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MOAA’s Military State Report Card and Tax Guide

MOAA has consolidated the annual State Report Card and State Tax Guide. The color-coded maps below assess each state on the taxability of military retired pay and survivor benefits (top map) and whether states have enacted legislation addressing servicemember and military family issues tracked by the Defense-State Liaison Office (bottom map). Information is current as of the dates noted below; consult state authorities for additional/more current information.

 

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State Tax Comparison Map for Military Retirement Pay and SBP

Click on each state to find detailed, specific state tax information.

 

Map Legend

  • Green: Both military retired pay (MRP) and Survivor Benefit Plan payments (SBP) are fully exempt from state taxation.
  • Yellow: MRP and/or SBP receive partial exemption from state taxation.
  • Red: Neither MRP nor SBP is exempt from state taxation
 
Source: MOAA Communications; updated June 15, 2023

 

Map of Issues Affecting Currently Serving Troops and Families

Click on each state for additional information from the Defense-State Liaison Office (DSLO). 

 

Map Legend

  • Green: State has passed or introduced legislation to address, at least in part, 7 or more of the 10 issues tracked by the DSLO.
  • Yellow: State has passed or introduced legislation to address, at least in part, 4-6 of the 10 issues tracked by the DSLO.
  • Red: State has passed or introduced legislation to address, at least in part, 0-3 of the 10 issues tracked by the DSLO.
 
Source: MOAA Communications; current as of Feb. 12, 2024