Canonical URL: https://giftcard.news/research-trends/us-gift-card-tax-rules/ --- description: Are gift cards taxable? Explore 2026 US rules for employees, freelancers, prizes and rebates, with a 50-state income tax map and reporting guidance. title: Gift Card Tax Rules 2026: US Income Tax & State Map image: https://giftcard.news/images/social/v1/gift-cards-taxable-us-rules-50-state-tax-map-73b1ae4a76a406f2d3c9301c22d956b6.jpg --- 1. [Home](https://giftcard.news/) 2. [Research & Trends](https://giftcard.news/research-trends/) # Are Gift Cards Taxable? US Rules and a 50-State Tax Map 2026 federal rules, employee rewards, freelance payments, prizes, personal gifts and rebates, with 51 state and DC profiles. By [Oliver Reed](https://giftcard.news/author/oliver-reed/) September 19, 2026 153 min read Share [ ](https://x.com/intent/post?url=https%3A%2F%2Fgiftcard.news%2Fresearch-trends%2Fus-gift-card-tax-rules%2F%3Futm%5Fsource%3Dx%26utm%5Fmedium%3Dsocial&text=Are%20Gift%20Cards%20Taxable%3F%20US%20Rules%20and%20a%2050-State%20Tax%20Map "X") [ ](https://www.linkedin.com/sharing/share-offsite/?url=https%3A%2F%2Fgiftcard.news%2Fresearch-trends%2Fus-gift-card-tax-rules%2F%3Futm%5Fsource%3Dlinkedin%26utm%5Fmedium%3Dsocial "LinkedIn") [ ](https://wa.me/?text=Are%20Gift%20Cards%20Taxable%3F%20US%20Rules%20and%20a%2050-State%20Tax%20Map%20https%3A%2F%2Fgiftcard.news%2Fresearch-trends%2Fus-gift-card-tax-rules%2F%3Futm%5Fsource%3Dwhatsapp%26utm%5Fmedium%3Dsocial "WhatsApp") Explore 51 jurisdictions ## F01\. 2026 gift card income-tax map: a $100 employee reward Federal plus state additional income tax for a single 40-year-old employee earning $75,000 before a fully usable $100 card. Select any state or DC for components, calculation evidence and its full profile. Research as of September 19, 2026 Hover to preview a jurisdiction. Click, tap or use the selector to keep its details open. Press Escape or choose the empty option to resume hover previews. Copyright 2013-2019 Michael Bostock Permission to use, copy, modify, and/or distribute this software for any purpose with or without fee is hereby granted, provided that the above copyright notice and this permission notice appear in all copies. THE SOFTWARE IS PROVIDED "AS IS" AND THE AUTHOR DISCLAIMS ALL WARRANTIES WITH REGARD TO THIS SOFTWARE INCLUDING ALL IMPLIED WARRANTIES OF MERCHANTABILITY AND FITNESS. IN NO EVENT SHALL THE AUTHOR BE LIABLE FOR ANY SPECIAL, DIRECT, INDIRECT, OR CONSEQUENTIAL DAMAGES OR ANY DAMAGES WHATSOEVER RESULTING FROM LOSS OF USE, DATA OR PROFITS, WHETHER IN AN ACTION OF CONTRACT, NEGLIGENCE OR OTHER TORTIOUS ACTION, ARISING OUT OF OR IN CONNECTION WITH THE USE OR PERFORMANCE OF THIS SOFTWARE. [ Alabama: Federal: $22.00\. State: $3.90\. Total: $25.90, or 25.90% of the $100 card. Alabama; tax year 2026. ](#article-section-alabama-the-federal-tax-deduction-changes-the-comparison)[ Alaska: Federal: $22.00\. State: $0.00\. Total: $22.00, or 22.00% of the $100 card. Alaska; tax year 2026. ](#article-section-alaska-a-confirmed-zero-at-the-state-income-tax-level)[ Arizona: Federal: $22.00\. State: $2.50\. Total: $24.50, or 24.50% of the $100 card. Arizona; tax year 2026. ](#article-section-arizona-a-flat-rate-applied-after-the-correct-deduction)[ Arkansas: Federal component: $22.00\. State and combined total: not determined. Arkansas; tax year 2026. ](#article-section-arkansas-a-2026-rate-cut-with-an-annual-return-evidence-gap)[ California: Federal component: $22.00\. State and combined total: not determined. California; tax year 2026. ](#article-section-california-annual-indexing-must-be-verified-before-a-number-is-published)[ Colorado: Federal component: $22.00\. State and combined total: not determined. Colorado; tax year 2026. ](#article-section-colorado-federal-taxable-income-is-known-but-the-final-rate-needs-confirmation)[ Connecticut: Federal: $22.00\. State: $5.50\. Total: $27.50, or 27.50% of the $100 card. Connecticut; tax year 2026. ](#article-section-connecticut-the-addback-matters-even-though-it-does-not-change)[ Delaware: Federal: $22.00\. State: $6.60\. Total: $28.60, or 28.60% of the $100 card. Delaware; tax year 2026. ](#article-section-delaware-the-standard-deduction-and-personal-credit-both-enter-the-result)[ Florida: Federal: $22.00\. State: $0.00\. Total: $22.00, or 22.00% of the $100 card. Florida; tax year 2026. ](#article-section-florida-no-personal-income-tax-with-the-federal-layer-still-separate)[ Georgia: Federal: $22.00\. State: $4.99\. Total: $26.99, or 26.99% of the $100 card. Georgia; tax year 2026. ](#article-section-georgia-use-the-updated-2026-rate-and-deduction-together)[ Hawaii: Federal: $22.00\. State: $7.60\. Total: $29.60, or 29.60% of the $100 card. Hawaii; tax year 2026. ](#article-section-hawaii-the-2026-deduction-expands-while-the-bracket-schedule-continues)[ Idaho: Federal component: $22.00\. State and combined total: not determined. Idaho; tax year 2026. ](#article-section-idaho-an-indexed-tax-free-threshold-still-needs-confirmation)[ Illinois: Federal: $22.00\. State: $4.95\. Total: $26.95, or 26.95% of the $100 card. Illinois; tax year 2026. ](#article-section-illinois-the-personal-exemption-changes-annual-tax-not-the-increment)[ Indiana: Federal: $22.00\. State: $2.95\. Total: $24.95, or 24.95% of the $100 card. Indiana; tax year 2026. ](#article-section-indiana-the-state-result-leaves-county-income-tax-separate)[ Iowa: Federal: $22.00\. State: $3.80\. Total: $25.80, or 25.80% of the $100 card. Iowa; tax year 2026. ](#article-section-iowa-federal-taxable-income-and-a-small-personal-credit)[ Kansas: Federal: $22.00\. State: $5.58\. Total: $27.58, or 27.58% of the $100 card. Kansas; tax year 2026. ](#article-section-kansas-the-revenue-trigger-did-not-reduce-2026-rates)[ Kentucky: Federal: $22.00\. State: $3.50\. Total: $25.50, or 25.50% of the $100 card. Kentucky; tax year 2026. ](#article-section-kentucky-a-lower-2026-rate-with-its-own-standard-deduction)[ Louisiana: Federal component: $22.00\. State and combined total: not determined. Louisiana; tax year 2026. ](#article-section-louisiana-the-flat-rate-is-clear-the-final-deduction-needs-confirmation)[ Maine: Federal: $22.00\. State: $6.75\. Total: $28.75, or 28.75% of the $100 card. Maine; tax year 2026. ](#article-section-maine-use-the-revised-deduction-and-the-middle-bracket)[ Maryland: Federal: $22.00\. State: $4.75\. Total: $26.75, or 26.75% of the $100 card. Maryland; tax year 2026. ](#article-section-maryland-keep-county-tax-outside-the-statewide-comparison)[ Massachusetts: Federal: $22.00\. State: $5.00\. Total: $27.00, or 27.00% of the $100 card. Massachusetts; tax year 2026. ](#article-section-massachusetts-account-for-the-capped-payroll-tax-deduction)[ Michigan: Federal: $22.00\. State: $4.25\. Total: $26.25, or 26.25% of the $100 card. Michigan; tax year 2026. ](#article-section-michigan-the-confirmed-annual-rate-is-separate-from-city-taxes)[ Minnesota: Federal: $22.00\. State: $6.80\. Total: $28.80, or 28.80% of the $100 card. Minnesota; tax year 2026. ](#article-section-minnesota-distinguish-a-dependent-exemption-from-your-own-deduction)[ Mississippi: Federal: $22.00\. State: $4.00\. Total: $26.00, or 26.00% of the $100 card. Mississippi; tax year 2026. ](#article-section-mississippi-apply-the-zero-band-after-the-deductions)[ Missouri: Federal: $22.00\. State: $4.54\. Total: $26.54, or 26.54% of the $100 card. Missouri; tax year 2026. ](#article-section-missouri-the-federal-tax-deduction-changes-the-card-s-state-cost)[ Montana: Federal: $22.00\. State: $5.65\. Total: $27.65, or 27.65% of the $100 card. Montana; tax year 2026. ](#article-section-montana-distinguish-the-2026-brackets-from-next-year-s-reductions)[ Nebraska: Federal: $22.00\. State: $4.55\. Total: $26.55, or 26.55% of the $100 card. Nebraska; tax year 2026. ](#article-section-nebraska-subtract-the-personal-credit-from-tax-not-income)[ Nevada: Federal: $22.00\. State: $0.00\. Total: $22.00, or 22.00% of the $100 card. Nevada; tax year 2026. ](#article-section-nevada-zero-state-wage-tax-does-not-remove-federal-reporting)[ New Hampshire: Federal: $22.00\. State: $0.00\. Total: $22.00, or 22.00% of the $100 card. New Hampshire; tax year 2026. ](#article-section-new-hampshire-the-wage-tax-result-is-zero-in-2026)[ New Jersey: Federal: $22.00\. State: $5.53\. Total: $27.53, or 27.53% of the $100 card. New Jersey; tax year 2026. ](#article-section-new-jersey-75-000-of-wages-stays-below-the-taxable-income-threshold)[ New Mexico: Federal: $22.00\. State: $4.70\. Total: $26.70, or 26.70% of the $100 card. New Mexico; tax year 2026. ](#article-section-new-mexico-a-proposed-larger-deduction-is-not-enacted-law)[ New York: Federal: $22.00\. State: $5.40\. Total: $27.40, or 27.40% of the $100 card. New York; tax year 2026. ](#article-section-new-york-use-the-2026-state-schedule-and-leave-city-taxes-separate)[ North Carolina: Federal: $22.00\. State: $3.99\. Total: $25.99, or 25.99% of the $100 card. North Carolina; tax year 2026. ](#article-section-north-carolina-3-99-annual-tax-differs-from-payroll-withholding)[ North Dakota: Federal: $22.00\. State: $1.95\. Total: $23.95, or 23.95% of the $100 card. North Dakota; tax year 2026. ](#article-section-north-dakota-the-broad-zero-bracket-is-already-used-by-this-worker)[ Ohio: Federal: $22.00\. State: $2.75\. Total: $24.75, or 24.75% of the $100 card. Ohio; tax year 2026. ](#article-section-ohio-the-2026-flat-rate-still-needs-a-tax-base-calculation)[ Oklahoma: Federal: $22.00\. State: $4.50\. Total: $26.50, or 26.50% of the $100 card. Oklahoma; tax year 2026. ](#article-section-oklahoma-the-new-2026-brackets-produce-a-4-50-increase)[ Oregon: Federal: $22.00\. State: $6.83\. Total: $28.83, or 28.83% of the $100 card. Oregon; tax year 2026. ](#article-section-oregon-a-federal-tax-deduction-reduces-the-state-increment)[ Pennsylvania: Federal: $22.00\. State: $3.07\. Total: $25.07, or 25.07% of the $100 card. Pennsylvania; tax year 2026. ](#article-section-pennsylvania-a-flat-state-tax-with-separate-local-rules)[ Rhode Island: Federal: $22.00\. State: $3.75\. Total: $25.75, or 25.75% of the $100 card. Rhode Island; tax year 2026. ](#article-section-rhode-island-separate-the-employee-s-tax-from-reward-platform-taxes)[ South Carolina: Federal: $22.00\. State: $6.77\. Total: $28.77, or 28.77% of the $100 card. South Carolina; tax year 2026. ](#article-section-south-carolina-the-2026-deduction-phaseout-raises-the-gift-s-tax-cost)[ South Dakota: Federal: $22.00\. State: $0.00\. Total: $22.00, or 22.00% of the $100 card. South Dakota; tax year 2026. ](#article-section-south-dakota-no-wage-income-tax-with-separate-redemption-rules)[ Tennessee: Federal: $22.00\. State: $0.00\. Total: $22.00, or 22.00% of the $100 card. Tennessee; tax year 2026. ](#article-section-tennessee-a-zero-state-increment-after-the-hall-tax-s-repeal)[ Texas: Federal: $22.00\. State: $0.00\. Total: $22.00, or 22.00% of the $100 card. Texas; tax year 2026. ](#article-section-texas-no-individual-income-tax-does-not-make-redemption-tax-free)[ Utah: Federal component: $22.00\. State and combined total: not determined. Utah; tax year 2026. ](#article-section-utah-the-taxpayer-credit-phaseout-prevents-a-rate-only-answer)[ Vermont: Federal component: $22.00\. State and combined total: not determined. Vermont; tax year 2026. ](#article-section-vermont-annual-indexed-parameters-still-need-official-confirmation)[ Virginia: Federal: $22.00\. State: $5.75\. Total: $27.75, or 27.75% of the $100 card. Virginia; tax year 2026. ](#article-section-virginia-the-state-deduction-determines-the-annual-tax-base)[ Washington: Federal: $22.00\. State: $0.00\. Total: $22.00, or 22.00% of the $100 card. Washington; tax year 2026. ](#article-section-washington-2026-wages-remain-outside-the-new-future-income-tax)[ West Virginia: Federal: $22.00\. State: $4.58\. Total: $26.58, or 26.58% of the $100 card. West Virginia; tax year 2026. ](#article-section-west-virginia-use-the-enacted-2026-rates-and-the-state-exemption)[ Wisconsin: Federal: $22.00\. State: $5.94\. Total: $27.94, or 27.94% of the $100 card. Wisconsin; tax year 2026. ](#article-section-wisconsin-a-shrinking-deduction-adds-to-the-gift-card-tax)[ Wyoming: Federal: $22.00\. State: $0.00\. Total: $22.00, or 22.00% of the $100 card. Wyoming; tax year 2026. ](#article-section-wyoming-a-zero-state-wage-tax-result-with-a-narrower-meaning)[ District of Columbia: Federal: $22.00\. State: $6.50\. Total: $28.50, or 28.50% of the $100 card. District of Columbia; tax year 2026. ](#article-section-district-of-columbia-deductions-keep-the-benchmark-in-the-6-5-bracket) Alaska and Hawaii are shown as insets. DC uses an enlarged circular marker and callout, not a boundary drawn to scale. Find a jurisdiction Choose a jurisdiction AlabamaAlaskaArizonaArkansasCaliforniaColoradoConnecticutDelawareDistrict of ColumbiaFloridaGeorgiaHawaiiIdahoIllinoisIndianaIowaKansasKentuckyLouisianaMaineMarylandMassachusettsMichiganMinnesotaMississippiMissouriMontanaNebraskaNevadaNew HampshireNew JerseyNew MexicoNew YorkNorth CarolinaNorth DakotaOhioOklahomaOregonPennsylvaniaRhode IslandSouth CarolinaSouth DakotaTennesseeTexasUtahVermontVirginiaWashingtonWest VirginiaWisconsinWyoming 51 ### Explore the jurisdiction-by-jurisdiction evidence. Select a jurisdiction to read its classification, details and underlying sources. Each jurisdiction links to its full analysis below. ### Alabama $25 to below $28 Federal: $22.00\. State: $3.90\. Total: $25.90, or 25.90% of the $100 card. Alabama; tax year 2026. State annual liability: $3,126.50 at $75,000 and $3,130.40 at $75,100\. Federal income tax deductibility means the $100 wage increase raises Alabama taxable income by $78\. The standard deduction is already at its statutory floor. Single W-2 employee, age 40, no dependents, standard deduction and applicable personal rules, full-year resident and worker in this jurisdiction; no other income or elective adjustments. FICA, local taxes, other contributions and gross-up excluded. Card spending balance remains $100. **Read the sources** * [\[S26\] Alabama Department of Revenue: Alabama individual income tax rates and constitutional deductions (opens in a new tab)](https://www.revenue.alabama.gov/tax-types/individual-income-tax/?utm%5Fsource=giftcard.news) * [\[S27\] Alabama Legislative Services Agency: Enacted Act 2022-297 fiscal note (opens in a new tab)](https://alison.legislature.state.al.us/files/pdf/SearchableInstruments/2022RS/FiscalNotes/FN-44632.htm?utm%5Fsource=giftcard.news) * [\[S28\] Alabama Department of Revenue: Alabama resident Form 40 instructions (opens in a new tab)](https://www.revenue.alabama.gov/wp-content/uploads/2026/01/25f40bk.pdf?utm%5Fsource=giftcard.news) * [\[S25\] Internal Revenue Service: 2026 federal inflation adjustments (opens in a new tab)](https://www.irs.gov/newsroom/irs-releases-tax-inflation-adjustments-for-tax-year-2026-including-amendments-from-the-one-big-beautiful-bill?utm%5Fsource=giftcard.news) * [\[S25\] Internal Revenue Service: 2026 federal inflation adjustments (opens in a new tab)](https://www.irs.gov/newsroom/irs-releases-tax-inflation-adjustments-for-tax-year-2026-including-amendments-from-the-one-big-beautiful-bill?utm%5Fsource=giftcard.news) [Full Alabama analysis ](#article-section-alabama-the-federal-tax-deduction-changes-the-comparison) ### Alaska Below $25 Federal: $22.00\. State: $0.00\. Total: $22.00, or 22.00% of the $100 card. Alaska; tax year 2026. State annual liability: $0.00 at $75,000 and $0.00 at $75,100\. Confirmed absence of Alaska individual income tax; no state deduction or bracket estimate is needed. Single W-2 employee, age 40, no dependents, standard deduction and applicable personal rules, full-year resident and worker in this jurisdiction; no other income or elective adjustments. FICA, local taxes, other contributions and gross-up excluded. Card spending balance remains $100. **Read the sources** * [\[S29\] Alaska Court System: Federal Tax Matters: Alaska individual income tax (opens in a new tab)](https://courts.alaska.gov/shc/probate/tax-matters.htm?utm%5Fsource=giftcard.news) * [\[S30\] Alaska Legislature: Alaska Statutes Title 43 (opens in a new tab)](https://www.akleg.gov/statutesPDF/Title-43.pdf?utm%5Fsource=giftcard.news) * [\[S10\] Internal Revenue Service: Employer's Tax Guide to Fringe Benefits (opens in a new tab)](https://www.irs.gov/publications/p15b?utm%5Fsource=giftcard.news) * [\[S25\] Internal Revenue Service: 2026 federal inflation adjustments (opens in a new tab)](https://www.irs.gov/newsroom/irs-releases-tax-inflation-adjustments-for-tax-year-2026-including-amendments-from-the-one-big-beautiful-bill?utm%5Fsource=giftcard.news) [Full Alaska analysis ](#article-section-alaska-a-confirmed-zero-at-the-state-income-tax-level) ### Arizona Below $25 Federal: $22.00\. State: $2.50\. Total: $24.50, or 24.50% of the $100 card. Arizona; tax year 2026. State annual liability: $1,472.50 at $75,000 and $1,475.00 at $75,100\. The 2026 deduction follows ARS43-1041(H)'s federal indexing method and the IRS2026 single deduction. No charitable increase is assumed. Single W-2 employee, age 40, no dependents, standard deduction and applicable personal rules, full-year resident and worker in this jurisdiction; no other income or elective adjustments. FICA, local taxes, other contributions and gross-up excluded. Card spending balance remains $100. **Read the sources** * [\[S31\] Arizona Legislature: Optional standard deduction, ARS 43-1041 (opens in a new tab)](https://www.azleg.gov/ars/43/01041.htm?utm%5Fsource=giftcard.news) * [\[S32\] Arizona Department of Revenue: Arizona individual income tax forms (opens in a new tab)](https://azdor.gov/forms/individual?page=1&utm%5Fsource=giftcard.news) * [\[S33\] Arizona Legislature: Arizona income definitions, ARS 43-1001 (opens in a new tab)](https://www.azleg.gov/ars/43/01001.htm?utm%5Fsource=giftcard.news) * [\[S25\] Internal Revenue Service: 2026 federal inflation adjustments (opens in a new