State Fiscal Update June 2002
This report is a joint production of the National Conference of State Legislatures, Federation of Tax Administrators, National Association of State Budget Officers, and the Nelson A. Rockefeller Institute of Government at the State University of New York at Albany.
This report is available in its entirety in portable document format.
Individual Income Tax Update through April 2002
A May survey of state departments of revenue showed that 2002 individual income tax receipts through the end of April were off significantly from comparable periods in 2001. The National Conference of State Legislatures, Federation of Tax Administrators, National Association of State Budget Officers, and Nelson A. Rockefeller Institute of Government at the State University of New York at Albany conducted the survey cooperatively.
Additionally, at least 40 states reported that total individual income tax collections for January through April 2002 were below forecasted levels. As a result, fiscal year (FY) 2003 revenue forecasts are likely to be revised in many states. Because of state balanced budget requirements, any significant change in expected revenues likely would affect spending plans for the new fiscal year.
This survey follows four other state fiscal surveys conducted by NCSL since the start of the fiscal year that have chronicled the fiscal problems that nearly all states have had to confront.
The highlights of the May survey include the following:
- Total individual income tax collections in January through April 2002 were 14 percent or about $14.7 billion below the level of a year ago. In April alone, when many states receive the bulk of their balance due or final payments, collections fell by 21.3 percent, or $8.6 billion. Income tax receipts in the first four months of 2002 were greater than receipts in 2001 in only six states.
- Withholding tax collections, influenced by the recent drop in employment and probably by a decline in stock option income, were off by more than 3 percent during the first four months of the year. They declined by 0.2 percent in April, compared with April of last year.
- Final payments made with individual income tax returns were down by 26.3 percent through April, and 28.7 percent in the month of April alone. Payments with returns in January through April 2002 exceeded 2001 receipts in only seven states. In three cases-Vermont, Pennsylvania and West Virginia-much of the excess was attributed to speedier processing of payments received in April 2002. Hawaii reported that much of its growth was due to extraordinary, non-recurring payments.
- Estimated payments received in the first four months of 2002, generally considered to be a harbinger of expected receipts in the year ahead, were running nearly 27 percent behind the same period in 2001. Receipts in April 2002 for the second quarter installment decreased 24.3 percent from a year earlier. Only three states-Arizona, Vermont and West Virginia-showed any improvement from 2001 on this measure.
- Meanwhile, the dollar amount of individual income tax refunds processed by states increased by nearly 14 percent during the 2002 processing season. [It increased by 24.8 percent in April alone, but one-month figures in this area carry little meaning.] While the number of refund returns processed has increased only 3.3 percent in January through April 2002, the average refund amount has increased by 10.3 percent-to $457.81. In total, states have paid out about $2.5 billion more in refunds through April 2002 than through the same period in 2001.
- Of the states that compared collections with budgeted amounts, only two states reported that January through April collections were on or above the estimated amounts contained in the official state revenue forecast. Georgia reported collections about $60 million or 2.2 percent above expectations. West Virginia reported collections were $22.2 million or 5.8 percent above the estimate, but indicated that accelerated tax processing accounted for some significant portion of the performance.
- All of the other states reported collections below budgeted targets, with 12 states reporting January through April collections were below budgeted forecast by more than 10 percent.
- In discussing causes of the revenue drop-off, nearly every state noted that it would not be able to pinpoint the precise causes until substantially later this year when all returns are processed and available for analysis. They noted, however, that the decline would likely be attributable to substantially lower amounts of income not subject to withholding, such as capital gains, interest and dividends. A number of states also noted the decline in stock options and employee bonus compensation as a contributor to the decline. Several noted that the increased refunds were most likely attributable to greater than anticipated short-term layoffs, reduced hours and other factors that lowered wage and salary income. Finally, states noted that receipts from estimated tax payments are likely to decline as taxpayers adjust their estimated payments to a lower earnings forecast.
