Data Visualization

The Distribution of Select Federal Tax Deductions and Credits Across the States

Note: This was originally published in 2014 and was recently updated to replace 2012 data with 2015 data.

Federal tax reform proposals often include expanding, reducing, or eliminating various tax expenditures—special exclusions, deductions, credits, and other provisions that allow people or businesses to reduce their income taxes.

This interactive map highlights the state distribution of several federal tax deductions and credits.

The maps reveal wide variation across the states, indicating that changing federal tax expenditures likely would change the geographic distribution of federal tax benefits.

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Claim rate

The percentage of all tax filers in the state who claim the deduction or credit.

Per-filer average

The average deduction or credit for every tax filer in the state including those who do not claim it.

Per-claimant average

The average deduction or credit for each tax filer in the state who claims it.



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Source: Pew analysis of IRS data

Click on the states above to compare

Figures in table are rounded to the nearest tenth of a percent, which may result in minor variations in how states with the same rounded values are sorted when switching between ascending and descending order.

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