tab)](https://www.irs.gov/newsroom/irs-releases-tax-inflation-adjustments-for-tax-year-2026-including-amendments-from-the-one-big-beautiful-bill?utm%5Fsource=giftcard.news) * [\[S25\] Internal Revenue Service: 2026 federal inflation adjustments (opens in a new tab)](https://www.irs.gov/newsroom/irs-releases-tax-inflation-adjustments-for-tax-year-2026-including-amendments-from-the-one-big-beautiful-bill?utm%5Fsource=giftcard.news) [Full Arizona analysis ](#article-section-arizona-a-flat-rate-applied-after-the-correct-deduction) ### Arkansas Not determined Federal component: $22.00\. State and combined total: not determined. Arkansas; tax year 2026. Missing evidence: Authoritative confirmation of the 2026 annual-return standard deduction and personal tax credit, including the enacted year's final annual computation instructions. Single W-2 employee, age 40, no dependents, standard deduction and applicable personal rules, full-year resident and worker in this jurisdiction; no other income or elective adjustments. FICA, local taxes, other contributions and gross-up excluded. Card spending balance remains $100. **Read the sources** * [\[S34\] Arkansas Economic Development Commission: Personal income tax rates for tax year beginning January 1, 2026 (opens in a new tab)](https://www.arkansasedc.com/why-arkansas/business-climate/tax-structure/personal-income-tax?utm%5Fsource=giftcard.news) * [\[S35\] Arkansas Department of Finance and Administration: Arkansas income tax forms (opens in a new tab)](https://www.dfa.arkansas.gov/office/taxes/income-tax-administration/individual-income-tax/forms/?utm%5Fsource=giftcard.news) * [\[S36\] Arkansas Department of Finance and Administration: 2026 withholding formula (opens in a new tab)](https://www.dfa.arkansas.gov/wp-content/uploads/whformula%5F2026.pdf?utm%5Fsource=giftcard.news) * [\[S37\] Arkansas House of Representatives: Tax cuts passed in special session (opens in a new tab)](https://www.arkansashouse.org/news/post/35262/tax-cuts-passed-in-special-session/?utm%5Fsource=giftcard.news) * [\[S25\] Internal Revenue Service: 2026 federal inflation adjustments (opens in a new tab)](https://www.irs.gov/newsroom/irs-releases-tax-inflation-adjustments-for-tax-year-2026-including-amendments-from-the-one-big-beautiful-bill?utm%5Fsource=giftcard.news) [Full Arkansas analysis ](#article-section-arkansas-a-2026-rate-cut-with-an-annual-return-evidence-gap) ### California Not determined Federal component: $22.00\. State and combined total: not determined. California; tax year 2026. Missing evidence: Verified 2026 California annual rate thresholds, state standard deduction, personal exemption credit and its applicable phaseout parameters. Single W-2 employee, age 40, no dependents, standard deduction and applicable personal rules, full-year resident and worker in this jurisdiction; no other income or elective adjustments. FICA, local taxes, other contributions and gross-up excluded. Card spending balance remains $100. **Read the sources** * [\[S38\] California Franchise Tax Board: California tax calculator, tables and rates (opens in a new tab)](https://www.ftb.ca.gov/file/personal/tax-calculator-tables-rates.asp?utm%5Fsource=giftcard.news) * [\[S39\] California Franchise Tax Board: California annual indexing announcement (opens in a new tab)](https://www.ftb.ca.gov/about-ftb/newsroom/tax-news/2025/10.html?utm%5Fsource=giftcard.news) * [\[S40\] California Franchise Tax Board: California deductions (opens in a new tab)](https://www.ftb.ca.gov/file/personal/deductions/index.html?utm%5Fsource=giftcard.news) * [\[S06\] Internal Revenue Service: IRS: de minimis fringe benefits (opens in a new tab)](https://www.irs.gov/government-entities/federal-state-local-governments/de-minimis-fringe-benefits?utm%5Fsource=giftcard.news) * [\[S25\] Internal Revenue Service: 2026 federal inflation adjustments (opens in a new tab)](https://www.irs.gov/newsroom/irs-releases-tax-inflation-adjustments-for-tax-year-2026-including-amendments-from-the-one-big-beautiful-bill?utm%5Fsource=giftcard.news) [Full California analysis ](#article-section-california-annual-indexing-must-be-verified-before-a-number-is-published) ### Colorado Not determined Federal component: $22.00\. State and combined total: not determined. Colorado; tax year 2026. Missing evidence: Final 2026 annual income-tax rate after any revenue-dependent temporary reduction, plus the disposition of any applicable automatic 2026 TABOR refund/credit. Single W-2 employee, age 40, no dependents, standard deduction and applicable personal rules, full-year resident and worker in this jurisdiction; no other income or elective adjustments. FICA, local taxes, other contributions and gross-up excluded. Card spending balance remains $100. **Read the sources** * [\[S41\] Colorado General Assembly, Legislative Council Staff: Individual income tax overview (opens in a new tab)](https://content.leg.colorado.gov/agencies/legislative-council-staff/individual-income-tax%C2%A0?utm%5Fsource=giftcard.news) * [\[S42\] Colorado Department of Revenue: Individual Income Tax Guide, January 2026 (opens in a new tab)](https://tax.colorado.gov/sites/tax/files/documents/Individual%5FIncome%5FTax%5FGuide%5FJan%5F2026.pdf?utm%5Fsource=giftcard.news) * [\[S43\] Colorado Office of the State Auditor: Federal tax law provisions and changes report, June29 2026 (opens in a new tab)](https://content.leg.colorado.gov/sites/default/files/2026-TE5%5Freport%5Ffederal%5Ftax%5Flaw%5Fprovisions%5Fand%5Fchanges%5Fimpact%5Fcolorado.pdf?utm%5Fsource=giftcard.news) * [\[S25\] Internal Revenue Service: 2026 federal inflation adjustments (opens in a new tab)](https://www.irs.gov/newsroom/irs-releases-tax-inflation-adjustments-for-tax-year-2026-including-amendments-from-the-one-big-beautiful-bill?utm%5Fsource=giftcard.news) [Full Colorado analysis ](#article-section-colorado-federal-taxable-income-is-known-but-the-final-rate-needs-confirmation) ### Connecticut $25 to below $28 Federal: $22.00\. State: $5.50\. Total: $27.50, or 27.50% of the $100 card. Connecticut; tax year 2026. State annual liability: $3,475.00 at $75,000 and $3,480.50 at $75,100\. The2026 annual estimated-tax worksheet contains a complete liability computation. Its$100 phaseout addback is stable across both AGI amounts. Single W-2 employee, age 40, no dependents, standard deduction and applicable personal rules, full-year resident and worker in this jurisdiction; no other income or elective adjustments. FICA, local taxes, other contributions and gross-up excluded. Card spending balance remains $100. **Read the sources** * [\[S44\] Connecticut Department of Revenue Services: Form CT-1040ES, 2026 annual estimated income-tax worksheet (opens in a new tab)](https://portal.ct.gov/-/media/drs/forms/2025/income/ct1040es-flat0126.pdf?hash=4D350AF90425A28B04F1F7A1694F9D4B&rev=67a1aab5b38b4c9ca2732157970af963&utm%5Fsource=giftcard.news) * [\[S45\] Connecticut Department of Revenue Services: Connecticut estate and gift tax information (opens in a new tab)](https://portal.ct.gov/drs/individuals/individual-income-tax-portal/estate-and-gift-taxes/tax-information?utm%5Fsource=giftcard.news) * [\[S46\] Connecticut Department of Revenue Services: Connecticut resident income-tax information (opens in a new tab)](https://portal.ct.gov/drs/individuals/resident-income-tax/tax-information?utm%5Fsource=giftcard.news) * [\[S25\] Internal Revenue Service: 2026 federal inflation adjustments (opens in a new tab)](https://www.irs.gov/newsroom/irs-releases-tax-inflation-adjustments-for-tax-year-2026-including-amendments-from-the-one-big-beautiful-bill?utm%5Fsource=giftcard.news) [Full Connecticut analysis ](#article-section-connecticut-the-addback-matters-even-though-it-does-not-change) ### Delaware $28 to below $31 Federal: $22.00\. State: $6.60\. Total: $28.60, or 28.60% of the $100 card. Delaware; tax year 2026. State annual liability: $3,609.00 at $75,000 and $3,615.60 at $75,100\. Age40 avoids the extra personal credit available at60\. The current continuing statute supplies all brackets, deduction and credit. Single W-2 employee, age 40, no dependents, standard deduction and applicable personal rules, full-year resident and worker in this jurisdiction; no other income or elective adjustments. FICA, local taxes, other contributions and gross-up excluded. Card spending balance remains $100. **Read the sources** * [\[S47\] Delaware General Assembly: Delaware Code, personal income tax general provisions (opens in a new tab)](https://delcode.delaware.gov/title30/c011/sc01/index.html?utm%5Fsource=giftcard.news) * [\[S48\] Delaware General Assembly: Delaware Code, resident taxable income and deductions (opens in a new tab)](https://delcode.delaware.gov/title30/c011/sc02/index.html?utm%5Fsource=giftcard.news) * [\[S49\] Delaware Division of Revenue: Delaware employer withholding guide (opens in a new tab)](https://revenue.delaware.gov/employers-guide-withholding-regulations-employers-duties/?utm%5Fsource=giftcard.news) * [\[S25\] Internal Revenue Service: 2026 federal inflation adjustments (opens in a new tab)](https://www.irs.gov/newsroom/irs-releases-tax-inflation-adjustments-for-tax-year-2026-including-amendments-from-the-one-big-beautiful-bill?utm%5Fsource=giftcard.news) [Full Delaware analysis ](#article-section-delaware-the-standard-deduction-and-personal-credit-both-enter-the-result) ### District of Columbia $28 to below $31 Federal: $22.00\. State: $6.50\. Total: $28.50, or 28.50% of the $100 card. District of Columbia; tax year 2026. State annual liability: $3,428.50 at $75,000 and $3,435.00 at $75,100\. The 2026 D-40ES annual worksheet explicitly provides a $16,100 single standard deduction. The current enacted bracket schedule gives 6.5%, not 8.5%, at the resulting taxable incomes. Single W-2 employee, age 40, no dependents, standard deduction and applicable personal rules, full-year resident and worker in this jurisdiction; no other income or elective adjustments. FICA, local taxes, other contributions and gross-up excluded. Card spending balance remains $100. **Read the sources** * [\[S50\] District of Columbia Office of Tax and Revenue: 2026 D-40ES estimated tax booklet (opens in a new tab)](https://otr.cfo.dc.gov/sites/default/files/dc/sites/otr/publication/attachments/2026%5FD40ES%5FBook%5FwLinks04012026.pdf?utm%5Fsource=giftcard.news) * [\[S51\] District of Columbia Office of Tax and Revenue: DC individual and fiduciary income-tax rates (opens in a new tab)](https://otr.cfo.dc.gov/page/dc-individual-and-fiduciary-income-tax-rates?utm%5Fsource=giftcard.news) * [\[S52\] Council of the District of Columbia: DC Code 47-1803.02: gross and adjusted gross income (opens in a new tab)](https://code.dccouncil.gov/us/dc/council/code/sections/47-1803.02?utm%5Fsource=giftcard.news) * [\[S25\] Internal Revenue Service: 2026 federal inflation adjustments (opens in a new tab)](https://www.irs.gov/newsroom/irs-releases-tax-inflation-adjustments-for-tax-year-2026-including-amendments-from-the-one-big-beautiful-bill?utm%5Fsource=giftcard.news) [Full District of Columbia analysis ](#article-section-district-of-columbia-deductions-keep-the-benchmark-in-the-6-5-bracket) ### Florida Below $25 Federal: $22.00\. State: $0.00\. Total: $22.00, or 22.00% of the $100 card. Florida; tax year 2026. State annual liability: $0.00 at $75,000 and $0.00 at $75,100\. Confirmed zero statewide individual income tax in both wage cases. Single W-2 employee, age 40, no dependents, standard deduction and applicable personal rules, full-year resident and worker in this jurisdiction; no other income or elective adjustments. FICA, local taxes, other contributions and gross-up excluded. Card spending balance remains $100. **Read the sources** * [\[S53\] Florida Department of Revenue: Florida personal income-tax filing FAQ (opens in a new tab)](https://floridarevenue.com/faq/Pages/FAQDetails.aspx?FAQID=1466&utm%5Fsource=giftcard.news) * [\[S54\] Florida Department of Revenue: Tax Information for New Residents (opens in a new tab)](https://floridarevenue.com/Forms%5Flibrary/current/brochure/gt800025.pdf?utm%5Fsource=giftcard.news) * [\[S55\] Florida Legislature, Office of Economic and Demographic Research: Florida tax handbook (opens in a new tab)](https://edr.state.fl.us/content/revenues/reports/tax-handbook/taxhandbook.pdf?utm%5Fsource=giftcard.news) * [\[S10\] Internal Revenue Service: Employer's Tax Guide to Fringe Benefits (opens in a new tab)](https://www.irs.gov/publications/p15b?utm%5Fsource=giftcard.news) * [\[S25\] Internal Revenue Service: 2026 federal inflation adjustments (opens in a new tab)](https://www.irs.gov/newsroom/irs-releases-tax-inflation-adjustments-for-tax-year-2026-including-amendments-from-the-one-big-beautiful-bill?utm%5Fsource=giftcard.news) [Full Florida analysis ](#article-section-florida-no-personal-income-tax-with-the-federal-layer-still-separate) ### Georgia $25 to below $28 Federal: $22.00\. State: $4.99\. Total: $26.99, or 26.99% of the $100 card. Georgia; tax year 2026. State annual liability: $2,994.00 at $75,000 and $2,998.99 at $75,100\. Uses DOR's updated2026 rate and deduction; no prior-year surplus refund, tips, overtime or dependent deduction assumed. Single W-2 employee, age 40, no dependents, standard deduction and applicable personal rules, full-year resident and worker in this jurisdiction; no other income or elective adjustments. FICA, local taxes, other contributions and gross-up excluded. Card spending balance remains $100. **Read the sources** * [\[S56\] Georgia Department of Revenue: 2026 important tax updates (opens in a new tab)](https://dor.georgia.gov/taxes/important-tax-updates?utm%5Fsource=giftcard.news) * [\[S57\] Georgia Department of Revenue: Georgia resident filing requirements (opens in a new tab)](https://dor.georgia.gov/residency-filing-requirements?utm%5Fsource=giftcard.news) * [\[S58\] Georgia Department of Revenue: 2026 Employer's Tax Guide, updated June2026 (opens in a new tab)](https://dor.georgia.gov/document/document-document/2026-employers-tax-guide-updated-june-2026/download?utm%5Fsource=giftcard.news) * [\[S25\] Internal Revenue Service: 2026 federal inflation adjustments (opens in a new tab)](https://www.irs.gov/newsroom/irs-releases-tax-inflation-adjustments-for-tax-year-2026-including-amendments-from-the-one-big-beautiful-bill?utm%5Fsource=giftcard.news) [Full Georgia analysis ](#article-section-georgia-use-the-updated-2026-rate-and-deduction-together) ### Hawaii $28 to below $31 Federal: $22.00\. State: $7.60\. Total: $29.60, or 29.60% of the $100 card. Hawaii; tax year 2026. State annual liability: $3,896.26 at $75,000 and $3,903.86 at $75,100\. Continuous statutory-bracket formula preserves the $2539.20 accumulated tax through$48,000; published whole-dollar schedule bases and return rounding can differ slightly. No low-income or dependent credit applies. Single W-2 employee, age 40, no dependents, standard deduction and applicable personal rules, full-year resident and worker in this jurisdiction; no other income or elective adjustments. FICA, local taxes, other contributions and gross-up excluded. Card spending balance remains $100. **Read the sources** * [\[S59\] Hawaii Department of Taxation: Announcement2024-03: scheduled annual income-tax changes (opens in a new tab)](https://files.hawaii.gov/tax/news/announce/ann24-03.pdf?utm%5Fsource=giftcard.news) * [\[S60\] Hawaii Department of Taxation: Hawaii income-tax FAQs (opens in a new tab)](https://tax.hawaii.gov/faq/?utm%5Fsource=giftcard.news) * [\[S61\] Hawaii Department of Taxation: General excise tax exemptions (opens in a new tab)](https://tax.hawaii.gov/get/exemptions-get/?utm%5Fsource=giftcard.news) * [\[S25\] Internal Revenue Service: 2026 federal inflation adjustments (opens in a new tab)](https://www.irs.gov/newsroom/irs-releases-tax-inflation-adjustments-for-tax-year-2026-including-amendments-from-the-one-big-beautiful-bill?utm%5Fsource=giftcard.news) [Full Hawaii analysis ](#article-section-hawaii-the-2026-deduction-expands-while-the-bracket-schedule-continues) ### Idaho Not determined Federal component: $22.00\. State and combined total: not determined. Idaho; tax year 2026. Missing evidence: Official 2026 inflation-adjusted single tax-free threshold and confirmation of the automatic 2026 food-credit amount and eligibility for this full-year age-40 resident. Single W-2 employee, age 40, no dependents, standard deduction and applicable personal rules, full-year resident and worker in this jurisdiction; no other income or elective adjustments. FICA, local taxes, other contributions and gross-up excluded. Card spending balance remains $100. **Read the sources** * [\[S62\] Idaho State Tax Commission: Idaho 2025 individual income tax general information, revised March 2026 (opens in a new tab)](https://tax.idaho.gov/wp-content/uploads/forms/EIN00046/EIN00046%5F03-02-2026.pdf?utm%5Fsource=giftcard.news) * [\[S63\] Idaho State Tax Commission: Income tax resource category (opens in a new tab)](https://tax.idaho.gov/search-category/income-tax/?utm%5Fsource=giftcard.news) * [\[S64\] Idaho State Tax Commission: Nonprofits and donations (opens in a new tab)](https://tax.idaho.gov/taxes/sales-use/stguides-for-certain-groups-2/nonprofits-and-religious-groups/donations/?utm%5Fsource=giftcard.news) * [\[S25\] Internal Revenue Service: 2026 federal inflation adjustments (opens in a new tab)](https://www.irs.gov/newsroom/irs-releases-tax-inflation-adjustments-for-tax-year-2026-including-amendments-from-the-one-big-beautiful-bill?utm%5Fsource=giftcard.news) * [\[S10\] Internal Revenue Service: Employer's Tax Guide to Fringe Benefits (opens in a new tab)](https://www.irs.gov/publications/p15b?utm%5Fsource=giftcard.news) * [\[S25\] Internal Revenue Service: 2026 federal inflation adjustments (opens in a new tab)](https://www.irs.gov/newsroom/irs-releases-tax-inflation-adjustments-for-tax-year-2026-including-amendments-from-the-one-big-beautiful-bill?utm%5Fsource=giftcard.news) [Full Idaho analysis ](#article-section-idaho-an-indexed-tax-free-threshold-still-needs-confirmation) ### Illinois $25 to below $28 Federal: $22.00\. State: $4.95\. Total: $26.95, or 26.95% of the $100 card. Illinois; tax year 2026. State annual liability: $3,567.71 at $75,000 and $3,572.66 at $75,100\. The 2026 $2,925 personal exemption applies on both returns. Federal AGI is the base; federal standard deduction does not reduce this state's model. No age, blindness, dependent or other credits apply. Single W-2 employee, age 40, no dependents, standard deduction and applicable personal rules, full-year resident and worker in this jurisdiction; no other income or elective adjustments. FICA, local taxes, other contributions and gross-up excluded. Card spending balance remains $100. **Read the sources** * [\[S65\] Illinois Department of Revenue: What is the Illinois personal exemption allowance? (opens in a new tab)](https://tax.illinois.gov/questionsandanswers/answer.851.html?utm%5Fsource=giftcard.news) * [\[S66\] Illinois Department of Revenue: FY 2026-15: What's new for Illinois income taxes (opens in a new tab)](https://tax.illinois.gov/research/publications/bulletins/fy-2026-15.html?utm%5Fsource=giftcard.news) * [\[S67\] Illinois Department of Revenue: Income tax rates (opens in a new tab)](https://tax.illinois.gov/research/taxrates/income.html?utm%5Fsource=giftcard.news) * [\[S68\] Illinois Department of Revenue: Taxable income (opens in a new tab)](https://tax.illinois.gov/individuals/taxableincome.html?utm%5Fsource=giftcard.news) * [\[S10\] Internal Revenue Service: Employer's Tax Guide to Fringe Benefits (opens in a new tab)](https://www.irs.gov/publications/p15b?utm%5Fsource=giftcard.news) * [\[S25\] Internal Revenue Service: 2026 federal inflation adjustments (opens in a new tab)](https://www.irs.gov/newsroom/irs-releases-tax-inflation-adjustments-for-tax-year-2026-including-amendments-from-the-one-big-beautiful-bill?utm%5Fsource=giftcard.news) [Full Illinois analysis ](#article-section-illinois-the-personal-exemption-changes-annual-tax-not-the-increment) ### Indiana Below $25 Federal: $22.00\. State: $2.95\. Total: $24.95, or 24.95% of the $100 card. Indiana; tax year 2026. State annual liability: $2,183.00 at $75,000 and $2,185.95 at $75,100\. 