|
Table 1. Individual Income Tax: Total Withholding
($ millions) |
|
State |
April 2001 |
April 2002 |
Percent Change |
Jan.-April 2001 |
Jan.-April 2002 |
Percent Change |
|
Alabama |
$125.6 |
$128.9 |
2.6% |
$607.7 |
$629.6 |
3.6% |
|
Arizona |
179.7 |
185.1 |
3.0% |
803.8 |
772.7 |
-3.9% |
|
Arkansas |
125.8 |
124.4 |
-1.1% |
483.8 |
491.1 |
1.5% |
|
California |
1,989.0 |
1,920.0 |
-3.5% |
9,494.0 |
8,642.0 |
-9.0% |
|
Colorado |
239.4 |
243.4 |
1.7% |
1,077.0 |
1,018.6 |
-5.4% |
|
Connecticut |
228.5 |
233.5 |
2.2% |
1,097.1 |
1,052.4 |
-4.1% |
|
Delaware |
51.0 |
60.6 |
18.8% |
226 |
239.2 |
5.8% |
|
Georgia |
536.8 |
529.1 |
-1.4% |
2186.9 |
2217.1 |
1.4% |
|
Hawaii |
86.5 |
88.8 |
2.7% |
356.2 |
352.5 |
-1.0% |
|
Idaho |
67.2 |
60.4 |
-10.1% |
279.3 |
246.3 |
-11.8% |
|
Illinois |
536.7 |
502.0 |
-6.5% |
2,269.0 |
2,205.0 |
-2.8% |
|
Indiana |
355.6 |
356.9 |
2.5% |
1,391.9 |
1,359.8 |
-2.3% |
|
Iowa |
126.8 |
130.0 |
2.5% |
612.5 |
639.0 |
4.3% |
|
Kansas |
125.9 |
129.6 |
2.9% |
512.3 |
527.0 |
2.9% |
|
Kentucky |
207.8 |
211.1 |
1.6% |
851.0 |
861.3 |
1.2% |
|
Louisiana |
101.4 |
93.4 |
-7.9% |
381.0 |
370.7 |
-2.7% |
|
Maine |
65.7 |
75.5 |
14.9% |
302.8 |
308.7 |
2.0% |
|
Maryland |
389.5 |
390.1 |
0.2% |
2,252.0 |
2,275.5 |
1.0% |
|
Massachusetts |
578 |
538.0 |
-6.9% |
2,724.5 |
2,412.5 |
-11.5% |
|
Michigan |
567.3 |
513.1 |
-9.6% |
2,358.9 |
2,165.3 |
-8.2% |
|
Minnesota |
360.1 |
365.5 |
1.5% |
1,631.6 |
1,601.3 |
-1.9% |
|
Mississippi |
98.3 |
94.2 |
-4.2% |
356.0 |
351.3 |
-1.3% |
|
Missouri |
237.5 |
245.9 |
3.5% |
1,088.2 |
1,132.8 |
4.1% |
|
Montana |
N/A |
N/A |
N/A |
321.8 |
331.1 |
2.9% |
|
Nebraska |
42.9 |
48.4 |
12.8% |
312.1 |
318.5 |
2.1% |
|
New Jersey |
393.5 |
393.0 |
-0.1% |
1,959.4 |
1,941.0 |
-0.9% |
|
New Mexico |
60.0 |
62.0 |
3.3% |
276.0 |
269.0 |
-2.5% |
|
New York |
1,534.1 |
1,605.3 |
4.6% |
8,557.0 |
7,870.2 |
-8.0% |
|
North Carolina |
563.0 |
559.0 |
-0.7% |
2,327.0 |
2,383.0 |
2.4% |
|
North Dakota |
17.4 |
16.6 |
-4.6% |
58.3 |
58.9 |
1.0% |
|
Ohio |
537.9 |
568.1 |
5.6% |
2,354.5 |
2,356.0 |
0.1% |
|
Oklahoma |
159.5 |
182.2 |
14.2% |
546.8 |
726.6 |
32.9% |
|
Oregon |
280.2 |
299.8 |
7.0% |
1,250.1 |
