return.",
   "military_retirement": "Military retirement exclusion, which can be taken alongside the Social Security exemption.",
   "state_revenue_dept_source": "https://tax.vermont.gov/individuals/income-tax-returns/social-security-exemption",
   "verification": "Primary source read 2026-10-18; pension cell per state guidance, verify",
   "as_of": "2026-10-18"
  },
  {
   "state": "Virginia",
   "abbr": "VA",
   "taxes_social_security": "No",
   "social_security_rule": "Exempt.",
   "pension_and_retirement_income": "Age deduction up to $12,000 per person (born by January 1, 1961 for 2025), reduced $1 for each $1 of AGI over $50,000 (single) or $75,000 (joint), counted without Social Security.",
   "military_retirement": "Military retirement subtraction (capped, age rules).",
   "state_revenue_dept_source": "https://www.tax.virginia.gov/sites/default/files/vatax-pdf/2025-760-instructions.pdf",
   "verification": "Primary source read 2026-10-18; military cell per state guidance, verify",
   "as_of": "2026-10-18"
  },
  {
   "state": "Washington",
   "abbr": "WA",
   "taxes_social_security": "No income tax",
   "social_security_rule": "No income tax on wages or retirement income.",
   "pension_and_retirement_income": "Pensions are not taxed; the state taxes only large long-term capital gains.",
   "military_retirement": "No state income tax.",
   "state_revenue_dept_source": "https://dor.wa.gov/laws-rules/interim-statement-regarding-capital-gains-excise-tax-and-calculation-credit-taxes-paid-another",
   "verification": "Primary source read 2026-10-18; no tax on wages or retirement income; the 7% capital gains excise tax is confirmed per state guidance, verify",
   "as_of": "2026-10-18"
  },
  {
   "state": "West Virginia",
   "abbr": "WV",
   "taxes_social_security": "No",
   "social_security_rule": "Exempt: 100% of benefits for taxable years beginning on or after January 1, 2026 (W. Va. Code 11-21-12; Tax Division page).",
   "pension_and_retirement_income": "$8,000 modification for age 65+ and certain public pensions; income-tested during the phase-in.",
   "military_retirement": "Exempt.",
   "state_revenue_dept_source": "https://tax.wv.gov/Individuals/SeniorCitizens/Pages/SeniorCitizenSocialSecurityModification.aspx",
   "verification": "Primary source read 2026-10-18",
   "as_of": "2026-10-18"
  },
  {
   "state": "Wisconsin",
   "abbr": "WI",
   "taxes_social_security": "No",
   "social_security_rule": "Exempt.",
   "pension_and_retirement_income": "Age 67+: subtract up to $24,000 ($48,000 for certain joint filers) of qualified retirement income starting 2025; age 65+: up to $5,000 with income limits.",
   "military_retirement": "Exempt.",
   "state_revenue_dept_source": "https://www.revenue.wi.gov/DOR%20Publications/pb126.pdf",
   "verification": "Primary source read 2026-10-18",
   "as_of": "2026-10-18"
  },
  {
   "state": "Wyoming",
   "abbr": "WY",
   "taxes_social_security": "No income tax",
   "social_security_rule": "No state income tax.",
   "pension_and_retirement_income": "No state income tax on retirement income.",
   "military_retirement": "No state income tax.",
   "state_revenue_dept_source": "https://revenue.wyo.gov/",
   "verification": "Primary source read 2026-10-18; no income tax (read on State of Wyoming pages, not the revenue department) per state guidance, verify",
   "as_of": "2026-10-18"
  }
 ]
}