2026 state rate and ordinary $1,000 personal exemption are applied to federal AGI. No other deduction, credit or county income tax is included. Single W-2 employee, age 40, no dependents, standard deduction and applicable personal rules, full-year resident and worker in this jurisdiction; no other income or elective adjustments. FICA, local taxes, other contributions and gross-up excluded. Card spending balance remains $100. **Read the sources** * [\[S69\] Indiana Department of Revenue: Rates, fees and penalties (opens in a new tab)](https://www.in.gov/dor/resources/tax-rates-and-reports/rates-fees-and-penalties/?utm%5Fsource=giftcard.news) * [\[S70\] Indiana Department of Revenue: Who should file a tax return? (opens in a new tab)](https://www.in.gov/dor/i-am-a/individual/who-should-file/?utm%5Fsource=giftcard.news) * [\[S71\] Indiana Department of Revenue: Tax types: individual adjusted gross income tax (opens in a new tab)](https://www.in.gov/dor/about/news-publications/our-team/tax-types/?utm%5Fsource=giftcard.news) * [\[S72\] Indiana Department of Revenue: Individual income tax frequently asked questions (opens in a new tab)](https://www.in.gov/dor/i-am-a/individual/individual-faq/?utm%5Fsource=giftcard.news) * [\[S10\] Internal Revenue Service: Employer's Tax Guide to Fringe Benefits (opens in a new tab)](https://www.irs.gov/publications/p15b?utm%5Fsource=giftcard.news) * [\[S25\] Internal Revenue Service: 2026 federal inflation adjustments (opens in a new tab)](https://www.irs.gov/newsroom/irs-releases-tax-inflation-adjustments-for-tax-year-2026-including-amendments-from-the-one-big-beautiful-bill?utm%5Fsource=giftcard.news) [Full Indiana analysis ](#article-section-indiana-the-state-result-leaves-county-income-tax-separate) ### Iowa $25 to below $28 Federal: $22.00\. State: $3.80\. Total: $25.80, or 25.80% of the $100 card. Iowa; tax year 2026. State annual liability: $2,198.20 at $75,000 and $2,202.00 at $75,100\. Iowa's 2026 statute begins with federal taxable income. The ordinary single $40 personal credit applies on both returns; low-income protections and age/dependent credits do not apply to this benchmark. Single W-2 employee, age 40, no dependents, standard deduction and applicable personal rules, full-year resident and worker in this jurisdiction; no other income or elective adjustments. FICA, local taxes, other contributions and gross-up excluded. Card spending balance remains $100. **Read the sources** * [\[S73\] Iowa Legislature: Iowa Code 2026 section 422.5 (opens in a new tab)](https://www.legis.iowa.gov/docs/code/2026/422.5.pdf?utm%5Fsource=giftcard.news) * [\[S74\] Iowa Legislature: Iowa Code 2026 section 422.7 (opens in a new tab)](https://www.legis.iowa.gov/docs/code/2026/422.7.pdf?utm%5Fsource=giftcard.news) * [\[S75\] Iowa Legislature: Iowa Code 2026 section 422.12 (opens in a new tab)](https://www.legis.iowa.gov/docs/code/2026/422.12.pdf?utm%5Fsource=giftcard.news) * [\[S76\] Iowa Department of Revenue: Iowa tax and fee descriptions and rates (opens in a new tab)](https://revenue.iowa.gov/taxes/tax-guidance/general/iowa-taxfee-descriptions-and-rates?utm%5Fsource=giftcard.news) * [\[S25\] Internal Revenue Service: 2026 federal inflation adjustments (opens in a new tab)](https://www.irs.gov/newsroom/irs-releases-tax-inflation-adjustments-for-tax-year-2026-including-amendments-from-the-one-big-beautiful-bill?utm%5Fsource=giftcard.news) * [\[S25\] Internal Revenue Service: 2026 federal inflation adjustments (opens in a new tab)](https://www.irs.gov/newsroom/irs-releases-tax-inflation-adjustments-for-tax-year-2026-including-amendments-from-the-one-big-beautiful-bill?utm%5Fsource=giftcard.news) [Full Iowa analysis ](#article-section-iowa-federal-taxable-income-and-a-small-personal-credit) ### Kansas $25 to below $28 Federal: $22.00\. State: $5.58\. Total: $27.58, or 27.58% of the $100 card. Kansas; tax year 2026. State annual liability: $3,385.31 at $75,000 and $3,390.89 at $75,100\. Continuing deduction and exemption plus 2026-confirmed unreduced rate schedule. Both taxable amounts remain above $23,000; no special credits or other-state tax credits apply. Single W-2 employee, age 40, no dependents, standard deduction and applicable personal rules, full-year resident and worker in this jurisdiction; no other income or elective adjustments. FICA, local taxes, other contributions and gross-up excluded. Card spending balance remains $100. **Read the sources** * [\[S77\] Kansas Legislature: K.S.A. 79-32,110: rates of income tax (opens in a new tab)](https://kslegislature.gov/b2025%5F26/laws/079%5F000%5F0000%5Fchapter/079%5F032%5F0000%5Farticle/079%5F032%5F0110%5Fsection/079%5F032%5F0110%5Fk/?utm%5Fsource=giftcard.news) * [\[S78\] Kansas Department of Revenue: Frequently asked questions about individual income (opens in a new tab)](https://www.ksrevenue.gov/faqs-taxii.html?utm%5Fsource=giftcard.news) * [\[S79\] Kansas Department of Revenue: Notice 25-06: income and privilege tax rate decreases contingent on revenue (opens in a new tab)](https://www.ksrevenue.gov/taxnotices/notice25-06.pdf?utm%5Fsource=giftcard.news) * [\[S10\] Internal Revenue Service: Employer's Tax Guide to Fringe Benefits (opens in a new tab)](https://www.irs.gov/publications/p15b?utm%5Fsource=giftcard.news) * [\[S25\] Internal Revenue Service: 2026 federal inflation adjustments (opens in a new tab)](https://www.irs.gov/newsroom/irs-releases-tax-inflation-adjustments-for-tax-year-2026-including-amendments-from-the-one-big-beautiful-bill?utm%5Fsource=giftcard.news) [Full Kansas analysis ](#article-section-kansas-the-revenue-trigger-did-not-reduce-2026-rates) ### Kentucky $25 to below $28 Federal: $22.00\. State: $3.50\. Total: $25.50, or 25.50% of the $100 card. Kentucky; tax year 2026. State annual liability: $2,507.40 at $75,000 and $2,510.90 at $75,100\. House Bill 1 sets the 3.5% rate from January 1, 2026; the annual standard deduction is explicitly $3,360 for 2026\. No ordinary personal credit applies to this age-40 benchmark. Single W-2 employee, age 40, no dependents, standard deduction and applicable personal rules, full-year resident and worker in this jurisdiction; no other income or elective adjustments. FICA, local taxes, other contributions and gross-up excluded. Card spending balance remains $100. **Read the sources** * [\[S80\] Kentucky Department of Revenue: Kentucky DOR announces 2026 standard deduction (opens in a new tab)](https://revenue.ky.gov/News/Pages/Kentucky-DOR-Announces-2026-Standard-Deduction.aspx?utm%5Fsource=giftcard.news) * [\[S81\] Kentucky General Assembly: 2025 regular session House Bill 1 (opens in a new tab)](https://apps.legislature.ky.gov/record/25rs/hb1.html?utm%5Fsource=giftcard.news) * [\[S82\] Kentucky Department of Revenue: Individual income tax (opens in a new tab)](https://revenue.ky.gov/Individual/Individual-Income-Tax/Pages/default.aspx?utm%5Fsource=giftcard.news) * [\[S10\] Internal Revenue Service: Employer's Tax Guide to Fringe Benefits (opens in a new tab)](https://www.irs.gov/publications/p15b?utm%5Fsource=giftcard.news) * [\[S25\] Internal Revenue Service: 2026 federal inflation adjustments (opens in a new tab)](https://www.irs.gov/newsroom/irs-releases-tax-inflation-adjustments-for-tax-year-2026-including-amendments-from-the-one-big-beautiful-bill?utm%5Fsource=giftcard.news) [Full Kentucky analysis ](#article-section-kentucky-a-lower-2026-rate-with-its-own-standard-deduction) ### Louisiana Not determined Federal component: $22.00\. State and combined total: not determined. Louisiana; tax year 2026. Missing evidence: Final CPI-indexed Louisiana standard deduction for tax-year2026 annual returns, as distinct from the $12,875 estimated-tax/withholding amount. Single W-2 employee, age 40, no dependents, standard deduction and applicable personal rules, full-year resident and worker in this jurisdiction; no other income or elective adjustments. FICA, local taxes, other contributions and gross-up excluded. Card spending balance remains $100. **Read the sources** * [\[S83\] Louisiana Department of Revenue: 2026 FormIT-540ES instructions (opens in a new tab)](https://dam.ldr.la.gov/taxforms/IT540ESi-2026.pdf?utm%5Fsource=giftcard.news) * [\[S84\] Louisiana Legislature: Louisiana Revised Statutes47:294 (opens in a new tab)](https://www.legis.la.gov/legis/Law.aspx?d=101761&utm%5Fsource=giftcard.news) * [\[S85\] Louisiana Department of Revenue: Individual income tax overview (opens in a new tab)](https://revenue.louisiana.gov/individuals/general-resources/individual-income-tax/?utm%5Fsource=giftcard.news) * [\[S10\] Internal Revenue Service: Employer's Tax Guide to Fringe Benefits (opens in a new tab)](https://www.irs.gov/publications/p15b?utm%5Fsource=giftcard.news) * [\[S05\] Internal Revenue Service: Taxable and Nontaxable Income (opens in a new tab)](https://www.irs.gov/publications/p525?utm%5Fsource=giftcard.news) * [\[S86\] Louisiana Office of the State Register: Louisiana Register, February20,2026, page308 (opens in a new tab)](https://bese.louisiana.gov/docs/default-source/rulemaking-docket/feb-louisiana-register.pdf?utm%5Fsource=giftcard.news) * [\[S25\] Internal Revenue Service: 2026 federal inflation adjustments (opens in a new tab)](https://www.irs.gov/newsroom/irs-releases-tax-inflation-adjustments-for-tax-year-2026-including-amendments-from-the-one-big-beautiful-bill?utm%5Fsource=giftcard.news) [Full Louisiana analysis ](#article-section-louisiana-the-flat-rate-is-clear-the-final-deduction-needs-confirmation) ### Maine $28 to below $31 Federal: $22.00\. State: $6.75\. Total: $28.75, or 28.75% of the $100 card. Maine; tax year 2026. State annual liability: $3,384.50 at $75,000 and $3,391.25 at $75,100\. Annual state income-tax formula before whole-dollar return rounding; excludes local income taxes, FICA and other payroll taxes. Single W-2 employee, age 40, no dependents, standard deduction and applicable personal rules, full-year resident and worker in this jurisdiction; no other income or elective adjustments. FICA, local taxes, other contributions and gross-up excluded. Card spending balance remains $100. **Read the sources** * [\[S87\] Maine Revenue Services: 2026 individual income tax rate schedules, revisedMay20,2026 (opens in a new tab)](https://www.maine.gov/revenue/sites/maine.gov.revenue/files/2026-05/ind%5Ftax%5Frate%5Fsched%5F2026%5Frev.pdf?utm%5Fsource=giftcard.news) * [\[S88\] Maine Revenue Services: 2026 standard and itemized deduction phaseout worksheet (opens in a new tab)](https://www.maine.gov/revenue/sites/maine.gov.revenue/files/inline-files/26%5Fitem%5Fstand%5F%20ded%5Fphaseout%5Fwksht%5F0.pdf?utm%5Fsource=giftcard.news) * [\[S89\] Maine Revenue Services: 2026 personal exemption phaseout worksheet (opens in a new tab)](https://www.maine.gov/revenue/sites/maine.gov.revenue/files/inline-files/26%5F1040es%5Fpers%5Fexempt%5Fphaseout%5Fwksht.pdf?utm%5Fsource=giftcard.news) * [\[S90\] Maine Revenue Services: 2026 Form1040ES-ME worksheet (opens in a new tab)](https://www.maine.gov/revenue/sites/maine.gov.revenue/files/inline-files/26%5F1040es%5Ffillable.pdf?utm%5Fsource=giftcard.news) * [\[S10\] Internal Revenue Service: Employer's Tax Guide to Fringe Benefits (opens in a new tab)](https://www.irs.gov/publications/p15b?utm%5Fsource=giftcard.news) * [\[S05\] Internal Revenue Service: Taxable and Nontaxable Income (opens in a new tab)](https://www.irs.gov/publications/p525?utm%5Fsource=giftcard.news) * [\[S25\] Internal Revenue Service: 2026 federal inflation adjustments (opens in a new tab)](https://www.irs.gov/newsroom/irs-releases-tax-inflation-adjustments-for-tax-year-2026-including-amendments-from-the-one-big-beautiful-bill?utm%5Fsource=giftcard.news) [Full Maine analysis ](#article-section-maine-use-the-revised-deduction-and-the-middle-bracket) ### Maryland $25 to below $28 Federal: $22.00\. State: $4.75\. Total: $26.75, or 26.75% of the $100 card. Maryland; tax year 2026. State annual liability: $3,196.50 at $75,000 and $3,201.25 at $75,100\. Annual state income-tax formula before whole-dollar return rounding; excludes local income taxes, FICA and other payroll taxes. Single W-2 employee, age 40, no dependents, standard deduction and applicable personal rules, full-year resident and worker in this jurisdiction; no other income or elective adjustments. FICA, local taxes, other contributions and gross-up excluded. Card spending balance remains $100. **Read the sources** * [\[S91\] Maryland General Assembly: Tax-General section10-105 (opens in a new tab)](https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg§ion=10-105&utm%5Fsource=giftcard.news) * [\[S92\] Maryland General Assembly: Tax-General section10-217 (opens in a new tab)](https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg&enactments=false§ion=10-217&utm%5Fsource=giftcard.news) * [\[S93\] Maryland Comptroller: 2026 Maryland employer withholding guide (opens in a new tab)](https://www.marylandcomptroller.gov/content/dam/mdcomp/tax/instructions/withholding/2026/withholding-guide.pdf?utm%5Fsource=giftcard.news) * [\[S94\] Maryland General Assembly: Tax-General section10-211 (opens in a new tab)](https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg&enactments=false§ion=10-211&utm%5Fsource=giftcard.news) * [\[S10\] Internal Revenue Service: Employer's Tax Guide to Fringe Benefits (opens in a new tab)](https://www.irs.gov/publications/p15b?utm%5Fsource=giftcard.news) * [\[S05\] Internal Revenue Service: Taxable and Nontaxable Income (opens in a new tab)](https://www.irs.gov/publications/p525?utm%5Fsource=giftcard.news) * [\[S25\] Internal Revenue Service: 2026 federal inflation adjustments (opens in a new tab)](https://www.irs.gov/newsroom/irs-releases-tax-inflation-adjustments-for-tax-year-2026-including-amendments-from-the-one-big-beautiful-bill?utm%5Fsource=giftcard.news) [Full Maryland analysis ](#article-section-maryland-keep-county-tax-outside-the-statewide-comparison) ### Massachusetts $25 to below $28 Federal: $22.00\. State: $5.00\. Total: $27.00, or 27.00% of the $100 card. Massachusetts; tax year 2026. State annual liability: $3,430.00 at $75,000 and $3,435.00 at $75,100\. Annual state income-tax formula before whole-dollar return rounding; excludes local income taxes, FICA and other payroll taxes. Single W-2 employee, age 40, no dependents, standard deduction and applicable personal rules, full-year resident and worker in this jurisdiction; no other income or elective adjustments. FICA, local taxes, other contributions and gross-up excluded. Card spending balance remains $100. **Read the sources** * [\[S95\] Massachusetts Department of Revenue: Massachusetts personal income tax exemptions (opens in a new tab)](https://www.mass.gov/info-details/massachusetts-personal-income-tax-exemptions?utm%5Fsource=giftcard.news) * [\[S96\] Massachusetts Executive Office for Administration and Finance: Tax expenditure1.401: retirement contributions deduction (opens in a new tab)](https://budget.digital.mass.gov/govbudget/fy27/tax-expenditure-budget/personal-income-tax/deductions-from-adjusted-gross-income/1-401?utm%5Fsource=giftcard.news) * [\[S97\] Massachusetts Department of Revenue: CircularM effectiveJanuary1,2026 (opens in a new tab)](https://www.mass.gov/doc/massachusetts-circular-m-income-tax-withholding-tables-at-50-effective-january-1-2026/download?utm%5Fsource=giftcard.news) * [\[S98\] Massachusetts Legislature: Massachusetts General Laws chapter62 section4 (opens in a new tab)](https://malegislature.gov/Laws/GeneralLaws/PartI/TitleIX/Chapter62/Section4?utm%5Fsource=giftcard.news) * [\[S10\] Internal Revenue Service: Employer's Tax Guide to Fringe Benefits (opens in a new tab)](https://www.irs.gov/publications/p15b?utm%5Fsource=giftcard.news) * [\[S05\] Internal