1,217.0 |
-2.7% |
|
Pennsylvania |
458.1 |
435.3 |
-5.0% |
1,939.1 |
1,918.4 |
-1.1% |
|
Rhode Island |
51.3 |
54.9 |
7.0% |
238.9 |
232.9 |
-2.5% |
|
South Carolina |
218.7 |
223.0 |
1.9% |
2,226.3 |
2,248.5 |
1.0% |
|
Utah |
160.7 |
157.3 |
-2.1% |
557.9 |
550.2 |
-1.4% |
|
Vermont |
28.7 |
29.3 |
2.3% |
113.8 |
121.1 |
6.4% |
|
Virginia |
524.7 |
534.9 |
1.9% |
2,183.8 |
2,228.3 |
2.0% |
|
West Virginia |
64.5 |
72.1 |
11.8% |
284.5 |
287.6 |
1.1% |
|
Wisconsin |
501.9 |
499.1 |
-0.6% |
1,784.9 |
1,725.4 |
-3.3% |
|
District of Columbia |
81.0 |
67.0 |
-17.3% |
263.0 |
281.0 |
6.8% |
|
Total |
$13,058.2 |
$13,026.8 |
-0.2% |
$60,898.8 |
$58,936.5 |
-3.2% |
|
N/A - Not applicable. |
|
Source: Survey of state departments of revenue, May 2002. |
|
Table 2. Individual Income Tax: Total Estimated Payments
($ millions) |
|
State |
April 2001 |
April 2002 |
Percent Change |
Jan.-April 2001 |
Jan.-April 2002 |
Percent Change |
|
Alabama |
$9.4 |
$20.5 |
118.1% |
$79.9 |
$79.6 |
-0.4% |
|
Arizona |
28.2 |
37.5 |
33.0% |
132.1 |
132.4 |
0.2% |
|
Arkansas |
18 |
16.2 |
-9.7% |
93.6 |
85.8 |
-8.4% |
|
California |
1,281.0 |
945 |
-26.2% |
5,631.0 |
3,770.0 |
-33.0% |
|
Colorado |
213.5 |
130.2 |
-39.0% |
411.4 |
268.1 |
-34.8% |
|
Connecticut |
113.1 |
90.5 |
-20.0% |
433.5 |
281.8 |
-35.0% |
|
Delaware |
12.8 |
13.1 |
2.3% |
39.9 |
38.8 |
-2.6% |
|
Georgia |
18 |
55.8 |
210.9% |
434.4 |
351 |
-19.2% |
|
Hawaii |
45.8 |
40.1 |
-12.3% |
101.2 |
97.3 |
-3.8% |
|
Idaho |
43.1 |
36.3 |
-15.8% |
86.2 |
77.5 |
-10.1% |
|
Illinois |
159.7 |
118.6 |
-25.7% |
497.8 |
396.8 |
-20.3% |
|
Indiana |
106.6 |
111.4 |
4.5% |
275.7 |
275.1 |
-0.2% |
|
Iowa |
29.9 |
23.3 |
-22.1% |
140.1 |
111.4 |
-20.5% |
|
Kansas |
58.8 |
45.8 |
-22.1% |
158 |
136.4 |
-13.7% |
|
Kentucky |
90.5 |
82.6 |
-8.7% |
209.3 |
181.8 |
-13.2% |
|
Louisiana |
41.5 |
32.6 |
-21.5% |
113.7 |
112.2 |
-1.4% |
|
Maine |
32.6 |
26.3 |
-19.4% |
120.6 |
85.4 |
-29.2% |
|
Maryland |
414.6 |
308.8 |
-25.5% |
823.9 |
663.9 |
-19.4% |
|
Massachusetts |
186 |
138 |
-25.8% |
931.2 |
613.4 |
-34.1% |
|
Michigan |
113.8 |
88.2 |
-22.5% |
359.6 |
282.3 |
-21.5% |
|
Minnesota |
230.4 |
109.5 |
-52.5% |
706.8 |
482.7 |
