2024 State Tax Updates
Important Information for Upcoming 2024 State Tax Changes
Updated at December 12th, 2023
The following State Tax Changes will take effect on January, 1 2024. For information regarding Federal
Tax Updates for 2024 see: Annual Limits and Bank Holidays.
| Alabama |
| WTH - Overtime exemption: overtime pay received by full-time hourly EE's for hours worked above 40 in any given week are excluded from gross income and therefore exempt from Alabama state income tax. For more information visit: AL DOR. |
| Arkansas |
| WTH - Decreased the supplemental withholding rate from 4.7% to 4.4%, increased the standard deduction from $2,270 to $2,340 and revised the WTH Tables. For additional information please visit: AR DOR. |
| California |
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SDI - Increased the SDI tax rate from 0.9% to 1.1%, annual taxable wage and annual tax limits have been removed. For more information visit: CA EDD. WTH - Increased the tax credit amount from $154.00 to $158.40 per credit.
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| Colorado |
| SUI - taxable wage base increase from $20,400.00 to $23,800.00. For more information visit: CO DLE. |
| PFML: taxable wage base increase from $160,200 to $168,600. The following alternate compensation types are now exempt: Qualified Moving Expense Reimbursements, 3rd Party STD 125 Plan, Severance Pay. The following alternate compensation types are now taxable: ER LTD 125 Plan, Agent LTD 125 Plan. For more information please visit: CO FAMLI. |
| Connecticut |
| SUI - taxable wage base increase from $15,000.00 to $25,000.00. For more information visit: CT DOL. |
| PFML: taxable wage base increase from $160,200 to $168,600. For more information visit: CT PFL. |
| Delaware |
| SUI - Added the Special Administration Fund tax with a rate of 0.2% and wage base $10,500. For more information please visit: DE DOL. |
| Georgia |
| SUI - The Administrative Assessment is in effect for 2024 with a tax rate of .06%. For more information please visit: GA DOL. |
| Iowa |
| SUI - taxable wage base increase from $36,100.00 to $38,200.00. For more information visit: IA Workforce. |
| Maryland |
| WTH - Revised withholding tables. For more information visit: MD Comptroller. |
| Massachusetts |
| PFML - Increased the PFML EE rate from 0.318% to 0.46%, increased the PFML ER tax rate from 0.312% to 0.42% and increased the PFML wage base from $160,200 to $168,600. For more information please visit: MA PFML. |
| Missouri |
| SUI - taxable wage base decrease from $10,500.00 to $10,000.00. For more information visit: MO DOL. |
| Montana |
| SUI - taxable wage base increase from $40,500.00 to $43,000.00. For more information visit: MT L&I. |
| New Jersey |
| SUI - taxable wage base increase from $41,100.00 to $42,300.00. For more information visit: NJ DOL. |
| SDI - Increased the ER SDI wage base from $41,100 to $42,300 and increased the EE SDI wage base from $156,800 to 161,400. For additional information visit: NJ DOL. |
| PFL - Increased the Family Leave Insurance wage base from $156,800 to $161,400 and increased the Family Leave Insurance tax rate from .06% to .09%. For additional information visit: NJ DOL. |
| New Mexico |
| SUI - taxable wage base increase from $30,100.00 to $31,500.00. For more information visit: NM Workforce. |
| Nevada |
| SUI - taxable wage base increase from $40,100.00 to $40,600.00. For more information visit: NV UI. |
| New York |
| SUI - taxable wage base increase from $12,300.00 to $12,500.00. For more information visit: NY DOL. |
| PFL: Decreased the Paid Family Leave tax rate from .455% to .373% and decreased the Paid Family Leave annual maximum tax from $399.43 to $333.25. For more information visit: NY PFL. |
| Oregon |
| SUI - taxable wage base increase from $50,900.00 to $52,800.00. For more information visit: OR DOL. |
| Transit - ER Contributions to EE 401K Qualified Deferral are now taxable for the following tax types: City Transit, Lane Transit District, Statewide Transit, Tri-Met Transit taxes. For more information please visit: OR DOR. |
| Transit - increased LTD transit tax rate from 0.78% to 0.79% and increased Tri Met transit tax rate from 0.8037% to 0.8137%. For more information please visit: OR DOR. |
| Utah |
| SUI - taxable wage base increase from $44,800.00 to $47,000.00. For more information visit: UT Workforce. |
| Vermont |
| SUI - taxable wage base increase from $13,500.00 to $14,300.00. For more information visit: VT DOL. |
| WA ESD Washington |
| SUI - taxable wage base increase from $67,600.00 to $68,500.00. For more information visit: WA ESD |
| PFML - increased the PFML wage base from $160,200 to $168,600 and decreased the tax rate from 0.8% to 0.74%. EE portion 71.43% ER portion 28.57%. For more information please visit: WA PFML. |
| West Virginia |
| SUI - taxable wage base increase from $9,000.00 to $9,521.00. For more information visit: WF WV |
| Wyoming |
| SUI - taxable wage base increase from $29,100.00 to $30,900.00. For more information visit: WY Workforce. |