Revenue Service: Taxable and Nontaxable Income (opens in a new tab)](https://www.irs.gov/publications/p525?utm%5Fsource=giftcard.news) * [\[S99\] USDA National Finance Center: 2026 Massachusetts payroll parameter update (opens in a new tab)](https://help.nfc.usda.gov/bulletins/2026/1769797447.htm?utm%5Fsource=giftcard.news) * [\[S25\] Internal Revenue Service: 2026 federal inflation adjustments (opens in a new tab)](https://www.irs.gov/newsroom/irs-releases-tax-inflation-adjustments-for-tax-year-2026-including-amendments-from-the-one-big-beautiful-bill?utm%5Fsource=giftcard.news) [Full Massachusetts analysis ](#article-section-massachusetts-account-for-the-capped-payroll-tax-deduction) ### Michigan $25 to below $28 Federal: $22.00\. State: $4.25\. Total: $26.25, or 26.25% of the $100 card. Michigan; tax year 2026. State annual liability: $2,936.75 at $75,000 and $2,941.00 at $75,100\. Annual state income-tax formula before whole-dollar return rounding; excludes local income taxes, FICA and other payroll taxes. Single W-2 employee, age 40, no dependents, standard deduction and applicable personal rules, full-year resident and worker in this jurisdiction; no other income or elective adjustments. FICA, local taxes, other contributions and gross-up excluded. Card spending balance remains $100. **Read the sources** * [\[S100\] Michigan Department of Treasury: 2026 annual income-tax rate determination, April15,2026 (opens in a new tab)](https://www.michigan.gov/treasury/news/2026/04/15/state-individual-income-tax-rate-for-2026-tax-year-determined?utm%5Fsource=giftcard.news) * [\[S101\] Michigan Department of Treasury: Calendar-year tax information (opens in a new tab)](https://www.michigan.gov/taxes/business-taxes/withholding/calendar-year-tax-information?utm%5Fsource=giftcard.news) * [\[S102\] Michigan Department of Treasury: Revenue Administrative Bulletin2026-1 (opens in a new tab)](https://www.michigan.gov/taxes/rep-legal/rab/2026-revenue-administrative-bulletins/revenue-administrative-bulletin-2026-1?utm%5Fsource=giftcard.news) * [\[S10\] Internal Revenue Service: Employer's Tax Guide to Fringe Benefits (opens in a new tab)](https://www.irs.gov/publications/p15b?utm%5Fsource=giftcard.news) * [\[S05\] Internal Revenue Service: Taxable and Nontaxable Income (opens in a new tab)](https://www.irs.gov/publications/p525?utm%5Fsource=giftcard.news) * [\[S103\] Michigan Department of Treasury: Cities imposing income tax (opens in a new tab)](https://www.michigan.gov/taxes/citytax/what-cities-impose-an-income-tax?utm%5Fsource=giftcard.news) * [\[S25\] Internal Revenue Service: 2026 federal inflation adjustments (opens in a new tab)](https://www.irs.gov/newsroom/irs-releases-tax-inflation-adjustments-for-tax-year-2026-including-amendments-from-the-one-big-beautiful-bill?utm%5Fsource=giftcard.news) [Full Michigan analysis ](#article-section-michigan-the-confirmed-annual-rate-is-separate-from-city-taxes) ### Minnesota $28 to below $31 Federal: $22.00\. State: $6.80\. Total: $28.80, or 28.80% of the $100 card. Minnesota; tax year 2026. State annual liability: $3,576.61 at $75,000 and $3,583.41 at $75,100\. Annual state income-tax formula before whole-dollar return rounding; excludes local income taxes, FICA and other payroll taxes. Single W-2 employee, age 40, no dependents, standard deduction and applicable personal rules, full-year resident and worker in this jurisdiction; no other income or elective adjustments. FICA, local taxes, other contributions and gross-up excluded. Card spending balance remains $100. **Read the sources** * [\[S104\] Minnesota Department of Revenue: 2026 income-tax inflation amounts, December16,2025 (opens in a new tab)](https://www.revenue.state.mn.us/press-release/2025-12-16/minnesota-income-tax-brackets-standard-deduction-and-dependent-exemption?utm%5Fsource=giftcard.news) * [\[S105\] Minnesota Department of Revenue: Inflation-adjusted amounts for taxyear2026 (opens in a new tab)](https://www.revenue.state.mn.us/sites/default/files/2025-12/inflation-adjusted-amounts-2026.pdf?utm%5Fsource=giftcard.news) * [\[S10\] Internal Revenue Service: Employer's Tax Guide to Fringe Benefits (opens in a new tab)](https://www.irs.gov/publications/p15b?utm%5Fsource=giftcard.news) * [\[S05\] Internal Revenue Service: Taxable and Nontaxable Income (opens in a new tab)](https://www.irs.gov/publications/p525?utm%5Fsource=giftcard.news) * [\[S25\] Internal Revenue Service: 2026 federal inflation adjustments (opens in a new tab)](https://www.irs.gov/newsroom/irs-releases-tax-inflation-adjustments-for-tax-year-2026-including-amendments-from-the-one-big-beautiful-bill?utm%5Fsource=giftcard.news) [Full Minnesota analysis ](#article-section-minnesota-distinguish-a-dependent-exemption-from-your-own-deduction) ### Mississippi $25 to below $28 Federal: $22.00\. State: $4.00\. Total: $26.00, or 26.00% of the $100 card. Mississippi; tax year 2026. State annual liability: $2,268.00 at $75,000 and $2,272.00 at $75,100\. Annual state income-tax formula before whole-dollar return rounding; excludes local income taxes, FICA and other payroll taxes. Single W-2 employee, age 40, no dependents, standard deduction and applicable personal rules, full-year resident and worker in this jurisdiction; no other income or elective adjustments. FICA, local taxes, other contributions and gross-up excluded. Card spending balance remains $100. **Read the sources** * [\[S106\] Mississippi Department of Revenue: Individual income tax general information (opens in a new tab)](https://www.dor.ms.gov/general-information?utm%5Fsource=giftcard.news) * [\[S10\] Internal Revenue Service: Employer's Tax Guide to Fringe Benefits (opens in a new tab)](https://www.irs.gov/publications/p15b?utm%5Fsource=giftcard.news) * [\[S05\] Internal Revenue Service: Taxable and Nontaxable Income (opens in a new tab)](https://www.irs.gov/publications/p525?utm%5Fsource=giftcard.news) * [\[S25\] Internal Revenue Service: 2026 federal inflation adjustments (opens in a new tab)](https://www.irs.gov/newsroom/irs-releases-tax-inflation-adjustments-for-tax-year-2026-including-amendments-from-the-one-big-beautiful-bill?utm%5Fsource=giftcard.news) [Full Mississippi analysis ](#article-section-mississippi-apply-the-zero-band-after-the-deductions) ### Missouri $25 to below $28 Federal: $22.00\. State: $4.54\. Total: $26.54, or 26.54% of the $100 card. Missouri; tax year 2026. State annual liability: $2,533.73 at $75,000 and $2,538.28 at $75,100\. Annual state income-tax formula before whole-dollar return rounding; excludes local income taxes, FICA and other payroll taxes. Single W-2 employee, age 40, no dependents, standard deduction and applicable personal rules, full-year resident and worker in this jurisdiction; no other income or elective adjustments. FICA, local taxes, other contributions and gross-up excluded. Card spending balance remains $100. **Read the sources** * [\[S107\] Missouri Department of Revenue: 2026 estimated income tax instructions (opens in a new tab)](https://dor.mo.gov/forms/MO-1040ES%5F2026.pdf?utm%5Fsource=giftcard.news) * [\[S108\] Missouri Revisor of Statutes: Revised Statutes section143.171 (opens in a new tab)](https://revisor.mo.gov/main/OneSection.aspx?section=143.171&utm%5Fsource=giftcard.news) * [\[S25\] Internal Revenue Service: 2026 federal inflation adjustments (opens in a new tab)](https://www.irs.gov/newsroom/irs-releases-tax-inflation-adjustments-for-tax-year-2026-including-amendments-from-the-one-big-beautiful-bill?utm%5Fsource=giftcard.news) * [\[S10\] Internal Revenue Service: Employer's Tax Guide to Fringe Benefits (opens in a new tab)](https://www.irs.gov/publications/p15b?utm%5Fsource=giftcard.news) * [\[S05\] Internal Revenue Service: Taxable and Nontaxable Income (opens in a new tab)](https://www.irs.gov/publications/p525?utm%5Fsource=giftcard.news) * [\[S25\] Internal Revenue Service: 2026 federal inflation adjustments (opens in a new tab)](https://www.irs.gov/newsroom/irs-releases-tax-inflation-adjustments-for-tax-year-2026-including-amendments-from-the-one-big-beautiful-bill?utm%5Fsource=giftcard.news) [Full Missouri analysis ](#article-section-missouri-the-federal-tax-deduction-changes-the-card-s-state-cost) ### Montana $25 to below $28 Federal: $22.00\. State: $5.65\. Total: $27.65, or 27.65% of the $100 card. Montana; tax year 2026. State annual liability: $2,876.60 at $75,000 and $2,882.25 at $75,100\. Annual state income-tax formula before whole-dollar return rounding; excludes local income taxes, FICA and other payroll taxes. Single W-2 employee, age 40, no dependents, standard deduction and applicable personal rules, full-year resident and worker in this jurisdiction; no other income or elective adjustments. FICA, local taxes, other contributions and gross-up excluded. Card spending balance remains $100. **Read the sources** * [\[S109\] Montana Department of Revenue: HB337 income tax changes (opens in a new tab)](https://revenue.mt.gov/news/recent-news/HB-337?utm%5Fsource=giftcard.news) * [\[S110\] Montana Department of Revenue: Publication1, 2026 (opens in a new tab)](https://revenuefiles.mt.gov/files/Forms/Publication-1/Publication-1-2026.pdf?utm%5Fsource=giftcard.news) * [\[S25\] Internal Revenue Service: 2026 federal inflation adjustments (opens in a new tab)](https://www.irs.gov/newsroom/irs-releases-tax-inflation-adjustments-for-tax-year-2026-including-amendments-from-the-one-big-beautiful-bill?utm%5Fsource=giftcard.news) * [\[S10\] Internal Revenue Service: Employer's Tax Guide to Fringe Benefits (opens in a new tab)](https://www.irs.gov/publications/p15b?utm%5Fsource=giftcard.news) * [\[S05\] Internal Revenue Service: Taxable and Nontaxable Income (opens in a new tab)](https://www.irs.gov/publications/p525?utm%5Fsource=giftcard.news) * [\[S25\] Internal Revenue Service: 2026 federal inflation adjustments (opens in a new tab)](https://www.irs.gov/newsroom/irs-releases-tax-inflation-adjustments-for-tax-year-2026-including-amendments-from-the-one-big-beautiful-bill?utm%5Fsource=giftcard.news) [Full Montana analysis ](#article-section-montana-distinguish-the-2026-brackets-from-next-year-s-reductions) ### Nebraska $25 to below $28 Federal: $22.00\. State: $4.55\. Total: $26.55, or 26.55% of the $100 card. Nebraska; tax year 2026. State annual liability: $2,532.96 at $75,000 and $2,537.51 at $75,100\. Annual state income-tax formula before whole-dollar return rounding; excludes local income taxes, FICA and other payroll taxes. Single W-2 employee, age 40, no dependents, standard deduction and applicable personal rules, full-year resident and worker in this jurisdiction; no other income or elective adjustments. FICA, local taxes, other contributions and gross-up excluded. Card spending balance remains $100. **Read the sources** * [\[S111\] Nebraska Department of Revenue: 2026 Form1040N-ES instructions (opens in a new tab)](https://revenue.nebraska.gov/sites/default/files/doc/tax-forms/2025/f%5F1040N-ES.pdf?utm%5Fsource=giftcard.news) * [\[S112\] Nebraska Department of Revenue: Individual income tax forms (opens in a new tab)](https://revenue.nebraska.gov/about/forms/individual-income-tax-forms?utm%5Fsource=giftcard.news) * [\[S113\] Nebraska Department of Revenue: Chapter22 individual income tax regulations (opens in a new tab)](https://revenue.nebraska.gov/about/legal-information/regulations/chapter-22-individual-income-tax?utm%5Fsource=giftcard.news) * [\[S10\] Internal Revenue Service: Employer's Tax Guide to Fringe Benefits (opens in a new tab)](https://www.irs.gov/publications/p15b?utm%5Fsource=giftcard.news) * [\[S05\] Internal Revenue Service: Taxable and Nontaxable Income (opens in a new tab)](https://www.irs.gov/publications/p525?utm%5Fsource=giftcard.news) * [\[S25\] Internal Revenue Service: 2026 federal inflation adjustments (opens in a new tab)](https://www.irs.gov/newsroom/irs-releases-tax-inflation-adjustments-for-tax-year-2026-including-amendments-from-the-one-big-beautiful-bill?utm%5Fsource=giftcard.news) [Full Nebraska analysis ](#article-section-nebraska-subtract-the-personal-credit-from-tax-not-income) ### Nevada Below $25 Federal: $22.00\. State: $0.00\. Total: $22.00, or 22.00% of the $100 card. Nevada; tax year 2026. State annual liability: $0.00 at $75,000 and $0.00 at $75,100\. Annual state income-tax formula before whole-dollar return rounding; excludes local income taxes, FICA and other payroll taxes. Single W-2 employee, age 40, no dependents, standard deduction and applicable personal rules, full-year resident and worker in this jurisdiction; no other income or elective adjustments. FICA, local taxes, other contributions and gross-up excluded. Card spending balance remains $100. **Read the sources** * [\[S114\] Nevada Legislature: Nevada Constitution, Article10 section1(9) (opens in a new tab)](https://www.leg.state.nv.us/const/nvconst.html?utm%5Fsource=giftcard.news) * [\[S115\] Nevada Department of Taxation: Nevada Tax Notes issue194 (opens in a new tab)](https://tax.nv.gov/wp-content/uploads/2024/05/01-2023-Tax-Notes-Issue-194-compressed.pdf?utm%5Fsource=giftcard.news) * [\[S10\] Internal Revenue Service: Employer's Tax Guide to Fringe Benefits (opens in a new tab)](https://www.irs.gov/publications/p15b?utm%5Fsource=giftcard.news) * [\[S05\] Internal Revenue Service: Taxable and Nontaxable Income (opens in a new tab)](https://www.irs.gov/publications/p525?utm%5Fsource=giftcard.news) * [\[S25\] Internal Revenue Service: 2026 federal inflation adjustments (opens in a new tab)](https://www.irs.gov/newsroom/irs-releases-tax-inflation-adjustments-for-tax-year-2026-including-amendments-from-the-one-big-beautiful-bill?utm%5Fsource=giftcard.news) [Full Nevada analysis ](#article-section-nevada-zero-state-wage-tax-does-not-remove-federal-reporting) ### New Hampshire Below $25 Federal: $22.00\. State: $0.00\. Total: $22.00, or 22.00% of the $100 card. New Hampshire; tax year 2026. State annual liability: $0.00 at $75,000 and $0.00 at $75,100\. Annual state income-tax formula before whole-dollar return rounding; excludes local income taxes, FICA and other payroll taxes. Single W-2 employee, age 40, no dependents, standard deduction and applicable personal rules, full-year resident and worker in this jurisdiction; no other income or elective adjustments. FICA, local taxes, other contributions and gross-up excluded. Card spending balance remains $100. **Read the sources** * [\[S116\] New Hampshire Department of Revenue Administration: Interest and Dividends Tax (opens in a new tab)](https://www.revenue.nh.gov/taxes-glance/interest-dividends-tax?utm%5Fsource=giftcard.news) * [\[S117\] New Hampshire Department of Revenue Administration: Interest and Dividends Tax repeal announcement (opens in a new tab)](https://www.revenue.nh.gov/news-and-media/interest-dividends-tax-repeal?utm%5Fsource=giftcard.news) * [\[S10\] Internal Revenue Service: Employer's Tax Guide to Fringe Benefits (opens in a new tab)](https://www.irs.gov/publications/p15b?utm%5Fsource=giftcard.news) * [\[S05\] Internal Revenue Service: Taxable and Nontaxable Income (opens in a new tab)](https://www.irs.gov/publications/p525?utm%5Fsource=giftcard.news) * [\[S25\] Internal Revenue Service: 2026 federal inflation adjustments (opens in a new tab)](https://www.irs.gov/newsroom/irs-releases-tax-inflation-adjustments-for-tax-year-2026-including-amendments-from-the-one-big-beautiful-bill?utm%5Fsource=giftcard.news) [Full New Hampshire analysis ](#article-section-new-hampshire-the-wage-tax-result-is-zero-in-2026) ### New Jersey $25 to below $28 Federal: $22.00\. State: $5.53\. Total: $27.53, or 27.53% of the $100 card. New Jersey; tax year 2026. State annual liability: $2,596.00 at $75,000 and $2,601.53 at $75,100\. Annual state income-tax formula before whole-dollar return rounding; excludes local income taxes, FICA and other payroll taxes. Single W-2 employee, age 40, no dependents, standard deduction and applicable personal rules, full-year resident and worker in this jurisdiction; no other income or elective adjustments. FICA, local taxes, other contributions and gross-up excluded. Card spending balance remains $100. **Read the sources** * [\[S118\] New Jersey Division of Taxation: Current tax tables and rate schedules (opens in a new tab)](https://nj.gov/njbonds/treasury/taxation/taxtables.shtml?utm%5Fsource=giftcard.news) * [\[S119\] New Jersey Division of Taxation: Current individual tax rate schedule (opens in a new tab)](https://nj.gov/njbonds/treasury/taxation/pdf/current/njtaxratesch.pdf?utm%5Fsource=giftcard.news) * [\[S120\] New Jersey Division of Taxation: Personal exemptions (opens in a new tab)](https://www.nj.gov/treasury/taxation/njit2.shtml?utm%5Fsource=giftcard.news) * [\[S121\] New Jersey Division of Taxation: Exempt income (opens in a new tab)](https://www.nj.gov/treasury/taxation/njit12.shtml?utm%5Fsource=giftcard.news) * [\[S10\] Internal Revenue Service: Employer's Tax Guide to Fringe Benefits (opens in a new tab)](https://www.irs.gov/publications/p15b?utm%5Fsource=giftcard.news) * [\[S25\] Internal Revenue Service: 2026 federal inflation adjustments (opens in a new tab)](https://www.irs.gov/newsroom/irs-releases-tax-inflation-adjustments-for-tax-year-2026-including-amendments-from-the-one-big-beautiful-bill?utm%5Fsource=giftcard.news) [Full New Jersey analysis ](#article-section-new-jersey-75-000-of-wages-stays-below-the-taxable-income-threshold) ### New Mexico $25 to below $28 Federal: $22.00\. State: $4.70\. Total: $26.70, or 26.70% of the $100 card. New Mexico; tax year 2026. State annual liability: $2,359.30 at $75,000 and $2,364.00 at $75,100\. Annual state income-tax formula before whole-dollar return rounding; excludes local income taxes, FICA and other payroll taxes. Single W-2 employee, age 40, no dependents, standard deduction and applicable personal rules, full-year resident and worker in this jurisdiction; no other income or elective adjustments. FICA, local taxes, other contributions and gross-up excluded. Card