-31.7% |
|
Mississippi |
44.3 |
45.1 |
1.6% |
82.9 |
81 |
-2.2% |
|
Missouri |
115.4 |
93.5 |
-19.0% |
359.3 |
268.9 |
-25.2% |
|
Montana |
N/A |
N/A |
N/A |
124.7 |
107.9 |
-13.5% |
|
Nebraska |
34.1 |
30.6 |
-10.3% |
94.3 |
79.3 |
-15.9% |
|
New Jersey |
203.3 |
155 |
-23.8% |
945.7 |
668 |
-29.4% |
|
New Mexico |
40 |
38 |
-5.0% |
100 |
95 |
-5.0% |
|
New York |
2,200.7 |
1,414.5 |
-35.7% |
4,256.8 |
2,670.4 |
-37.3% |
|
North Carolina |
168 |
132 |
-21.4% |
515 |
429 |
-16.7% |
|
North Dakota |
12.1 |
10 |
-17.4% |
25 |
22.3 |
-10.8% |
|
Ohio |
189.4 |
170.5 |
-10.0% |
755.3 |
655.6 |
-13.2% |
|
Oklahoma |
115.9 |
100.9 |
-12.9% |
296.5 |
190.1 |
-35.9% |
|
Oregon |
165.8 |
183 |
10.4% |
418.4 |
393.7 |
-5.9% |
|
Pennsylvania |
156.9 |
133.8 |
-14.7% |
508.4 |
422.1 |
-17.0% |
|
Rhode Island |
24.1 |
20.4 |
-15.4% |
86.1 |
67.2 |
-22.0% |
|
South Carolina |
39.4 |
19.6 |
-50.3% |
253.5 |
221.2 |
-12.7% |
|
Utah |
N/R |
N/R |
N/R |
N/R |
N/R |
N/R |
|
Vermont |
3 |
12.2 |
313.4% |
32 |
33.5 |
4.7% |
|
Virginia |
82.1 |
102 |
24.2% |
443.9 |
400.2 |
-9.8% |
|
West Virginia |
24.7 |
24.7 |
0.0% |
71.8 |
74 |
3.1% |
|
Wisconsin |
200.2 |
188.9 |
-5.6% |
521.6 |
429.1 |
-17.7% |
|
District of Columbia |
28 |
14 |
-50.0% |
93 |
78 |
-16.1% |
|
Total |
$7,094.6 |
$5,359.0 |
-24.5% |
$21,764.2 |
$15,910.3 |
-26.9% |
|
N/A - Not applicable. |
|
N/R - No response. |
|
Source: Survey of state departments of revenue, May 2002. |
|
Table 3. Individual Income Tax: Total Payments with Returns
($ millions) |
|
State |
April 2001 |
April 2002 |
Percent Change |
Jan.-April 2001 |
Jan.-April 2002 |
Percent Change |
|
Alabama |
$100.6 |
$66.9 |
-33.5% |
$135.5 |
$92.2 |
-32.0% |
|
Arizona |
310 |
265.7 |
-14.3% |
339.3 |
299.8 |
-11.6% |
|
Arkansas |
37.1 |
39.1 |
5.6% |
62.2 |
62.7 |
0.7% |
|
California |
4,860.0 |
2,745.0 |
-43.5% |
5,136.0 |
2,954.0 |
-42.5% |
|
Colorado |
110.3 |
114.1 |
3.4% |
188.7 |
176.3 |
-6.6% |
|
Connecticut |
655.7 |
410.3 |
-37.4% |
716.2 |
468.9 |
-34.5% |
|
Delaware |
32.3 |
30.5 |
-5.6% |
40.7 |
38.4 |
-5.7% |
|
Georgia |
73.8 |
69.7 |
-5.5% |
121.3 |
127.5 |
5.1% |
|
Hawaii |
40.5 |
61.1 |
51.0% |
51.6 |
77.7 |
50.7% |
|
Idaho |
