Source: The Federation of Tax Administrators from various sources.
(a) 17 states have statutory provision for automatic adjustment of tax brackets, personal exemption or standard deductions to the rate of inflation. Massachusetts, Michigan, Nebraska and Ohio indexes the personal exemption amounts only.
(b) For joint returns, the taxes are twice the tax imposed on half the income.
(c) tax credits.
(d) These states allow personal exemption or standard deductions as provided in the IRC.  Utah allows a personal exemption equal to three-fourths the federal exemptions.
(e) A special tax table is available for low income taxpayers reducing their tax payments.
(f) Combined personal exemptions and standard deduction.  An additional tax credit is allowed ranging from 75% to 0% based on state adjusted gross income.  Exemption amounts are phased out for higher income taxpayers until they are eliminated for households earning over $56,500.
(g) The tax brackets reported are for single individuals.  For married households filing separately, the same rates apply to income brackets ranging from $500 to $5,000; and the income brackets range from $1,000 to $10,000 for joint filers.
(h)  For joint returns, the tax is twice the tax imposed on half the income.  A $10 filing tax is charge for each return and a $15 credit is allowed for each exemption.
(i)  Combined personal exemption and standard deduction.
(j) The tax brackets reported are for single individual.  For married couples filing jointly, the same rates apply for income under $31,150 to over $123,751. A 6.4% AMT rate is also applicable.
(k) The tax brackets reported are for single individual.  For married couples filing jointly, the same rates apply for income under $4,000 to over $50,001.
(l) The tax brackets reported are for single individuals.  For married couples filing jointly, the tax rates range from 1.4% to 8.97% (with 7 income brackets) applying to income brackets from $20,000 to over $500,000.
(m) The tax brackets reported are for single individuals.  For married couples filing jointly, the same rates apply for income under $8,000 to over $24,000.  Married households filing separately pay the tax imposed on half the income.
(n) The tax brackets reported are for single individuals.  For married taxpayers, the same rates apply  to income brackets ranging from  $21,250 to $200,000.  Lower exemption amounts allowed for high income taxpayers. Tax rate scheduled to decrease after tax year 2007.
(o) The tax brackets reported are for single individuals.  For married taxpayers, the same rates apply  to income brackets ranging from  $51,200 to $336,551.  An additional $300 personal exemption is allowed for joint returns or unmarried head of households.
(p) Plus an additional $20 per exemption tax credit.
(q) The rate range reported is for single persons not deducting federal income tax.  For married persons filing jointly, the same rates apply to income brackets ranging from $2,000 to $15,000.  Separate schedules, with rates ranging from 0.5% to 10%, apply to taxpayers deducting federal income taxes.
(r) Deduction is limited to $10,000 for joint returns and $5,000 for individuals in Missouri and to $5,000 in Oregon.
(s)  Federal Tax Liability prior to the enactment of Economic Growth and Tax Relief Act of 2001.
(t) One half of the federal income taxes are deductible. Taxpayer has an option of using the standard brackets and rates with all deductions, or paying a flat 5.35% of income with limited deductions.
(u) The tax brackets reported are for single individuals.  For married couples filing jointly, the same rates apply for income under $51,200 to over $336,551.
(v) The tax brackets reported are for single individuals.  For married taxpayers, the same rates apply to income brackets ranging from $12,210 to $183,211. An additional $250 exemption is provided for each taxpayer or spouse age 65 or over.
(w) An additional 1% tax is imposed on taxable income over $1 million.