spending balance remains $100. **Read the sources** * [\[S122\] New Mexico Taxation and Revenue Department: TRD analysis of2026 House Bill93 (opens in a new tab)](https://www.nmlegis.gov/Sessions/26%20Regular/AgencyAnalysis/HB0093%5F333.pdf?utm%5Fsource=giftcard.news) * [\[S123\] New Mexico Legislature: 2026 House Bill93 official status (opens in a new tab)](https://www.nmlegis.gov/Legislation/Legislation?chamber=H&legNo=93&legType=B&year=26&utm%5Fsource=giftcard.news) * [\[S124\] New Mexico Taxation and Revenue Department: Personal income tax information overview (opens in a new tab)](https://www.tax.newmexico.gov/individuals/personal-income-tax-information-overview/?utm%5Fsource=giftcard.news) * [\[S25\] Internal Revenue Service: 2026 federal inflation adjustments (opens in a new tab)](https://www.irs.gov/newsroom/irs-releases-tax-inflation-adjustments-for-tax-year-2026-including-amendments-from-the-one-big-beautiful-bill?utm%5Fsource=giftcard.news) * [\[S10\] Internal Revenue Service: Employer's Tax Guide to Fringe Benefits (opens in a new tab)](https://www.irs.gov/publications/p15b?utm%5Fsource=giftcard.news) * [\[S05\] Internal Revenue Service: Taxable and Nontaxable Income (opens in a new tab)](https://www.irs.gov/publications/p525?utm%5Fsource=giftcard.news) * [\[S25\] Internal Revenue Service: 2026 federal inflation adjustments (opens in a new tab)](https://www.irs.gov/newsroom/irs-releases-tax-inflation-adjustments-for-tax-year-2026-including-amendments-from-the-one-big-beautiful-bill?utm%5Fsource=giftcard.news) [Full New Mexico analysis ](#article-section-new-mexico-a-proposed-larger-deduction-is-not-enacted-law) ### New York $25 to below $28 Federal: $22.00\. State: $5.40\. Total: $27.40, or 27.40% of the $100 card. New York; tax year 2026. State annual liability: $3,453.40 at $75,000 and $3,458.80 at $75,100\. Annual state income-tax formula before whole-dollar return rounding; excludes local income taxes, FICA and other payroll taxes. Single W-2 employee, age 40, no dependents, standard deduction and applicable personal rules, full-year resident and worker in this jurisdiction; no other income or elective adjustments. FICA, local taxes, other contributions and gross-up excluded. Card spending balance remains $100. **Read the sources** * [\[S125\] New York State Department of Taxation and Finance: 2026 FormIT-2105-I estimated income tax instructions (opens in a new tab)](https://www.tax.ny.gov/pdf/current%5Fforms/it/it2105i.pdf?utm%5Fsource=giftcard.news) * [\[S126\] New York State Department of Taxation and Finance: 2026 withholding tax rate changes (opens in a new tab)](https://www.tax.ny.gov/bus/wt/rate.htm?utm%5Fsource=giftcard.news) * [\[S10\] Internal Revenue Service: Employer's Tax Guide to Fringe Benefits (opens in a new tab)](https://www.irs.gov/publications/p15b?utm%5Fsource=giftcard.news) * [\[S05\] Internal Revenue Service: Taxable and Nontaxable Income (opens in a new tab)](https://www.irs.gov/publications/p525?utm%5Fsource=giftcard.news) * [\[S25\] Internal Revenue Service: 2026 federal inflation adjustments (opens in a new tab)](https://www.irs.gov/newsroom/irs-releases-tax-inflation-adjustments-for-tax-year-2026-including-amendments-from-the-one-big-beautiful-bill?utm%5Fsource=giftcard.news) [Full New York analysis ](#article-section-new-york-use-the-2026-state-schedule-and-leave-city-taxes-separate) ### North Carolina $25 to below $28 Federal: $22.00\. State: $3.99\. Total: $25.99, or 25.99% of the $100 card. North Carolina; tax year 2026. State annual liability: $2,483.78 at $75,000 and $2,487.77 at $75,100\. Annual state income-tax formula before whole-dollar return rounding; excludes local income taxes, FICA and other payroll taxes. Single W-2 employee, age 40, no dependents, standard deduction and applicable personal rules, full-year resident and worker in this jurisdiction; no other income or elective adjustments. FICA, local taxes, other contributions and gross-up excluded. Card spending balance remains $100. **Read the sources** * [\[S127\] North Carolina Department of Revenue: 2026 FormNC-40 estimated tax instructions (opens in a new tab)](https://www.ncdor.gov/individual-estimated-income-tax/open?utm%5Fsource=giftcard.news) * [\[S128\] North Carolina Department of Revenue: North Carolina standard or itemized deductions (opens in a new tab)](https://www.ncdor.gov/taxes-forms/individual-income-tax/filing-topics/north-carolina-standard-deduction-or-north-carolina-itemized-deductions?utm%5Fsource=giftcard.news) * [\[S129\] North Carolina Department of Revenue: Personal Taxes Bulletin,2026 withholding provisions (opens in a new tab)](https://www.ncdor.gov/documents/bulletins/2025-personal-taxes-bulletin/open?utm%5Fsource=giftcard.news) * [\[S10\] Internal Revenue Service: Employer's Tax Guide to Fringe Benefits (opens in a new tab)](https://www.irs.gov/publications/p15b?utm%5Fsource=giftcard.news) * [\[S05\] Internal Revenue Service: Taxable and Nontaxable Income (opens in a new tab)](https://www.irs.gov/publications/p525?utm%5Fsource=giftcard.news) * [\[S25\] Internal Revenue Service: 2026 federal inflation adjustments (opens in a new tab)](https://www.irs.gov/newsroom/irs-releases-tax-inflation-adjustments-for-tax-year-2026-including-amendments-from-the-one-big-beautiful-bill?utm%5Fsource=giftcard.news) [Full North Carolina analysis ](#article-section-north-carolina-3-99-annual-tax-differs-from-payroll-withholding) ### North Dakota Below $25 Federal: $22.00\. State: $1.95\. Total: $23.95, or 23.95% of the $100 card. North Dakota; tax year 2026. State annual liability: $181.84 at $75,000 and $183.79 at $75,100\. Annual state income-tax formula before whole-dollar return rounding; excludes local income taxes, FICA and other payroll taxes. Single W-2 employee, age 40, no dependents, standard deduction and applicable personal rules, full-year resident and worker in this jurisdiction; no other income or elective adjustments. FICA, local taxes, other contributions and gross-up excluded. Card spending balance remains $100. **Read the sources** * [\[S130\] North Dakota Office of State Tax Commissioner: 2026 FormND-1ES instructions (opens in a new tab)](https://www.tax.nd.gov/sites/www/files/documents/forms/individual/2025-iit/28709-form-nd-1es-2026.pdf?utm%5Fsource=giftcard.news) * [\[S25\] Internal Revenue Service: 2026 federal inflation adjustments (opens in a new tab)](https://www.irs.gov/newsroom/irs-releases-tax-inflation-adjustments-for-tax-year-2026-including-amendments-from-the-one-big-beautiful-bill?utm%5Fsource=giftcard.news) * [\[S10\] Internal Revenue Service: Employer's Tax Guide to Fringe Benefits (opens in a new tab)](https://www.irs.gov/publications/p15b?utm%5Fsource=giftcard.news) * [\[S05\] Internal Revenue Service: Taxable and Nontaxable Income (opens in a new tab)](https://www.irs.gov/publications/p525?utm%5Fsource=giftcard.news) * [\[S25\] Internal Revenue Service: 2026 federal inflation adjustments (opens in a new tab)](https://www.irs.gov/newsroom/irs-releases-tax-inflation-adjustments-for-tax-year-2026-including-amendments-from-the-one-big-beautiful-bill?utm%5Fsource=giftcard.news) [Full North Dakota analysis ](#article-section-north-dakota-the-broad-zero-bracket-is-already-used-by-this-worker) ### Ohio Below $25 Federal: $22.00\. State: $2.75\. Total: $24.75, or 24.75% of the $100 card. Ohio; tax year 2026. State annual liability: $1,619.00 at $75,000 and $1,621.75 at $75,100\. The 2026 formula is statutory. The indexed $2,150 exemption is carried forward under HB 96's express 2025-2026 indexing freeze, not substituted from a prior year without legal authority. Single W-2 employee, age 40, no dependents, standard deduction and applicable personal rules, full-year resident and worker in this jurisdiction; no other income or elective adjustments. FICA, local taxes, other contributions and gross-up excluded. Card spending balance remains $100. **Read the sources** * [\[S131\] Ohio General Assembly: Ohio Revised Code 5747.02: 2026 individual income tax (opens in a new tab)](https://codes.ohio.gov/ohio-revised-code/section-5747.02?utm%5Fsource=giftcard.news) * [\[S132\] Ohio General Assembly: Ohio Revised Code 5747.025: personal exemptions (opens in a new tab)](https://codes.ohio.gov/ohio-revised-code/section-5747.025?utm%5Fsource=giftcard.news) * [\[S133\] Ohio Legislative Service Commission: HB 96 enacted tax comparison (opens in a new tab)](https://www.lsc.ohio.gov/assets/legislation/136/hb96/en0/files/hb96-tax-comparison-document-as-enacted-136th-general-assembly.pdf?utm%5Fsource=giftcard.news) * [\[S134\] Ohio Department of Taxation: 2025 Ohio individual income-tax instructions: indexed exemption table (opens in a new tab)](https://dam.assets.ohio.gov/image/upload/v1767095693/tax.ohio.gov/forms/ohio%5Findividual/individual/2025/it1040-booklet.pdf?utm%5Fsource=giftcard.news) * [\[S135\] Ohio General Assembly: Ohio Revised Code 5747.01: income definitions (opens in a new tab)](https://codes.ohio.gov/ohio-revised-code/section-5747.01?utm%5Fsource=giftcard.news) * [\[S25\] Internal Revenue Service: 2026 federal inflation adjustments (opens in a new tab)](https://www.irs.gov/newsroom/irs-releases-tax-inflation-adjustments-for-tax-year-2026-including-amendments-from-the-one-big-beautiful-bill?utm%5Fsource=giftcard.news) [Full Ohio analysis ](#article-section-ohio-the-2026-flat-rate-still-needs-a-tax-base-calculation) ### Oklahoma $25 to below $28 Federal: $22.00\. State: $4.50\. Total: $26.50, or 26.50% of the $100 card. Oklahoma; tax year 2026. State annual liability: $2,829.50 at $75,000 and $2,834.00 at $75,100\. HB 2764 applies its new bracket schedule to 2026\. Both incomes qualify for the same standard deduction and personal exemption. Single W-2 employee, age 40, no dependents, standard deduction and applicable personal rules, full-year resident and worker in this jurisdiction; no other income or elective adjustments. FICA, local taxes, other contributions and gross-up excluded. Card spending balance remains $100. **Read the sources** * [\[S136\] Oklahoma Legislature: HB 2764 enrolled legislation (opens in a new tab)](https://www.oklegislature.gov/cf%5Fpdf/2025-26%20ENR/hB/HB2764%20ENR.PDF?utm%5Fsource=giftcard.news) * [\[S137\] Oklahoma Legislature: HB 2764 legislative history (opens in a new tab)](https://www.oklegislature.gov/BillInfo.aspx?Bill=hb2764&Session=2500&utm%5Fsource=giftcard.news) * [\[S138\] Oklahoma Tax Commission: Filing individual taxes (opens in a new tab)](https://oklahoma.gov/tax/individuals/file-taxes.html?utm%5Fsource=giftcard.news) * [\[S139\] Oklahoma Tax Commission: Personal and dependent exemptions (opens in a new tab)](https://oklahoma.gov/tax/individuals/exemptions.html?utm%5Fsource=giftcard.news) * [\[S25\] Internal Revenue Service: 2026 federal inflation adjustments (opens in a new tab)](https://www.irs.gov/newsroom/irs-releases-tax-inflation-adjustments-for-tax-year-2026-including-amendments-from-the-one-big-beautiful-bill?utm%5Fsource=giftcard.news) [Full Oklahoma analysis ](#article-section-oklahoma-the-new-2026-brackets-produce-a-4-50-increase) ### Oregon $28 to below $31 Federal: $22.00\. State: $6.83\. Total: $28.83, or 28.83% of the $100 card. Oregon; tax year 2026. State annual liability: $5,054.75 at $75,000 and $5,061.58 at $75,100\. Annual brackets are applied without rounding intermediate bracket tax to whole dollars. Oregon deducts actual accrued federal income tax here, below the indexed cap. The withholding publication is used only to corroborate 2026 indexed cap/deduction/credit parameters, not as the liability formula. Single W-2 employee, age 40, no dependents, standard deduction and applicable personal rules, full-year resident and worker in this jurisdiction; no other income or elective adjustments. FICA, local taxes, other contributions and gross-up excluded. Card spending balance remains $100. **Read the sources** * [\[S140\] Oregon Legislative Revenue Office: Oregon Public Finance Basic Facts, 2026, personal income tax table (opens in a new tab)](https://www.oregonlegislature.gov/lro/Documents/Basic%20Facts%202026.pdf?utm%5Fsource=giftcard.news) * [\[S141\] Oregon Legislature: Oregon Revised Statutes chapter 316 (opens in a new tab)](https://www.oregonlegislature.gov/bills%5Flaws/ors/ors316.html?utm%5Fsource=giftcard.news) * [\[S142\] Oregon Department of Revenue: 2026 Oregon withholding formulas, indexed parameter schedules (opens in a new tab)](https://www.oregon.gov/dor/forms/FormsPubs/withholding-tax-formulas%5F206-436%5F2026.pdf?utm%5Fsource=giftcard.news) * [\[S25\] Internal Revenue Service: 2026 federal inflation adjustments (opens in a new tab)](https://www.irs.gov/newsroom/irs-releases-tax-inflation-adjustments-for-tax-year-2026-including-amendments-from-the-one-big-beautiful-bill?utm%5Fsource=giftcard.news) [Full Oregon analysis ](#article-section-oregon-a-federal-tax-deduction-reduces-the-state-increment) ### Pennsylvania $25 to below $28 Federal: $22.00\. State: $3.07\. Total: $25.07, or 25.07% of the $100 card. Pennsylvania; tax year 2026. State annual liability: $2,302.50 at $75,000 and $2,305.57 at $75,100\. Pennsylvania taxes compensation under its own income categories. This service-related employer gift card is compensation; the calculation does not copy federal taxable income. Single W-2 employee, age 40, no dependents, standard deduction and applicable personal rules, full-year resident and worker in this jurisdiction; no other income or elective adjustments. FICA, local taxes, other contributions and gross-up excluded. Card spending balance remains $100. **Read the sources** * [\[S143\] Pennsylvania Department of Revenue: Pennsylvania personal income tax (opens in a new tab)](https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/personal-income-tax?utm%5Fsource=giftcard.news) * [\[S144\] Pennsylvania Department of Revenue: Pennsylvania PIT Guide: Gross Compensation (opens in a new tab)](https://www.pa.gov/agencies/revenue/forms-and-publications/pa-personal-income-tax-guide/gross-compensation?utm%5Fsource=giftcard.news) * [\[S145\] Pennsylvania Department of Revenue: Pennsylvania PIT Guide: Deductions and Credits (opens in a new tab)](https://www.pa.gov/agencies/revenue/forms-and-publications/pa-personal-income-tax-guide/deductions-and-credits?utm%5Fsource=giftcard.news) * [\[S25\] Internal Revenue Service: 2026 federal inflation adjustments (opens in a new tab)](https://www.irs.gov/newsroom/irs-releases-tax-inflation-adjustments-for-tax-year-2026-including-amendments-from-the-one-big-beautiful-bill?utm%5Fsource=giftcard.news) [Full Pennsylvania analysis ](#article-section-pennsylvania-a-flat-state-tax-with-separate-local-rules) ### Rhode Island $25 to below $28 Federal: $22.00\. State: $3.75\. Total: $25.75, or 25.75% of the $100 card. Rhode Island; tax year 2026. State annual liability: $2,195.63 at $75,000 and $2,199.38 at $75,100\. Uses the advisory explicitly issued for tax year 2026, not the 2025 return filed in 2026\. Single W-2 employee, age 40, no dependents, standard deduction and applicable personal rules, full-year resident and worker in this jurisdiction; no other income or elective adjustments. FICA, local taxes, other contributions and gross-up excluded. Card spending balance remains $100. **Read the sources** * [\[S146\] Rhode Island Division of Taxation: Advisory 2025-22: 2026 inflation adjustments (opens in a new tab)](https://tax.ri.gov/sites/g/files/xkgbur541/files/2025-11/ADV%5F2025%5F22%5FInflation%5FAdjustments.pdf?utm%5Fsource=giftcard.news) * [\[S147\] Rhode Island Division of Taxation: Personal income tax (opens in a new tab)](https://tax.ri.gov/tax-sections/personal-income-tax?utm%5Fsource=giftcard.news) * [\[S148\] Rhode Island Division of Taxation: Declaratory Ruling 2023-01: employee rewards platform (opens in a new tab)](https://tax.ri.gov/guidance/declaratory-rulings/ruling-request-no-2023-01?utm%5Fsource=giftcard.news) * [\[S25\] Internal Revenue Service: 2026 federal inflation adjustments (opens in a new tab)](https://www.irs.gov/newsroom/irs-releases-tax-inflation-adjustments-for-tax-year-2026-including-amendments-from-the-one-big-beautiful-bill?utm%5Fsource=giftcard.news) [Full Rhode Island analysis ](#article-section-rhode-island-separate-the-employee-s-tax-from-reward-platform-taxes) ### South Carolina $28 to below $31 Federal: $22.00\. State: $6.77\. Total: $28.77, or 28.77% of the $100 card. South Carolina; tax year 2026. State annual liability: $2,657.03 at $75,000 and $2,663.81 at $75,100\. Act 110 applies to 2026\. The prescribed round-down of the deduction reduction to the next lower $10 makes this $100 wage increment increase taxable income by $130\. Rounded display delta $6.77\. Single W-2 employee, age 40, no dependents, standard deduction and applicable personal rules, full-year resident and worker in this jurisdiction; no other income or elective adjustments. FICA, local taxes, other contributions and gross-up excluded. Card spending balance remains $100. **Read the sources** * [\[S149\] South Carolina Department of Revenue: Information Letter 26-20: 2026 individual income-tax reform (opens in a new tab)](https://dor.sc.gov/sites/dor/files/policies/IL26-20.pdf?utm%5Fsource=giftcard.news) * [\[S150\] South Carolina Department of Revenue: Individual income tax (opens in a new tab)](https://www.dor.sc.gov/iit?utm%5Fsource=giftcard.news) * [\[S151\] South Carolina Legislature: South Carolina Code Title 12 Chapter 6 (opens in a new tab)](https://www.scstatehouse.gov/code/t12c006.php?utm%5Fsource=giftcard.news) * [\[S25\] Internal Revenue Service: 2026 federal inflation adjustments (opens in a new tab)](https://www.irs.gov/newsroom/irs-releases-tax-inflation-adjustments-for-tax-year-2026-including-amendments-from-the-one-big-beautiful-bill?utm%5Fsource=giftcard.news) [Full South Carolina analysis ](#article-section-south-carolina-the-2026-deduction-phaseout-raises-the-gift-s-tax-cost) ### South Dakota Below $25 Federal: $22.00\. State: $0.00\. Total: $22.00, or 22.00% of the $100 card. South Dakota; tax year 2026. State annual liability: $0.00 at $75,000 and $0.00 at $75,100\. Confirmed absence of personal income tax; zero is not an estimate produced by missing tax parameters. Single W-2 employee, age 40, no dependents, standard deduction and applicable personal rules, full-year resident and worker in this jurisdiction; no other income or elective adjustments. FICA, local taxes, other contributions and gross-up excluded. Card spending balance remains $100. **Read the sources** * [\[S152\] South Dakota Department of Revenue: South Dakota sales and use tax guide (opens in a new tab)](https://dor.sd.gov/media/jasd4akq/2022-1-sales-use-tax-guide.pdf?utm%5Fsource=giftcard.news) * [\[S153\] South Dakota Department of Revenue: Beauty salons tax fact sheet (opens in a new tab)](https://dor.sd.gov/media/00iatnn2/beauty-salons.pdf?utm%5Fsource=giftcard.news) * [\[S154\] South Dakota Department of Revenue: Relief Agencies, January 2026 (opens in a new tab)](https://dor.sd.gov/media/ukijenvt/relief-agencies.pdf?utm%5Fsource=giftcard.news) * [\[S06\] Internal Revenue Service: IRS: de minimis fringe benefits (opens in a new tab)](https://www.irs.gov/government-entities/federal-state-local-governments/de-minimis-fringe-benefits?utm%5Fsource=giftcard.news) * [\[S25\] Internal Revenue Service: 2026 federal inflation adjustments (opens in a new tab)](https://www.irs.gov/newsroom/irs-releases-tax-inflation-adjustments-for-tax-year-2026-including-amendments-from-the-one-big-beautiful-bill?utm%5Fsource=giftcard.news) [Full South Dakota analysis ](#article-section-south-dakota-no-wage-income-tax-with-separate-redemption-rules) ### Tennessee Below $25 Federal: $22.00\. State: $0.00\. Total: $22.00, or 22.00% of the $100 card. Tennessee; tax year 2026. State annual liability: $0.00 at $75,000 and $0.00 at $75,100\. No statewide wage-income tax; the former Hall tax was fully repealed for tax years beginning January 1,2021\. Single W-2 employee, age 40, no dependents, standard deduction and applicable personal rules, full-year resident and worker in this jurisdiction; no other income or elective adjustments. FICA, local taxes, other contributions and gross-up excluded. Card spending balance remains $100. **Read the sources** * [\[S155\] Tennessee Department of Revenue: Hall income tax: due date and tax rates (opens in a new tab)](https://www.tn.gov/revenue/taxes/hall-income-tax/due-date-and-tax-rates.html?utm%5Fsource=giftcard.news) * [\[S156\] Tennessee Department of Revenue: HIT-4: Hall income tax rate (opens in a new tab)](https://revenue.support.tn.gov/hc/en-us/articles/360057355792-HIT-4-Hall-Income-Tax-Rate?utm%5Fsource=giftcard.news) * [\[S157\] Tennessee Department of Treasury: TNStars: ways to gift an education (opens in a new tab)](https://tnstars.treasury.tn.gov/Gift-an-Education/Ways-to-Gift?utm%5Fsource=giftcard.news) * [\[S06\] Internal Revenue Service: IRS: de minimis fringe benefits (opens in a new tab)](https://www.irs.gov/government-entities/federal-state-local-governments/de-minimis-fringe-benefits?utm%5Fsource=giftcard.news) * [\[S25\] Internal Revenue Service: 2026 federal inflation adjustments (opens in a new tab)](https://www.irs.gov/newsroom/irs-releases-tax-inflation-adjustments-for-tax-year-2026-including-amendments-from-the-one-big-beautiful-bill?utm%5Fsource=giftcard.news) [Full Tennessee analysis ](#article-section-tennessee-a-zero-state-increment-after-the-hall-tax-s-repeal) ### Texas Below $25 Federal: $22.00\. State: $0.00\. Total: $22.00, or 22.00% of the $100 card. Texas; tax year 2026. State annual liability: $0.00 at $75,000 and $0.00 at $75,100\. Texas has no personal income tax. Retail sales taxes and employer business taxes do not become employee income tax in this model. Single W-2 employee, age 40, no dependents, standard deduction and applicable personal rules, full-year resident and worker in this jurisdiction; no other income or elective adjustments. FICA, local taxes, other contributions and gross-up excluded. Card spending balance remains $100. **Read the sources** * [\[S158\] Texas Comptroller of Public Accounts: Starting a New Business: Texas tax framework (opens in a new tab)](https://comptroller.texas.gov/economy/fiscal-notes/archive/2016/february/starting.php?utm%5Fsource=giftcard.news) * [\[S159\] Texas Comptroller of Public Accounts: Restaurants and the Texas sales tax (opens in a new tab)](https://comptroller.texas.gov/taxes/publications/94-117.php?utm%5Fsource=giftcard.news) * [\[S160\] Texas Comptroller of Public Accounts: Texas sales-tax guidance letter 202308003L (opens in a new tab)](https://star.comptroller.texas.gov/view/202308003L?q1=202308003L+&utm%5Fsource=giftcard.news) * [\[S06\] Internal Revenue Service: IRS: de minimis fringe benefits (opens in a new tab)](https://www.irs.gov/government-entities/federal-state-local-governments/de-minimis-fringe-benefits?utm%5Fsource=giftcard.news) * [\[S25\] Internal Revenue Service: 2026 federal inflation adjustments (opens in a new tab)](https://www.irs.gov/newsroom/irs-releases-tax-inflation-adjustments-for-tax-year-2026-including-amendments-from-the-one-big-beautiful-bill?utm%5Fsource=giftcard.news) [Full Texas analysis ](#article-section-texas-no-individual-income-tax-does-not-make-redemption-tax-free) ### Utah Not determined Federal component: $22.00\. State and combined total: not determined. Utah; tax year 2026. Missing evidence: Official 2026 inflation-adjusted single annual taxpayer-credit phaseout threshold under Utah Code 59-10-1018\. The current verified state publication supplies withholding allowances, which are not substituted for the annual threshold. Single W-2 employee, age 40, no dependents, standard deduction and applicable personal rules, full-year resident and worker in this jurisdiction; no other income or elective adjustments. FICA, local taxes, other contributions and gross-up excluded. Card spending balance remains $100. **Read the sources** * [\[S161\] Utah Legislature: 2026 enrolled SB 60 (opens in a new tab)](https://le.utah.gov/~2026/bills/sbillenr/SB0060.pdf?utm%5Fsource=giftcard.news) * [\[S162\] Utah Legislature: Utah Code 59-10-1018, effective January 1,2026 (opens in a new tab)](https://le.utah.gov/xcode/Title59/Chapter10/C59-10-S1018%5F2026050620260506.pdf?utm%5Fsource=giftcard.news) * [\[S163\] Utah State Tax Commission: Publication 14: employer withholding (opens in a new tab)](https://tax.utah.gov/forms-pubs/pub-14/?utm%5Fsource=giftcard.news) * [\[S25\] Internal Revenue Service: 2026 federal inflation adjustments (opens in a new tab)](https://www.irs.gov/newsroom/irs-releases-tax-inflation-adjustments-for-tax-year-2026-including-amendments-from-the-one-big-beautiful-bill?utm%5Fsource=giftcard.news) [Full Utah analysis ](#article-section-utah-the-taxpayer-credit-phaseout-prevents-a-rate-only-answer) ### Vermont Not determined Federal component: $22.00\. State and combined total: not determined. Vermont; tax year 2026. Missing evidence: Official 2026 single annual bracket thresholds and base taxes; indexed Vermont single standard deduction and personal exemption. No 2025 values or withholding schedule have been substituted. Single W-2 employee, age 40, no dependents, standard deduction and applicable personal rules, full-year resident and worker in this jurisdiction; no other income or elective adjustments. FICA, local taxes, other contributions and gross-up excluded. Card spending balance remains $100. **Read the sources** * [\[S164\] Vermont General Assembly: Vermont Statutes 32 V.S.A.5822 (opens in a new tab)](https://legislature.vermont.gov/statutes/section/32/151/05822?utm%5Fsource=giftcard.news) * [\[S165\] Vermont General Assembly: Vermont Statutes Title 32 Chapter 151 (opens in a new tab)](https://legislature.vermont.gov/statutes/fullchapter/32/151?utm%5Fsource=giftcard.news) * [\[S166\] Vermont Department of Taxes: Filing season frequently asked questions (opens in a new tab)](https://tax.vermont.gov/filing-season-faqs?utm%5Fsource=giftcard.news) * [\[S167\] Vermont Department of Taxes: 2026 VT Tax Tables document listing (opens in a new tab)](https://tax.vermont.gov/document/2026-vt-tax-tables?utm%5Fsource=giftcard.news) * [\[S25\] Internal Revenue Service: 2026 federal inflation adjustments (opens in a new tab)](https://www.irs.gov/newsroom/irs-releases-tax-inflation-adjustments-for-tax-year-2026-including-amendments-from-the-one-big-beautiful-bill?utm%5Fsource=giftcard.news) [Full Vermont analysis ](#article-section-vermont-annual-indexed-parameters-still-need-official-confirmation) ### Virginia $25 to below $28 Federal: $22.00\. State: $5.75\. Total: $27.75, or 27.75% of the $100 card. Virginia; tax year 2026. State annual liability: $3,498.40 at $75,000 and $3,504.15 at $75,100\. Virginia's 2026 standard deduction remains $8,750 for a single filer. This 40-year-old taxpayer receives one $930 exemption and no age/blindness allowance. Single W-2 employee, age 40, no dependents, standard deduction and applicable personal rules, full-year resident and worker in this jurisdiction; no other income or elective adjustments. FICA, local taxes, other contributions and gross-up excluded. Card spending balance remains $100. **Read the sources** * [\[S168\] Virginia Department of Taxation: New Virginia tax laws (opens in a new tab)](https://www.tax.virginia.gov/news/new-virginia-tax-laws?utm%5Fsource=giftcard.news) * [\[S169\] Virginia Department of Taxation: Virginia exemptions (opens in a new tab)](https://www.tax.virginia.gov/exemptions?utm%5Fsource=giftcard.news) * [\[S170\] Virginia Department of Taxation: Virginia miscellaneous filing information: tax rates (opens in a new tab)](https://www.tax.virginia.gov/miscellaneous-filing?utm%5Fsource=giftcard.news) * [\[S171\] Virginia General Assembly: Virginia Code 58.1-301 (opens in a new tab)](https://law.lis.virginia.gov/vacode/title58.1/chapter3/section58.1-301/?utm%5Fsource=giftcard.news) * [\[S25\] Internal Revenue Service: 2026 federal inflation adjustments (opens in a new tab)](https://www.irs.gov/newsroom/irs-releases-tax-inflation-adjustments-for-tax-year-2026-including-amendments-from-the-one-big-beautiful-bill?utm%5Fsource=giftcard.news) [Full Virginia analysis ](#article-section-virginia-the-state-deduction-determines-the-annual-tax-base) ### Washington Below $25 Federal: $22.00\. State: $0.00\. Total: $22.00, or 22.00% of the $100 card. Washington; tax year 2026. State annual liability: $0.00 at $75,000 and $0.00 at $75,100\. Washington has no individual wage-income tax for 2026\. The Department's newly described income tax begins in 2028, not 2026; capital-gains and payroll charges are outside the wage-income comparison. Single W-2 employee, age 40, no dependents, standard deduction and applicable personal rules, full-year resident and worker in this jurisdiction; no other income or elective adjustments. FICA, local taxes, other contributions and gross-up excluded. Card spending balance remains $100. **Read the sources** * [\[S172\] Washington Department of Revenue: Washington income-tax frequently asked questions (opens in a new tab)](https://dor.wa.gov/taxes-rates/income-tax/frequently-asked-questions-about-income-tax?utm%5Fsource=giftcard.news) * [\[S173\] Washington Department of Revenue: Hiring employees (opens in a new tab)](https://dor.wa.gov/manage-business/grow-business/hiring-employees?utm%5Fsource=giftcard.news) * [\[S174\] Washington Department of Revenue: Gift cards, gift certificates and layaway purchases (opens in a new tab)](https://dor.wa.gov/forms-publications/publications-subject/tax-topics/gift-cards-gift-certificates-and-layaway-purchases?utm%5Fsource=giftcard.news) * [\[S25\] Internal Revenue Service: 2026 federal inflation adjustments (opens in a new tab)](https://www.irs.gov/newsroom/irs-releases-tax-inflation-adjustments-for-tax-year-2026-including-amendments-from-the-one-big-beautiful-bill?utm%5Fsource=giftcard.news) [Full Washington analysis ](#article-section-washington-2026-wages-remain-outside-the-new-future-income-tax) ### West Virginia $25 to below $28 Federal: $22.00\. State: $4.58\. Total: $26.58, or 26.58% of the $100 card. West Virginia; tax year 2026. State annual liability: $2,545.90 at $75,000 and $2,550.48 at $75,100\. Uses 2026 West Virginia Code 11-21-4j, including the 4.58% upper rate. No general standard deduction is allowed; the $2,000 personal exemption applies. Single W-2 employee, age 40, no dependents, standard deduction and applicable personal rules, full-year resident and worker in this jurisdiction; no other income or elective adjustments. FICA, local taxes, other contributions and gross-up excluded. Card spending balance remains $100. **Read the sources** * [\[S175\] West Virginia Legislature: West Virginia Code 11-21-4j: 2026 rates (opens in a new tab)](https://code.wvlegislature.gov/11-21-4j/?utm%5Fsource=giftcard.news) * [\[S176\] West Virginia Legislature: West Virginia Code 11-21-16: personal exemptions (opens in a new tab)](https://code.wvlegislature.gov/11-21-16/?utm%5Fsource=giftcard.news) * [\[S177\] West Virginia Legislature: West Virginia Code 11-21-12: adjusted gross income (opens in a new tab)](https://code.wvlegislature.gov/11-21-12/?utm%5Fsource=giftcard.news) * [\[S178\] West Virginia Legislature: West Virginia Code 11-21-11: taxable income (opens in a new tab)](https://code.wvlegislature.gov/11-21-11/?utm%5Fsource=giftcard.news) * [\[S179\] West Virginia Legislature: West Virginia Code 11-21-13: deduction discontinued (opens in a new tab)](https://code.wvlegislature.gov/11-21-13/?utm%5Fsource=giftcard.news) * [\[S25\] Internal Revenue Service: 2026 federal inflation adjustments (opens in a new tab)](https://www.irs.gov/newsroom/irs-releases-tax-inflation-adjustments-for-tax-year-2026-including-amendments-from-the-one-big-beautiful-bill?utm%5Fsource=giftcard.news) [Full West Virginia analysis ](#article-section-west-virginia-use-the-enacted-2026-rates-and-the-state-exemption) ### Wisconsin $25 to below $28 Federal: $22.00\. State: $5.94\. Total: $27.94, or 27.94% of the $100 card. Wisconsin; tax year 2026. State annual liability: $2,943.52 at $75,000 and $2,949.45 at $75,100\. The 2026 Form 1-ES instructions provide an annual tax-liability worksheet, standard-deduction formula and bracket schedule. Their payment schedule is not used to infer liability. Single W-2 employee, age 40, no dependents, standard deduction and applicable personal rules, full-year resident and worker in this jurisdiction; no other income or elective adjustments. FICA, local taxes, other contributions and gross-up excluded. Card spending balance remains $100. **Read the sources** * [\[S180\] Wisconsin Department of Revenue: 2026 Form 1-ES estimated income-tax instructions (opens in a new tab)](https://www.revenue.wi.gov/TaxForms2026/2026-Form1-ES-Inst.pdf?utm%5Fsource=giftcard.news) * [\[S181\] Wisconsin Department of Revenue: Wisconsin adoption of federal TCJA provisions (opens in a new tab)](https://www.revenue.wi.gov/DORFAQ/IRCProvisions2017.pdf?utm%5Fsource=giftcard.news) * [\[S25\] Internal Revenue Service: 2026 federal inflation adjustments (opens in a new tab)](https://www.irs.gov/newsroom/irs-releases-tax-inflation-adjustments-for-tax-year-2026-including-amendments-from-the-one-big-beautiful-bill?utm%5Fsource=giftcard.news) [Full Wisconsin analysis ](#article-section-wisconsin-a-shrinking-deduction-adds-to-the-gift-card-tax) ### Wyoming Below $25 Federal: $22.00\. State: $0.00\. Total: $22.00, or 22.00% of the $100 card. Wyoming; tax year 2026. State annual liability: $0.00 at $75,000 and $0.00 at $75,100\. Wyoming has no personal income tax; no deduction or bracket is needed to establish the zero state wage-income increment. Single W-2 employee, age 40, no dependents, standard deduction and applicable personal rules, full-year resident and worker in this jurisdiction; no other income or elective adjustments. FICA, local taxes, other contributions and gross-up excluded. Card spending balance remains $100. **Read the sources** * [\[S182\] Wyoming Business Council: Wyoming business resources: state tax structure (opens in a new tab)](https://wyomingbusiness.org/why-wyoming/business-resources/?utm%5Fsource=giftcard.news) * [\[S183\] Wyoming Department of Revenue: Wyoming Excise Tax Division educational materials (opens in a new tab)](https://excise-tax-div.wyo.gov/general-administrative/educational-materials?utm%5Fsource=giftcard.news) * [\[S06\] Internal Revenue Service: IRS: de minimis fringe benefits (opens in a new tab)](https://www.irs.gov/government-entities/federal-state-local-governments/de-minimis-fringe-benefits?utm%5Fsource=giftcard.news) * [\[S184\] Wyoming Department of Revenue: Gift Cards and Gift Certificates, revised July 2026 (opens in a new tab)](https://drive.google.com/file/d/1VTPY4YQC2OPZExEhsd0P0Ao0Pu4f7Jyn/view?utm%5Fsource=giftcard.news) * [\[S25\] Internal Revenue Service: 2026 federal inflation adjustments (opens in a new tab)](https://www.irs.gov/newsroom/irs-releases-tax-inflation-adjustments-for-tax-year-2026-including-amendments-from-the-one-big-beautiful-bill?utm%5Fsource=giftcard.news) [Full Wyoming analysis ](#article-section-wyoming-a-zero-state-wage-tax-result-with-a-narrower-meaning) * **Below $25** Federal plus state incremental income tax below $25 on the modeled $100 card. 13 * **$25 to below $28** Federal plus state incremental income tax of at least $25 and less than $28. 24 * **$28 to below $31** Federal plus state incremental income tax of at least $28 and less than $31. 7 * **$31 or more** Federal plus state incremental income tax of at least $31. 0 * **Not determined** Insufficient verified official 2026 annual parameters for this calculation. 