193.3 |
124.1 |
-35.8% |
219.7 |
144 |
-34.5% |
|
Illinois |
509.6 |
418.9 |
-17.8% |
590.1 |
492.6 |
-16.5% |
|
Indiana |
194.1 |
170.9 |
-12.0% |
258.3 |
228.8 |
-11.4% |
|
Iowa |
100 |
71.5 |
-28.5% |
141 |
101.8 |
-27.8% |
|
Kansas |
126.7 |
126.1 |
-0.5% |
175.5 |
170.6 |
-2.8% |
|
Kentucky |
148.7 |
136.3 |
-8.3% |
173.6 |
168.2 |
16.6% |
|
Louisiana |
94.8 |
69.8 |
-26.4% |
121.7 |
90.3 |
-25.8% |
|
Maine |
154.2 |
114.1 |
-26.0% |
170.1 |
131.2 |
-22.8% |
|
Maryland |
415.1 |
342.4 |
-17.5% |
483.5 |
408.1 |
-15.6% |
|
Massachusetts |
584 |
365 |
-37.5% |
640.8 |
428.7 |
-33.1% |
|
Michigan |
496.9 |
361.7 |
-27.2% |
560.6 |
419.9 |
-25.1% |
|
Minnesota |
232 |
173 |
-25.4% |
306.6 |
241 |
-21.4% |
|
Mississippi |
31 |
9.8 |
-68.3% |
45.9 |
22.1 |
-51.9% |
|
Missouri |
408.2 |
326.4 |
-20.0% |
473.7 |
382.6 |
-19.2% |
|
Montana |
N/A |
N/A |
N/A |
86.6 |
64.4 |
-25.6% |
|
Nebraska |
130.9 |
104 |
-20.6% |
170 |
137.4 |
-19.2% |
|
New Jersey |
1,068.7 |
793 |
-25.8% |
1,141.5 |
879 |
-23.0% |
|
New Mexico |
108 |
86 |
-20.4% |
124 |
103 |
-16.9% |
|
New York |
1,519.7 |
1,020.3 |
-32.9% |
1,652.0 |
1,164.1 |
-29.5% |
|
North Carolina |
803 |
600 |
-25.3% |
788 |
710 |
-9.9% |
|
North Dakota |
30.9 |
23.8 |
-23.0% |
40.3 |
32.5 |
-19.4% |
|
Ohio |
836.4 |
673.5 |
-19.5% |
888.9 |
694.1 |
-21.9% |
|
Oklahoma |
142 |
141.2 |
-0.6% |
178.1 |
177.2 |
-0.5% |
|
Oregon |
275.3 |
225.1 |
-18.2% |
326.6 |
270.9 |
-17.1% |
|
Pennsylvania |
335.1 |
446.6 |
33.3% |
407.3 |
517.5 |
27.1% |
|
Rhode Island |
125.2 |
89.9 |
-28.2% |
134.9 |
100.1 |
-25.8% |
|
South Carolina |
79.1 |
70.6 |
-10.8% |
161.8 |
153.8 |
-5.0% |
|
Utah |
308.6 |
228 |
-26.1% |
357.8 |
273.2 |
-23.6% |
|
Vermont |
9.1 |
43.9 |
381.0% |
14.3 |
48.6 |
239.0% |
|
Virginia |
188.2 |
160.2 |
-14.9% |
222.2 |
178.6 |
-19.6% |
|
West Virginia |
42.3 |
46.5 |
9.9% |
54.9 |
58.5 |
6.6% |
|
Wisconsin |
186.9 |
156.3 |
-16.4% |
214.1 |
177.1 |
-17.3% |
|
District of Columbia |
79 |
49 |
-38.0% |
88 |
58 |
-34.1% |
|
Total |
$16,177.3 |
$11,570.3 |
-28.5% |
$18,203.9 |
$13,525.4 |
-25.7% |
|
N/A - Not applicable. |
|
Source: Survey of state departments of revenue, May 2002. |
|
