Citizens for Tax Justice , 202-626-3780 June 13, 2003
The Bush Tax Plan, State-by-State

Click here to see this analysis in PDF format.
Click here to see the summary table in PDF format.
Click here to see more detailed state-by-state tables in PDF format.

Related CTJ Analyses
Most Taxpayers Get Little Help from Bush Tax Plan5/30/03
Effects of First Three Bush Tax Cuts6/4/03

Citizens for Tax Justice today released a state-by-state analysis of the final version of President Bush’s tax cut plan, as signed by the President on May 28. The analysis was performed using the Institute on Taxation and Economic Policy’s Tax Model.

The analysis shows how the enacted tax cuts will affect taxpayers at various income levels in each state and the District of Columbia for each year from 2003 to 2006, and estimates the total tax cuts accruing to each income group for the entire four-year period.

Low- and Middle- Income Taxpayers: Nationwide, the bottom 60 percent of taxpayers will receive, on average, a total of $350 over the next four years, or less than $100 per year. Citizens of wealthier states generally get larger average tax reductions, while residents of poorer states get smaller average tax reductions. For example:

  • The four-year tax cuts for the bottom 60 percent of taxpayers in seven states—New Hampshire, Connecticut, Alaska, New Jersey, Minnesota, Vermont, and Maryland—are more than 40 percent higher than the national average tax cuts.
  • In contrast, the poorest 60 percent of taxpayers in eight states—Mississippi, Louisiana, West Virginia, Alabama, South Carolina, Tennessee, Arkansas and Kentucky—will receive a four-year tax cut of more than 25 percent below the national average.

The wealthiest taxpayers: Nationwide, the wealthiest 1 percent of Americans will receive, on average, a total of $96,634 in tax cuts over the next four years. In individual states, this figure ranges from a high of $213,514 in Connecticut to a low of $33,775 in West Virginia.

Average Four-Year Tax Cuts, by State
  Bottom 60% Rank Top 1% Rank
U.S. Average $ –350   $ –96,634  
Highest –561 NH –213,514 CT
Lowest –181 MS –33,775 WV
Alabama –222 48 –59,364 36
Alaska –504 3 –61,416 33
Arizona –354 31 –74,611 20
Arkansas –253 45 –63,649 30
California –382 21 –130,401 8
Colorado –389 19 –96,530 15
Connecticut –543 2 –213,514 1
Delaware –319 38 –98,855 13
Dist. of Col. –362 28 –192,353 2
Florida –326 37 –124,913 9
Georgia –277 42 –73,727 21
Hawaii –379 24 –53,174 42
Idaho –312 39 –63,569 31
Illinois –424 13 –117,804 10
Indiana –408 16 –60,971 34
Iowa –390 18 –47,021 46
Kansas –427 12 –70,551 25
Kentucky –257 44 –53,074 43
Louisiana –196 50 –57,269 39
Maine –366 26 –56,861 40
Maryland –491 7 –94,343 16
Massachusetts –444 10 –178,762 3
Michigan –423 14 –72,620 23
Minnesota –495 5 –72,324 24
Mississippi –181 51 –45,784 48
Missouri –342 32 –69,905 26
Montana –336 34 –46,229 47
Nebraska –406 17 –62,977 32
Nevada –357 30 –158,289 5
New Hampshire –561 1 –117,397 11
New Jersey –496 4 –115,426 12
New Mexico –328 36 –41,765 50
New York –339 33 –147,526 6
North Carolina –309 40 –58,810 37
North Dakota –362 29 –41,806 49
Ohio –380 23 –53,240 41
Oklahoma –275 43 –51,856 45
Oregon –368 25 –57,438 38
Pennsylvania –381 22 –85,684 18
Rhode Island –331 35 –78,306 19
South Carolina –231 47 –52,710 44
South Dakota –382 20 –72,976 22
Tennessee –252 46 –67,768 29
Texas –309 41 –97,780 14
Utah –414 15 –69,528 27
Vermont –492 6 –60,677 35
Virginia –364 27 –91,195 17
Washington –461 9 –138,211 7
West Virginia –221 49 –33,775 51
Wisconsin –439 11 –68,472 28
Wyoming –480 8 –158,518 4

Click here to see the summary table in PDF format.
Click here to see more detailed state-by-state tables in PDF format.

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