7 Modeled annual income-tax difference, not withholding or a filed return. Colors use unrounded federal-plus-state values. Gray means insufficient verified 2026 parameters, not zero tax. FICA and local taxes are separate. Every state and DC remains selectable; open the full profile for formulas and limitations. Geography: [US Atlas](https://github.com/topojson/us-atlas?utm%5Fsource=giftcard.news), derived from U.S. Census Bureau boundaries. [Geometry license](https://github.com/topojson/us-atlas/blob/master/LICENSE?utm%5Fsource=giftcard.news). **In this report** 1. [When is a gift card taxable?](#article-section-when-is-a-gift-card-taxable) 2. [Employee Gift Card Tax Rules in the US](#article-section-employee-gift-card-tax-rules-in-the-us) 3. [Freelancers and service providers](#article-section-freelancers-and-service-providers) 4. [Research incentives, prizes and referrals](#article-section-research-incentives-prizes-and-referrals) 5. [Personal gifts, rebates and refunds](#article-section-personal-gifts-rebates-and-refunds) 6. [Valuation, timing and reporting in 2026](#article-section-valuation-timing-and-reporting-in-2026) 7. [Reading the 2026 income-tax map](#article-section-reading-the-2026-income-tax-map) 8. [Consumer evidence from Statista and incentive research](#article-section-consumer-evidence-from-statista-and-incentive-research) 9. [The 51-jurisdiction atlas](#article-section-the-51-jurisdiction-atlas) 10. [Alabama: the federal-tax deduction changes the comparison](#article-section-alabama-the-federal-tax-deduction-changes-the-comparison) 11. [Alaska: a confirmed zero at the state income-tax level](#article-section-alaska-a-confirmed-zero-at-the-state-income-tax-level) 12. [Arizona: a flat rate applied after the correct deduction](#article-section-arizona-a-flat-rate-applied-after-the-correct-deduction) 13. [Arkansas: a 2026 rate cut with an annual-return evidence gap](#article-section-arkansas-a-2026-rate-cut-with-an-annual-return-evidence-gap) 14. [California: annual indexing must be verified before a number is published](#article-section-california-annual-indexing-must-be-verified-before-a-number-is-published) 15. [Colorado: federal taxable income is known, but the final rate needs confirmation](#article-section-colorado-federal-taxable-income-is-known-but-the-final-rate-needs-confirmation) 16. [Connecticut: the addback matters even though it does not change](#article-section-connecticut-the-addback-matters-even-though-it-does-not-change) 17. [Delaware: the standard deduction and personal credit both enter the result](#article-section-delaware-the-standard-deduction-and-personal-credit-both-enter-the-result) 18. [District of Columbia: deductions keep the benchmark in the 6.5% bracket](#article-section-district-of-columbia-deductions-keep-the-benchmark-in-the-6-5-bracket) 19. [Florida: no personal income tax, with the federal layer still separate](#article-section-florida-no-personal-income-tax-with-the-federal-layer-still-separate) 20. [Georgia: use the updated 2026 rate and deduction together](#article-section-georgia-use-the-updated-2026-rate-and-deduction-together) 21. [Hawaii: the 2026 deduction expands while the bracket schedule continues](#article-section-hawaii-the-2026-deduction-expands-while-the-bracket-schedule-continues) 22. [Idaho: an indexed tax-free threshold still needs confirmation](#article-section-idaho-an-indexed-tax-free-threshold-still-needs-confirmation) 23. [Illinois: the personal exemption changes annual tax, not the increment](#article-section-illinois-the-personal-exemption-changes-annual-tax-not-the-increment) 24. [Indiana: the state result leaves county income tax separate](#article-section-indiana-the-state-result-leaves-county-income-tax-separate) 25. [Iowa: federal taxable income and a small personal credit](#article-section-iowa-federal-taxable-income-and-a-small-personal-credit) 26. [Kansas: the revenue trigger did not reduce 2026 rates](#article-section-kansas-the-revenue-trigger-did-not-reduce-2026-rates) 27. [Kentucky: a lower 2026 rate with its own standard deduction](#article-section-kentucky-a-lower-2026-rate-with-its-own-standard-deduction) 28. [Louisiana: the flat rate is clear, the final deduction needs confirmation](#article-section-louisiana-the-flat-rate-is-clear-the-final-deduction-needs-confirmation) 29. [Maine: use the revised deduction and the middle bracket](#article-section-maine-use-the-revised-deduction-and-the-middle-bracket) 30. [Maryland: keep county tax outside the statewide comparison](#article-section-maryland-keep-county-tax-outside-the-statewide-comparison) 31. [Massachusetts: account for the capped payroll-tax deduction](#article-section-massachusetts-account-for-the-capped-payroll-tax-deduction) 32. [Michigan: the confirmed annual rate is separate from city taxes](#article-section-michigan-the-confirmed-annual-rate-is-separate-from-city-taxes) 33. [Minnesota: distinguish a dependent exemption from your own deduction](#article-section-minnesota-distinguish-a-dependent-exemption-from-your-own-deduction) 34. [Mississippi: apply the zero band after the deductions](#article-section-mississippi-apply-the-zero-band-after-the-deductions) 35. [Missouri: the federal tax deduction changes the card's state cost](#article-section-missouri-the-federal-tax-deduction-changes-the-card-s-state-cost) 36. [Montana: distinguish the 2026 brackets from next year's reductions](#article-section-montana-distinguish-the-2026-brackets-from-next-year-s-reductions) 37. [Nebraska: subtract the personal credit from tax, not income](#article-section-nebraska-subtract-the-personal-credit-from-tax-not-income) 38. [Nevada: zero state wage tax does not remove federal reporting](#article-section-nevada-zero-state-wage-tax-does-not-remove-federal-reporting) 39. [New Hampshire: the wage-tax result is zero in 2026](#article-section-new-hampshire-the-wage-tax-result-is-zero-in-2026) 40. [New Jersey: $75,000 of wages stays below the taxable-income threshold](#article-section-new-jersey-75-000-of-wages-stays-below-the-taxable-income-threshold) 41. [New Mexico: a proposed larger deduction is not enacted law](#article-section-new-mexico-a-proposed-larger-deduction-is-not-enacted-law) 42. [New York: use the 2026 state schedule and leave city taxes separate](#article-section-new-york-use-the-2026-state-schedule-and-leave-city-taxes-separate) 43. [North Carolina: 3.99% annual tax differs from payroll withholding](#article-section-north-carolina-3-99-annual-tax-differs-from-payroll-withholding) 44. [North Dakota: the broad zero bracket is already used by this worker](#article-section-north-dakota-the-broad-zero-bracket-is-already-used-by-this-worker) 45. [Ohio: the 2026 flat rate still needs a tax-base calculation](#article-section-ohio-the-2026-flat-rate-still-needs-a-tax-base-calculation) 46. [Oklahoma: the new 2026 brackets produce a $4.50 increase](#article-section-oklahoma-the-new-2026-brackets-produce-a-4-50-increase) 47. [Oregon: a federal tax deduction reduces the state increment](#article-section-oregon-a-federal-tax-deduction-reduces-the-state-increment) 48. [Pennsylvania: a flat state tax with separate local rules](#article-section-pennsylvania-a-flat-state-tax-with-separate-local-rules) 49. [Rhode Island: separate the employee's tax from reward-platform taxes](#article-section-rhode-island-separate-the-employee-s-tax-from-reward-platform-taxes) 50. [South Carolina: the 2026 deduction phaseout raises the gift's tax cost](#article-section-south-carolina-the-2026-deduction-phaseout-raises-the-gift-s-tax-cost) 51. [South Dakota: no wage income tax, with separate redemption rules](#article-section-south-dakota-no-wage-income-tax-with-separate-redemption-rules) 52. [Tennessee: a zero state increment after the Hall tax's repeal](#article-section-tennessee-a-zero-state-increment-after-the-hall-tax-s-repeal) 53. [Texas: no individual income tax does not make redemption tax-free](#article-section-texas-no-individual-income-tax-does-not-make-redemption-tax-free) 54. [Utah: the taxpayer-credit phaseout prevents a rate-only answer](#article-section-utah-the-taxpayer-credit-phaseout-prevents-a-rate-only-answer) 55. [Vermont: annual indexed parameters still need official confirmation](#article-section-vermont-annual-indexed-parameters-still-need-official-confirmation) 56. [Virginia: the state deduction determines the annual tax base](#article-section-virginia-the-state-deduction-determines-the-annual-tax-base) 57. [Washington: 2026 wages remain outside the new future income tax](#article-section-washington-2026-wages-remain-outside-the-new-future-income-tax) 58. [West Virginia: use the enacted 2026 rates and the state exemption](#article-section-west-virginia-use-the-enacted-2026-rates-and-the-state-exemption) 59. [Wisconsin: a shrinking deduction adds to the gift-card tax](#article-section-wisconsin-a-shrinking-deduction-adds-to-the-gift-card-tax) 60. [Wyoming: a zero state wage-tax result with a narrower meaning](#article-section-wyoming-a-zero-state-wage-tax-result-with-a-narrower-meaning) 61. [Employer costs, withholding and gross-up](#article-section-employer-costs-withholding-and-gross-up) 62. [Frequently asked questions](#article-section-frequently-asked-questions) 63. [Methodology, source dates and interpretation](#article-section-methodology-source-dates-and-interpretation) 4 figures * [F01\. 2026 gift card income-tax map: a $100 employee reward](#article-figure-f01) * [F02\. Preference of physical or digital gift cards among consumers in the United States in 2024, by age group](#article-figure-f02) * [F03\. Share of people who have an unused gift card in the United States from 2024 to 2025](#article-figure-f03) * [F04\. Leading reasons why consumers did not use their gift card balance in 2024](#article-figure-f04) 12 tables * [T01\. Classify the payment before choosing a tax form](#article-table-t01) * [T02\. Reporting thresholds are not income exclusions](#article-table-t02) * [T03\. Fixed assumptions for every jurisdiction](#article-table-t03) * [T04\. Federal income-tax calculation before and after the reward](#article-table-t04) * [T05\. What the map colors mean](#article-table-t05) * [T06\. Digital versus physical preference, US adults, 2024](#article-table-t06) * [T07\. Possession of unused gift cards, US adults](#article-table-t07) * [T08\. Reasons for unused balances, US consumers, 2024](#article-table-t08) * [T09\. Employee-reward context with distinct populations](#article-table-t09) * [T10\. State and federal incremental income tax, 2026](#article-table-t10) * [T11\. A $100 card in a state with no modeled state wage income tax](#article-table-t11) * [T12\. Simple gross-up illustration and its boundaries](#article-table-t12) [Download data (CSV)](https://giftcard.news/research-trends/us-gift-card-tax-rules/data.csv) Chart values, table cells, source references and the report revision date. ## When is a gift card taxable? A gift card is a way to deliver value. Its tax treatment depends on why the recipient receives that value. A $100 card awarded for an employee's work normally belongs in compensation. A card paid to a freelance designer can be business revenue. A birthday card from a relative ordinarily belongs to a different category. Calling all three a gift would conceal the distinction that matters. Federal gross-income rules include compensation and business income, while separate provisions address personal gifts and prizes. [\[S01\]](#article-source-1), [\[S02\]](#article-source-2), [\[S03\]](#article-source-3). This research examines US-resident individuals and rules applicable to tax year 2026\. It separates the amount included in income, the resulting annual tax, the amount withheld by a payer, and the threshold for an information return. Those are four different quantities. An employee can receive a card with a $100 spending balance while another part of the employee's paycheck absorbs withholding. A contractor can have taxable revenue without receiving a Form 1099\. A genuine personal gift can be outside the recipient's income even when the donor has a separate gift-tax filing question. The interactive atlas compares one deliberately narrow case: a 40-year-old single employee earning $75,000 before a fully available $100 employer gift card. It measures the modeled increase in federal and state income tax. It does not calculate everyone's gift-card tax rate. The national chapters explain why a freelance payment, contest prize, purchase rebate or personal gift should not be put through that employee scenario without first changing the underlying facts. ### T01\. Classify the payment before choosing a tax form Scroll left or right to see all columns __T01\. Classify the payment before choosing a tax form__ | Recipient and reason | Starting income classification | Valuation question | Reporting route to examine | Does the employee map apply? | | ----------------------------------------------------- | ---------------------------------------------------------------------------- | ------------------------------------------------------------ | ----------------------------------------------------------------------- | ----------------------------------------- | | Employee receiving a holiday or performance reward | Ordinarily taxable compensation | Fair market value of the benefit, less any employee payment | Payroll and Form W-2 | Only with the stated employee assumptions | | Independent contractor paid for services | Business receipts or other service compensation, depending on the activity | Value received for the work | Form 1099-NEC when the payer and threshold rules apply | No | | Individual receiving an occasional research incentive | Facts determine whether service compensation or other income | Value and timing of the participant's enforceable benefit | Applicable Form 1099 category, if required | No | | Contest or sweepstakes winner | Generally prize income, subject to specific statutory exceptions | Fair market value of the award | Usually Form 1099-MISC when applicable | No | | Person paid for referrals | Compensation classification depends on the relationship and activity | Value of the referral payment | W-2, 1099-NEC or another applicable route | No automatic classification | | Relative or friend receiving a genuine personal gift | Generally excluded from the recipient's gross income | Separate donor gift-tax valuation may matter | Donor Form 709 question, where applicable | No | | Customer receiving a qualifying purchase-price rebate | Generally a reduction of purchase cost or basis | Relationship to the original purchase | Usually not service-income reporting merely because delivered on a card | No | | Customer receiving a refund | Generally reversal of a purchase, with special issues if previously deducted | What is being returned and whether a prior tax benefit arose | Facts and prior treatment control | No | The matrix is an issue-selection tool, not a promise that every payment with a particular marketing label receives the same treatment. Its legal starting points are the compensation regulation, the prize and gift provisions, and the [IRS](https://giftcard.news/organization/internal-revenue-service/) treatment of rebates. [\[S04\]](#article-source-4), [\[S05\]](#article-source-5). ## Employee Gift Card Tax Rules in the US Ordinary employer gift cards are generally taxable even when their denomination is small. The IRS identifies cash-equivalent benefits, including gift certificates, as outside the ordinary de minimis exclusion. A $10 or $25 card does not become exempt merely because recording it feels disproportionate. The employer's presentation, whether a holiday envelope, a recognition app or an emailed code, does not supply an exclusion. [\[S06\]](#article-source-6). The practical distinction is between a benefit that actually satisfies an exclusion and a cash equivalent that happens to buy something associated with that exclusion. An occasional small item of property can present a different analysis from a general spending card. Likewise, a transportation benefit must meet the transportation rules; describing unrestricted value as a commuting reward does not complete that analysis. Section 132 supplies specific categories and conditions rather than a general employee-gift allowance. [\[S07\]](#article-source-7). For program design, start with the award event. Record whether the card recognizes services, reimburses a substantiated expense, substitutes for wages, or represents another arrangement. Then identify the benefit actually delivered. The same storefront can distribute taxable recognition cards and separately administer benefits with their own exclusions. A shared interface should not force those transactions into one payroll classification. This is an operating recommendation: keep the tax decision attached to the transaction, not to the appearance of the portal. ### The small-value myth and the merchandise exception The de minimis regulation treats cash and cash-equivalent benefits differently from the occasional low-value property or services it describes. Its narrow exceptions should be read on their own terms. A supermarket card that can buy a wide range of merchandise is not automatically equivalent to an employer handing out a particular small holiday item. [\[S08\]](#article-source-8). Employee achievement awards create another frequent source of confusion. The statutory definition excludes cash, cash equivalents and most gift cards. A limited arrangement allowing selection from a preselected or preapproved assortment of tangible personal property can fall outside that disqualifying list, but the other achievement-award conditions still matter. The exclusion concerns qualifying length-of-service or safety awards, presented meaningfully and without a significant likelihood of disguised pay. It is not a general exclusion for holiday or performance rewards. The familiar $400 and $1,600 limits are not general tax-free gift-card allowances. [\[S09\]](#article-source-9). An employer considering such an arrangement should preserve the actual catalog, selection rights, eligibility criteria and award purpose. A vendor's description of a product as merchandise-based does not answer whether the