Table 4. Individual Income Tax: Total Collections
($ millions) |
|
State |
April 2001 |
April 2002 |
Percent Change |
Jan.-April 2001 |
Jan.-April 2002 |
Percent Change |
|
Alabama |
$235.6 |
$216.3 |
-8.2% |
$823.1 |
$801.4 |
-2.6% |
|
Arizona |
517.9 |
488.3 |
-5.7% |
1,275.2 |
1,204.9 |
-5.5% |
|
Arkansas |
180.8 |
179.7 |
-0.6% |
639.7 |
639.6 |
0.0% |
|
California |
12,197.0 |
7,433.0 |
-39.1% |
24,627.0 |
17,518.0 |
-28.9% |
|
Colorado |
563.2 |
487.7 |
-13.4% |
1,677.1 |
1,463.0 |
-12.8% |
|
Connecticut |
997.3 |
734.3 |
-26.4% |
2,246.8 |
1,803.1 |
-19.7% |
|
Delaware |
96.1 |
104.2 |
8.4% |
306.6 |
316.4 |
3.2% |
|
Georgia |
628.5 |
654.6 |
4.2% |
2,742.5 |
2,695.6 |
-1.7% |
|
Hawaii |
172.8 |
190.1 |
10.0% |
509 |
527.6 |
3.7% |
|
Idaho |
303.6 |
220.8 |
-27.3% |
585.2 |
467.8 |
-20.1% |
|
Illinois |
1,206.0 |
1,039.5 |
-13.8% |
3,356.9 |
3,094.4 |
-7.8% |
|
Indiana |
656.3 |
639.2 |
-2.6% |
1,925.9 |
1,863.7 |
-3.2% |
|
Iowa |
256.7 |
224.8 |
-12.4% |
893.5 |
852.2 |
-4.6% |
|
Kansas |
311.4 |
301.5 |
-3.2% |
845.8 |
834 |
-1.4% |
|
Kentucky |
447 |
430 |
-3.8% |
1,233.9 |
1,211.3 |
-1.8% |
|
Louisiana |
237.7 |
195.8 |
-17.6% |
616.4 |
573.1 |
-7.0% |
|
Maine |
252.5 |
215.9 |
-14.5% |
593.6 |
525.4 |
-11.5% |
|
Maryland |
1,219.2 |
1,041.3 |
-14.6% |
3,559.4 |
3,347.5 |
-6.0% |
|
Massachusetts |
1,348.0 |
1,041.0 |
-22.8% |
4,296.5 |
3,454.6 |
-19.6% |
|
Michigan |
1,178.0 |
963 |
-18.3% |
3,279.1 |
2,867.5 |
-12.6% |
|
Minnesota |
822.5 |
648 |
-21.2% |
2,645.0 |
2,325.0 |
-12.1% |
|
Mississippi |
173.6 |
149.1 |
-14.1% |
484.8 |
454.4 |
-6.3% |
|
Missouri |
828.5 |
737.3 |
-11.0% |
1,989.0 |
1856 |
-6.7% |
|
Montana |
N/A |
N/A |
N/A |
533.1 |
503.4 |
-5.6% |
|
Nebraska |
207.9 |
183 |
-12.0% |
576.4 |
535.2 |
-7.1% |
|
New Jersey |
1,665.5 |
1,341.0 |
-19.5% |
4,046.6 |
3,488.0 |
-13.8% |
|
New Mexico |
208 |
186 |
-10.6% |
500 |
467 |
-6.6% |
|
New York |
5,254.5 |
4,040.1 |
-23.1% |
14,465.8 |
11,704.7 |
-19.1% |
|
North Carolina |
1,534.0 |
1,291.0 |
-15.8% |
3,630.0 |
3,522.0 |
-3.0% |
|
North Dakota |
60.4 |
50.4 |
-16.6% |
123.6 |
113.7 |
-8.0% |
|
Ohio |
1,563.7 |
1,412.1 |
-9.7% |
3,998.7 |
3,705.7 |
-7.3% |
|
Oklahoma |
417.4 |
424.3 |
1.7% |
