<Table> <Tr> <Th_colspan="3"> (show) State corporate income tax rates in the United States in 2010 </Th> </Tr> <Tr> <Th> State </Th> <Th> Tax Rate (s) </Th> <Th> Tax Bracket (s) </Th> </Tr> <Tr> <Td> Alabama (a) </Td> <Td> 6.5% </Td> <Td> $0 </Td> </Tr> <Tr> <Td> Alaska </Td> <Td> 1% <P> 2% 3% 4% 5% 6% 7% 8% 9% 9.4% </P> </Td> <Td> $0 <P> $10 K $20 K $30 K $40 K $50 K $60 K $70 K $80 K $90 K </P> </Td> </Tr> <Tr> <Td> Arizona </Td> <Td> 6.968% </Td> <Td> $0 </Td> </Tr> <Tr> <Td> Arkansas (h) </Td> <Td> 1% <P> 2% 3% 5% 6% 6.5% </P> </Td> <Td> $0 <P> $3 K $6 K $11 K $25 K $100 K </P> </Td> </Tr> <Tr> <Td> California (g) </Td> <Td> 8.84% </Td> <Td> $0 </Td> </Tr> <Tr> <Td> Colorado </Td> <Td> 4.63% </Td> <Td> $0 </Td> </Tr> <Tr> <Td> Connecticut </Td> <Td> 7.5% </Td> <Td> $0 </Td> </Tr> <Tr> <Td> Delaware </Td> <Td> 8.7% </Td> <Td> $0 </Td> </Tr> <Tr> <Td> Florida (g) </Td> <Td> 5.5% </Td> <Td> $0 </Td> </Tr> <Tr> <Td> Georgia </Td> <Td> 6% </Td> <Td> $0 </Td> </Tr> <Tr> <Td> Hawaii </Td> <Td> 4.4% <P> 5.4% 6.4% </P> </Td> <Td> $0 <P> $25 K $100 K </P> </Td> </Tr> <Tr> <Td> Idaho </Td> <Td> 7.6% </Td> <Td> $0 </Td> </Tr> <Tr> <Td> Illinois </Td> <Td> 7.3% </Td> <Td> $0 </Td> </Tr> <Tr> <Td> Indiana </Td> <Td> 8.5% </Td> <Td> $0 </Td> </Tr> <Tr> <Td> Iowa </Td> <Td> 6% 8% 10% 12% </Td> <Td> $0 <P> $25 K $100 K $250 K </P> </Td> </Tr> <Tr> <Td> Kansas </Td> <Td> 3% </Td> <Td> $0 </Td> </Tr> <Tr> <Td> Kentucky </Td> <Td> 4% 5% 6% </Td> <Td> $0 <P> $50 K $100 K </P> </Td> </Tr> <Tr> <Td> Louisiana </Td> <Td> 4% 5% 6% 7% 8% </Td> <Td> $0 <P> $25 K $50 K $100 K $200 K </P> </Td> </Tr> <Tr> <Td> Maine (g) </Td> <Td> 3.5% 7.93% 8.33% 8.93% </Td> <Td> $0 <P> $25 K $75 K $250 K </P> </Td> </Tr> <Tr> <Td> Maryland </Td> <Td> 8.25% </Td> <Td> $0 </Td> </Tr> <Tr> <Td> Massachusetts </Td> <Td> 8.8% </Td> <Td> $0 </Td> </Tr> <Tr> <Td> Michigan (b), (f), (g) </Td> <Td> 4.95% </Td> <Td> $0 </Td> </Tr> <Tr> <Td> Minnesota (g) </Td> <Td> 9.8% </Td> <Td> $0 </Td> </Tr> <Tr> <Td> Mississippi </Td> <Td> 3% 4% 5% </Td> <Td> $0 <P> $5 K $10 K </P> </Td> </Tr> <Tr> <Td> Missouri (i) </Td> <Td> 6.25% </Td> <Td> $0 </Td> </Tr> <Tr> <Td> Montana (j) </Td> <Td> 6.75% </Td> <Td> $0 </Td> </Tr> <Tr> <Td> Nebraska </Td> <Td> 5.58% 7.81% </Td> <Td> $0 <P> $100 k </P> </Td> </Tr> <Tr> <Td> Nevada </Td> <Td> None </Td> <Td> None </Td> </Tr> <Tr> <Td> New Hampshire (k) </Td> <Td> 8.5% </Td> <Td> $0 </Td> </Tr> <Tr> <Td> New Jersey (c), (g) </Td> <Td> 9% </Td> <Td> $0 </Td> </Tr> <Tr> <Td> New Mexico </Td> <Td> 4.8% 6.4% 7.6% </Td> <Td> $0 <P> $500 K $1 M </P> </Td> </Tr> <Tr> <Td> New York (a), (f), (g), (h) </Td> <Td> 7.1% </Td> <Td> $0 </Td> </Tr> <Tr> <Td> North Carolina </Td> <Td> 6.9% </Td> <Td> $0 </Td> </Tr> <Tr> <Td> North Dakota (j) </Td> <Td> 2.1% 5.3% 6.4% </Td> <Td> $0 <P> $25 K $50 K </P> </Td> </Tr> <Tr> <Td> Ohio (d), (f) </Td> <Td> 0.26% </Td> <Td> $0 </Td> </Tr> <Tr> <Td> Oklahoma </Td> <Td> 6% </Td> <Td> $0 </Td> </Tr> <Tr> <Td> Oregon (e) </Td> <Td> 6.6% 7.9% </Td> <Td> $0 <P> $250 K </P> </Td> </Tr> <Tr> <Td> Pennsylvania (f), (g) </Td> <Td> 9.99% </Td> <Td> $0 </Td> </Tr> <Tr> <Td> Rhode Island </Td> <Td> 9% </Td> <Td> $0 </Td> </Tr> <Tr> <Td> South Carolina </Td> <Td> 5% </Td> <Td> $0 </Td> </Tr> <Tr> <Td> South Dakota </Td> <Td> None </Td> <Td> None </Td> </Tr> <Tr> <Td> Tennessee </Td> <Td> 6.5% </Td> <Td> $0 </Td> </Tr> <Tr> <Td> Texas (l) </Td> <Td> Franchise Tax rate </Td> <Td> Franchise Tax rate </Td> </Tr> <Tr> <Td> Utah (g) </Td> <Td> 5% </Td> <Td> $0 </Td> </Tr> <Tr> <Td> Vermont </Td> <Td> 6% 7% 8.5% </Td> <Td> $0 <P> $10 K $25 K </P> </Td> </Tr> <Tr> <Td> Virginia </Td> <Td> 6% </Td> <Td> $0 </Td> </Tr> <Tr> <Td> Washington (g) </Td> <Td> None </Td> <Td> None </Td> </Tr> <Tr> <Td> West Virginia </Td> <Td> 8.5% </Td> <Td> $0 </Td> </Tr> <Tr> <Td> Wisconsin </Td> <Td> 7.9% </Td> <Td> 0 </Td> </Tr> <Tr> <Td> Wyoming </Td> <Td> None </Td> <Td> None </Td> </Tr> <Tr> <Td> District of Columbia </Td> <Td> 9.975% </Td> <Td> $0 </Td> </Tr> <Tr> <Td_colspan="3"> <P> Notes: The rates above are for regular corporate taxes based on income (including those called franchise taxes) and exclude the effect of alternative taxes and minimum taxes . Most states have a minimum income or franchise tax . The above rates generally apply to entities treated as corporations other than S Corporations and financial institutions, which may be subject to different rates of tax . Tax rates are before credits and reductions for corporations operating in certain parts of the state . </P> <P> (a) Excludes the effect of graduated tax rates based on level of income . </P> <P> (b) The Michigan Business Tax applies to incorporated and unincorporated businesses, and is based on alternative measure of income that may not relate to net income . </P> <P> (c) Businesses with an entire net income greater than $100 K pay 9% in all taxable income, companies with entire net income greater than $50 K and less than or equal to $100 K pay 7.5% on all taxable income, and companies with entire net income less than or equal to $50 K pay 6.5% on all taxable income . </P> <P> (d) A tax on gross receipts, the commercial activity tax (CAT), was phased in from 2005 to 2008 while the corporate franchise tax (CFT, Ohio's corporate net income tax) was phased out . Beginning April 1, 2009, the CAT rate was fully phased in at 0.26% . </P> <P> (e) The top income tax rate (7.9% on income over $250 K) applies to tax years beginning on or after January 1, 2009, and before January 1, 2011 . </P> <P> (f) Excludes local corporate income tax . </P> <P> (g) Excludes the effect of alternative tax bases, such as sales or assets . </P> <P> (h) Other tax rates may apply to certain corporations . </P> <P> (i) Missouri allows a deduction for federal income tax payments, reducing the effective state tax rate . </P> <P> (j) A higher rate applies if the corporation elects "water's edge" apportionment . </P> <P> (k) Also applies to unincorporated entities . </P> <P> (l) While not called an income tax, Texas imposes a franchise tax at the higher of a tax based on capital or a graduated tax based on income . </P> </Td> </Tr> </Table> <Tr> <Th_colspan="3"> (show) State corporate income tax rates in the United States in 2010 </Th> </Tr> <Tr> <Th> State </Th> <Th> Tax Rate (s) </Th> <Th> Tax Bracket (s) </Th> </Tr> <Tr> <Td> Alabama (a) </Td> <Td> 6.5% </Td> <Td> $0 </Td> </Tr>

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