State Tax Maps
Interactive state-by-state reference maps. Compare capital gains tax rules, estate exemptions, opportunity zone conformity, filing status multipliers, and marital property paradigms across all 50 states and key localities.
Qualified Dividend Treatment
State treatment of IRC §1(h)(11) qualified dividends. Federally taxed at 0/15/20% LTCG rates; most states tax them at ordinary income rates instead.
No income tax (moot)
Ordinary income rates
Partial exclusion
Preferential / exempt
Unresolved
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TY2025. ND: 40% exclusion under N.D.C.C. §57-38-30.3 applies equally to LTCG and qualified dividends. GU/VI: Mirror Code incorporates §1(h)(11). MP: domestic-corporation substitution issue unresolved. AS: IRC frozen at 12/31/2000, before JGTRRA 2003 enacted the preference.