1,021.4 |
1,093.9 |
7.1% |
|
Oregon |
721.2 |
707.9 |
-1.8% |
1,995.1 |
1,881.6 |
-5.7% |
|
Pennsylvania |
950.1 |
1,015.7 |
6.9% |
2,854.8 |
2,858.0 |
0.1% |
|
Rhode Island |
200.6 |
165.2 |
-17.6% |
459.9 |
400.2 |
-13.0% |
|
South Carolina |
337.3 |
313.1 |
-7.2% |
2,641.7 |
2,623.5 |
-0.7% |
|
Utah |
469.2 |
385.3 |
-17.9% |
915.7 |
823.4 |
-10.1% |
|
Vermont |
40.8 |
85.5 |
109.8% |
160.1 |
203.2 |
26.9% |
|
Virginia |
795 |
797.1 |
0.3% |
2,849.9 |
2,807.7 |
-1.5% |
|
West Virginia |
131.5 |
143.3 |
9.0% |
411.2 |
420.1 |
2.2% |
|
Wisconsin |
889 |
844.3 |
-5.0% |
2,520.6 |
2,331.6 |
-7.5% |
|
District of Columbia |
188 |
130 |
-30.9% |
444 |
417 |
-6.1% |
|
Total |
$40,464.3 |
$31,850.7 |
-21.3% |
$105,300.6 |
$90,596.4 |
-14.0% |
|
N/A - Not applicable. |
|
Source: Survey of state departments of revenue, May 2002. |
|
Table 5. Individual Income Tax Refunds: Total
($ millions) |
|
State |
April 2001 |
April 2002 |
Percent Change |
Jan.-April 2001 |
Jan.-April 2002 |
Percent Change |
|
Alabama |
$55.4 |
$41.1 |
-25.8% |
$119.2 |
$93.6 |
-21.5% |
|
Arizona |
204.1 |
243 |
19.1% |
579.1 |
594 |
2.6% |
|
Arkansas |
52 |
55.5 |
6.7% |
155.5 |
187.7 |
20.7% |
|
California |
1,010.0 |
1,314.0 |
30.1% |
3,248.0 |
4,018.0 |
23.7% |
|
Colorado |
120 |
118.9 |
-0.9% |
362.5 |
347 |
-4.3% |
|
Connecticut |
85.2 |
185.3 |
117.4% |
325.4 |
388.9 |
19.5% |
|
Delaware |
24 |
32.4 |
34.8% |
73.5 |
81.9 |
11.4% |
|
Georgia |
288.8 |
316.2 |
9.5% |
691.6 |
821 |
18.7% |
|
Hawaii |
61.3 |
68.3 |
11.5% |
131.7 |
139.5 |
5.9% |
|
Idaho |
N/R |
N/R |
N/R |
104 |
107.9 |
3.8% |
|
Illinois |
123.9 |
151.1 |
22.0% |
407.1 |
429.3 |
5.5% |
|
Indiana |
56.7 |
83 |
46.4% |
261.8 |
276.5 |
5.6% |
|
Iowa |
90.8 |
107.6 |
18.5% |
258.8 |
312 |
20.6% |
|
Kansas |
43.7 |
63.7 |
45.8% |
170.8 |
217.8 |
27.5% |
|
Kentucky |
81.5 |
60.2 |
-26.2% |
278.3 |
290.2 |
4.3% |
|
Louisiana |
30.3 |
41.1 |
35.6% |
116.9 |
131.1 |
12.1% |
|
Maine |
28.4 |
36.9 |
29.9% |
132.4 |
151.7 |
14.6% |
|
Maryland |
217.3 |
252.3 |
16.1% |
854.2 |
984.1 |
15.2% |
|
Massachusetts |
N/R |
N/R |
N/R |
N/R |
N/R |
N/R |
|
Michigan |
303.2 |
375.8 |
23.9% |
973.2 |
1,039.6 |
6.8% |
|
Minnesota |
178.3 |
