{
  "slug": "income-tax-states",
  "title": "The Income Tax Exit",
  "metric": "Income tax structure",
  "unit": "state law category",
  "year": "2025",
  "source": {
    "name": "Americans for Tax Reform",
    "url": "https://www.revenue.nh.gov/news-and-media/repeal-nh-interest-and-dividends-tax-now-effect"
  },
  "values": {
    "AK": "zero",
    "AL": "graduated",
    "AR": "graduated",
    "AZ": "flat",
    "CA": "graduated",
    "CO": "flat",
    "CT": "graduated",
    "DE": "graduated",
    "FL": "zero",
    "GA": "flat",
    "HI": "graduated",
    "IA": "flat",
    "ID": "flat",
    "IL": "flat",
    "IN": "flat",
    "KS": "graduated",
    "KY": "flat",
    "LA": "graduated",
    "MA": "graduated",
    "MD": "graduated",
    "ME": "graduated",
    "MI": "flat",
    "MN": "graduated",
    "MO": "graduated",
    "MS": "flat",
    "MT": "graduated",
    "NC": "flat",
    "ND": "graduated",
    "NE": "graduated",
    "NH": "zero",
    "NJ": "graduated",
    "NM": "graduated",
    "NV": "zero",
    "NY": "graduated",
    "OH": "graduated",
    "OK": "graduated",
    "OR": "graduated",
    "PA": "flat",
    "RI": "graduated",
    "SC": "graduated",
    "SD": "zero",
    "TN": "zero",
    "TX": "zero",
    "UT": "flat",
    "VA": "graduated",
    "VT": "graduated",
    "WA": "flat",
    "WI": "graduated",
    "WV": "moving",
    "WY": "zero"
  }
}