By the Numbers: Delaware is among 29 states that retain personal income tax exemptions


Twenty-nine states, including Delaware, maintain personal income tax exemptions, even though the 2017 Tax Cuts and Jobs Act suspended such exemptions at the federal level, according to a Tax Foundation analysis.

In the wake of the 2017 federal reforms, six states – Idaho, Utah, Colorado, New Mexico, North Dakota and Missouri – eliminated their personal exemptions for income taxes, the Tax Foundation study found. Such conformity efforts simplify tax-preparation requirements and reduce the chances of ambiguities and complexities.

Delaware’s current personal exemptions are linked to federal exemptions allowed.

Personal tax exemptions are those amounts the taxpayer can deduct from their income on a return – either for themselves or their dependents. The federal tax reforms ended them through 2025, opting instead to nearly double the standard deduction, according to the analysis.

Nine states don’t levy taxes on income: Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington and Wyoming.

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Personal Income Tax Exemptions by State

StatePersonal Exemptions Allowed in State Income Tax?Personal Exemption Status
Alabama Yes State-Defined Deduction or Credit 
AlaskaNo No Personal Income Tax 
ArizonaYes State-Defined Deduction or Credit 
ArkansasYes State-Defined Deduction or Credit 
CaliforniaYes Linked to Federal Exemptions Allowed 
ColoradoNo Eliminated After TCJA Signed 
ConnecticutYes State-Defined Deduction or Credit 
DelawareYes Linked to Federal Exemptions Allowed 
FloridaNo No Personal Income Tax 
GeorgiaYes State-Defined Deduction or Credit 
HawaiiYes Linked to Federal Exemptions Allowed 
IdahoNo Eliminated After TCJA Signed 
IllinoisYes Linked to Federal Exemptions Allowed 
IndianaYes Linked to Federal Exemptions Allowed 
IowaYes State-Defined Deduction or Credit 
KansasYes Linked to Federal Exemptions Allowed 
KentuckyNo No Personal Exemptions Prior to TCJA 
LouisianaYes State-Defined Deduction or Credit 
MaineYes State-Defined Deduction or Credit 
MarylandYes Linked to Federal Exemptions Allowed 
MassachusettsYes State-Defined Deduction or Credit 
MichiganYes State-Defined Deduction or Credit 
MinnesotaYes Linked to Federal Exemptions Allowed 
MississippiYes State-Defined Deduction or Credit 
MissouriNo Eliminated After TCJA Signed 
MontanaYes State-Defined Deduction or Credit 
NebraskaYes Linked to Federal Exemptions Allowed 
NevadaNo No Personal Income Tax 
New HampshireNo No Personal Income Tax 
New JerseyYes State-Defined Deduction or Credit 
New MexicoNo Eliminated After TCJA Signed 
New YorkYes Linked to Federal Exemptions Allowed 
North CarolinaNo No Personal Exemptions Prior to TCJA 
North DakotaNo Eliminated After TCJA Signed 
OhioYes State-Defined Deduction or Credit 
OklahomaYes Linked to Federal Exemptions Allowed 
OregonYes Linked to Federal Exemptions Allowed 
PennsylvaniaNo No Personal Exemptions Prior to TCJA 
Rhode IslandYes State-Defined Deduction or Credit 
South CarolinaYes State-Defined Deduction or Credit 
South DakotaNo No Personal Income Tax 
TennesseeNo No Personal Income Tax 
TexasNo No Personal Income Tax 
UtahNo Eliminated After TCJA Signed 
VermontYes State-Defined Deduction or Credit 
VirginiaYes Linked to Federal Exemptions Allowed 
WashingtonNo No Personal Income Tax 
West VirginiaYes Linked to Federal Exemptions Allowed 
WisconsinYes Linked to Federal Exemptions Allowed 
WyomingNo No Personal Income Tax 
Source: Tax Foundation

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