173.4 |
-2.7% |
590.1 |
551.8 |
-6.5% |
|
Mississippi |
43.7 |
44.4 |
1.8% |
18.3 |
16.3 |
-11.1% |
|
Missouri |
154.8 |
226.1 |
46.1% |
449 |
570.6 |
27.1% |
|
Montana |
N/R |
N/R |
N/R |
77.8 |
105.8 |
36.0% |
|
Nebraska |
33.9 |
50.2 |
48.1% |
134.1 |
161.3 |
20.3% |
|
New Jersey |
215.7 |
218.3 |
1.2% |
526.4 |
541.6 |
2.9% |
|
New Mexico |
51 |
45 |
-11.8% |
120 |
151 |
25.8% |
|
New York |
674.6 |
1,094.1 |
62.2% |
1,705.0 |
2,133.6 |
25.1% |
|
North Carolina |
229 |
237 |
3.5% |
866 |
889 |
2.7% |
|
North Dakota |
8.7 |
7.4 |
-14.9% |
19.3 |
21.6 |
11.9% |
|
Ohio |
221.4 |
184.7 |
-16.6% |
743.2 |
608.6 |
-18.1% |
|
Oklahoma |
64 |
79 |
23.4% |
251.6 |
272.7 |
8.4% |
|
Oregon |
164.7 |
177.2 |
7.6% |
375.5 |
447.8 |
19.2% |
|
Pennsylvania |
N/R |
N/R |
N/R |
174.1 |
198.8 |
14.2% |
|
Rhode Island |
34.7 |
45.7 |
31.7% |
92.6 |
108.7 |
17.4% |
|
South Carolina |
146.3 |
164 |
12.2% |
518.8 |
589 |
13.5% |
|
Utah |
86.1 |
94.8 |
10.1% |
214.2 |
266.3 |
24.4% |
|
Vermont |
N/R |
N/R |
N/R |
N/R |
N/R |
N/R |
|
Virginia |
178.2 |
283.1 |
58.9% |
499.5 |
733.4 |
46.8% |
|
West Virginia |
13.4 |
16 |
19.4% |
58.8 |
65.9 |
12.1% |
|
Wisconsin |
245.7 |
270.2 |
10.0% |
811.1 |
911.7 |
12.4% |
|
District of Columbia |
24 |
32 |
33.3% |
58.8 |
82 |
39.4% |
|
Total |
$5,644.7 |
$6,989.2 |
23.8% |
$17,548.3 |
$20,039.3 |
14.2% |
|
N/R - No response. |
|
N/A - Not applicable. |
|
Source: Survey of state departments of revenue, May 2002. |
|
Table 6. Individual Income Tax Refunds: Number of Refunds
(thousands) |
|
State |
April 2001 |
April 2002 |
Percent Change |
Jan.-April 2001 |
Jan.-April 2002 |
Percent Change |
|
Alabama |
160.4 |
186.3 |
16.1% |
815.6 |
642.4 |
-21.2% |
|
Arizona |
284.7 |
346.8 |
21.8% |
1,005.1 |
1,073.3 |
6.8% |
|
Arkansas |
161.4 |
151 |
-6.5% |
572.2 |
610.9 |
6.8% |
|
California |
N/R |
N/R |
N/R |
N/R |
N/R |
N/R |
|
Colorado |
463 |
484.3 |
4.6% |
1,485.0 |
1,470.9 |
-0.9% |
|
Connecticut |
182.8 |
391.6 |
114.2% |
729 |
862.7 |
18.3% |
|
Delaware |
65.2 |
76.4 |
17.0% |
212.8 |
222.5 |
4.6% |
|
Georgia |
680 |
690 |
1.5% |
1,750.0 |
1,870.0 |
6.9% |
|
Hawaii |
124.7 |
131.4 |
5.4% |
291.8 |
293.9 |
0.7% |
|
Idaho |
N/R |
|
