https://www.pewtrusts.org/-/media/post-launch-images/2016/03/how_states_piggyback_on_federal_personal_income_tax_calculations/how_states_piggyback_on_federal_personal_income_tax_calculations_16x9.jpg

how states piggyback on federal personal income tax calculations

By incorporating range of federal tax expenditures, Of the 41 states plus District of Columbia with broad-based income taxes, 40 and District link to the federal tax system, into their tax codes. ... In 2013, 23 states and District offered version of it, calculated as percentage..

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