employee can choose cash, an unrestricted card, travel or another excluded item. Nor does restricting a card to one retailer necessarily create the required assortment. The review should examine what the recipient can obtain, rather than relying on the product's commercial name. ### Holiday awards, performance rewards and third-party delivery For an ordinary taxable fringe, payroll treatment generally follows the benefit provided for the employee's services, even when a third party delivers it. Benefits furnished to another person because of those services can still be attributable to the employee. The IRS's 2026 employer guide also explains valuation and the relationship between taxable fringes and employment taxes. [\[S10\]](#article-source-10). Consider three operational examples. A manager purchases cards on a corporate expense account and hands them out at a team dinner. A recognition platform sends codes after managers approve awards. A supplier funds a sales contest involving a merchant's staff. Each creates a different information trail, and the third example needs particular attention to who is paying for whose services. The useful question for finance is whether the parties have identified the income recipient, responsible reporting process and benefit date. Moving the invoice away from payroll does not itself resolve those questions. An effective award register therefore needs more than the number of cards purchased. It should distinguish inventory held by the employer, awards approved but not yet available, benefits actually transferred, canceled transfers and replacements. That distinction helps payroll avoid both omissions and duplicate inclusion. It also allows employee communications to explain why an award appears on a particular wage statement even if the purchasing department paid the supplier in a different month. ### A reward's spending value and the employee's cash paycheck Assume an employee receives a usable $100 card and the employer processes $100 of taxable noncash compensation. The card can still have $100 available for purchases. Withholding may instead reduce cash wages, or the employer may provide additional compensation to cover some of the tax. These are different program promises. Saying that an employee receives a $100 card is not the same as promising that the award has no effect on take-home pay. The distinction should be stated before an award is issued. A concise program explanation can identify the card amount, whether it is taxable, the payroll period in which it will be recorded, and whether any gross-up is included. Employees then have a way to reconcile the reward message with their pay statement. Finance teams also avoid confusing the purchase budget with the total employer cost, which may include payroll taxes, distribution fees and administration. ## Freelancers and service providers When a business pays for work with a gift card, using a noncash instrument does not remove the receipt from the compensation analysis. The property-compensation regulation uses fair market value as the basic measure. An agreed exchange of design work for retail credit should therefore be recorded as an economic transaction, not ignored because no bank deposit occurred. [\[S04\]](#article-source-4). For a person carrying on a trade or business, the analysis continues from gross receipts to net profit. Business expenses, the nature of the activity and the recipient's other earnings can affect the result. Self-employment tax generally becomes relevant at $400 of net earnings from self-employment, with its own computation rather than a special gift-card threshold. The employee atlas does not perform that computation. [\[S11\]](#article-source-11), [\[S12\]](#article-source-12). The familiar combined self-employment rate of 15.3% comprises Social Security and Medicare components, but applying it directly to every dollar received is incomplete. The statutory definition of net earnings, the Social Security ceiling, coordination with wages and additional Medicare rules can matter. A recipient may also have income-tax adjustments and business deductions that the employee scenario intentionally does not model. [\[S13\]](#article-source-13), [\[S14\]](#article-source-14). Suppose a designer ordinarily charges $100 and accepts a fully usable $100 card instead. The research model's employee number is not a shortcut for the designer's tax. The designer should record the transaction date, client, work performed, agreed compensation and card value. If the card is then used to buy something for the business, that purchase needs its own expense or asset analysis. Recording the receipt and the later use separately prevents a common mistake: treating the card as invisible revenue because its proceeds were immediately spent. From the payer's perspective, classification comes before form selection. The same individual may be an employee for one relationship and an independent business for another, but a payment cannot be moved to contractor reporting simply because a rewards platform supports Form 1099\. For a genuine covered nonemployee payment in 2026, the reporting threshold discussed below is $2,000\. Aggregation and payer obligations still require review. [\[S15\]](#article-source-15). An invoice paid partly in cash and partly in cards should remain one comprehensible compensation record. Splitting delivery methods can complicate a payer's annual totals without changing the reason for the payment. The contract should also say whether a card is the agreed payment itself or merely one optional redemption method for an already earned monetary balance. That difference can matter when determining when value became available. ## Research incentives, prizes and referrals A research incentive can compensate participation, time, effort or another undertaking. A prize can reward chance or achievement. A referral payment can compensate a service, arise within employment or belong to a recurring business activity. These descriptions are useful prompts, but they are not interchangeable tax classifications. The broad income rule and the specific prize provisions are the starting authorities. [\[S01\]](#article-source-1), [\[S03\]](#article-source-3). An occasional participant should not be told that every research card creates self-employment tax. Equally, a professional participant or service provider should not be told that all payments called incentives are outside business income. The payer needs to understand what the person is doing and how the payment relates to that activity. The recipient may know additional facts about repetition, expenses and other earnings that the payer cannot infer from one transaction. The data collected for that determination should be proportionate. A program can document the study, compensation terms, recipient identifier, amount and delivery event without using the public article or map to collect private tax information. Tax-document collection belongs in the payer's established process. The atlas requires no names, tax identification numbers, real balances or uploaded contracts. For contests, the value of a noncash prize is generally part of the income analysis. Narrow statutory exceptions exist, including specific requirements for certain transferred awards; they should not be generalized to ordinary commercial sweepstakes. A $500 card is not made exempt by a rule that the organizer describes as promotional. [\[S05\]](#article-source-5). A useful distinction in referral programs is between a discount on the referrer's own purchase and a payment for obtaining a new customer. Both may appear as store credit in the same app. Yet the underlying transaction differs. Preserve the offer terms and the event that earned the reward. If the person is an employee, first examine the employment relationship. If the person conducts a referral business, business-income analysis may be appropriate. If neither description fits, the payer still needs a reasoned classification instead of assuming that store credit is outside income. Organizers should also distinguish the number of campaigns from the annual amount paid to a recipient. Running multiple small studies or promotions does not necessarily create a separate information-reporting threshold for each campaign. Central records help the responsible payer apply the applicable annual rules. The statutory reporting provisions address payments and payers, not the color of the digital card or the marketing team's campaign identifier. [\[S16\]](#article-source-16), [\[S17\]](#article-source-17). ## Personal gifts, rebates and refunds A genuine personal gift generally is excluded from the recipient's gross income. An employer-to-employee transfer ordinarily cannot use the personal-gift exclusion simply because the employer calls it a present. The relationship and reason for the transfer remain central. [\[S02\]](#article-source-2). Gift tax is a separate donor-side system. The annual exclusion is $19,000 per recipient for 2026, subject to its requirements. A gift above that amount may raise a return-filing question without immediately producing tax payable. None of that creates a $19,000 income-tax exclusion for compensation delivered as cards. [\[S18\]](#article-source-18), [\[S19\]](#article-source-19). For example, a parent giving an adult child a birthday card and a manager rewarding an employee for meeting a sales target are not comparable merely because both use the same issuer. A recipient classifying the first transaction should preserve the personal context. A business classifying the second should preserve the compensation context. Looking only at the card's transaction history would omit the reason that determines the first branch of the tax analysis. Purchase rebates create another distinct branch. The IRS describes a cash rebate from a dealer or manufacturer on an item purchased as a reduction of the purchase price rather than income, with a corresponding effect on basis. Delivery through a prepaid card does not by itself change that underlying purchase-price question. However, a reward for services or a different promotional condition should not automatically inherit the treatment of a purchase rebate. [\[S05\]](#article-source-5). An analyst reviewing a cashback program should therefore obtain the actual offer. Was the reward determined by the customer's spending? Was a product returned? Did the customer perform separate work, recruit someone, or receive a payment unrelated to a purchase? Is the amount larger than the relevant purchase cost? Does a business purchase require a basis or expense adjustment? These questions explain why a marketing category such as cashback cannot substitute for a tax classification. A refund of a personal purchase generally restores the customer's funds rather than compensating work. A refund connected with an amount previously deducted can require additional analysis under tax-benefit principles. In program records, refunds should be linked to the original transaction and separated from goodwill awards or compensation issued at the same time. The fact that a merchant chooses store credit instead of a bank refund does not remove the need to identify what the credit represents. [\[S05\]](#article-source-5). Business-gift deductions answer a different question again: what the giver can deduct. The commonly cited $25 business-gift limit is not an employee's tax-free card threshold. A finance team should avoid putting deduction limits for a payer in a recipient-facing table of income exclusions. [\[S20\]](#article-source-20). ## Valuation, timing and reporting in 2026 ### Value the benefit, not just the supplier invoice The compensation regulation's fair-market-value principle requires attention to the benefit received. For this atlas, the $100 card is assumed fully available and worth $100\. That is a stated modeling fact, not a valuation conclusion about every restricted, distressed or partially funded instrument. If an employer purchases a $100 card at a volume discount, the invoice alone does not establish that the employee received only the discounted amount of value. [\[S04\]](#article-source-4). Keep issuer charges separate from usable value. A delivery fee paid by the employer is not automatically additional spendable balance for the employee. Conversely, a cash amount added to cover employee taxes is a separate benefit from the original card. Documenting face value, employee contribution, restrictions and actual availability makes those distinctions visible to payroll and reviewers. ### Availability can matter before redemption Constructive receipt considers income credited, set apart or otherwise available to the taxpayer, while recognizing substantial limitations or restrictions. The legal question cannot be answered solely by the date a marketing email was sent. An invitation to complete eligibility conditions differs from unconditional access to an earned reward. [\[S21\]](#article-source-21). For digital programs, preserve the sequence: qualification, approval, notification, access to value, claim or selection, activation and redemption. A claim button might complete a substantive condition, or it might merely choose how already available value is delivered. The interface label is evidence of the process, not the whole tax analysis. These records are especially useful when a year-end award is redeemed in January or when a recipient changes the selected brand after first receiving access. Unused and expired cards also need careful interpretation. A subsequent failure to spend a benefit does not, by itself, establish that the original income inclusion was wrong. Distinguish a benefit never successfully transferred from a usable benefit that the recipient later forgot. A canceled duplicate is different from an expired original award. Any wage correction or other tax adjustment needs its own factual and procedural basis; a redemption-status report alone should not automatically reverse payroll. ### T02\. Reporting thresholds are not income exclusions Scroll left or right to see all columns __T02\. Reporting thresholds are not income exclusions__ | Topic | 2026 rule or parameter | What it does not mean | | -------------------------------------------------- | ----------------------------------------------------------------------------- | --------------------------------------------------------- | | Covered nonemployee service payments | $2,000 information-reporting threshold for payments after December 31, 2025 | Payments below the threshold are automatically tax-free | | Covered prizes, awards and other reportable income | $2,000 for the relevant categories; other categories can have different rules | Every Form 1099 category has one universal threshold | | Employee compensation | Apply payroll and wage-statement rules | A $2,000 contractor threshold excuses employee gift cards | | Backup withholding | 24% when applicable conditions require it | Every gift-card recipient has a 24% final income-tax rate | | Self-employment filing analysis | Generally $400 of net earnings for self-employment tax | $400 of gross gift cards is a universal exemption | | Donor annual gift-tax exclusion | $19,000 per recipient, subject to requirements | An employer can give that amount tax-free to employees | The reporting references are the IRS's updated 1099 guidance, current statutory reporting provisions, general information-return instructions and backup-withholding guidance. [\[S15\]](#article-source-15), [\[S22\]](#article-source-22), [\[S23\]](#article-source-23), [\[S24\]](#article-source-24). The change to $2,000 is particularly important when reviewing older articles, vendor FAQs and saved program documents. A page describing $600 may accurately describe a prior year while being unsuitable for covered 2026 payments. The research separates the payment year from the year in which a form is furnished or filed. A 2026 payment does not become a 2025 payment because a template was last updated in 2025. A payer also needs to establish who has the reporting duty. A distribution platform may perform tasks for a business, but the existence of that service does not answer every legal allocation question. Contracts and operational records should identify the payer, recipient, payment category, year-to-date totals and responsibility for corrections. The recipient, meanwhile, should reconcile actual income with forms received rather than treating the absence of a form as a substantive exclusion. ## Reading the 2026 income-tax map The map asks one question: how much additional federal and state income tax does the modeled employee incur when annual wages rise from $75,000 to $75,100? Each determined state is calculated twice, using the applicable annual rules and the same facts. Subtracting those liabilities captures changes in deductions and personal credits that a headline-rate comparison can miss. ### T03\. Fixed assumptions for every jurisdiction Scroll left or right to see all columns __T03\. Fixed assumptions for every jurisdiction__ | Parameter | Assumption | | ------------------------------------- | ----------------------------------------------------------------------------- | | Tax year | 2026 | | Recipient | W-2 employee, age 40, single, nonblind | | Dependents and dependency status | No dependents; not another taxpayer's dependent | | Annual wages before reward | $75,000 | | Reward | $100 employer gift card, fully available, assumed fair market value $100 | | Wages after reward | $75,100 | | Location | Resident and working in the same state for the entire year | | Other income and elective adjustments | None | | Deductions and credits | Available standard deduction and personal rules applicable to these facts | | Gross-up | None | | Excluded from map colors | FICA, self-employment tax, local income taxes and other payroll contributions | Fixing age at 40 avoids accidentally claiming age-related provisions that can begin before 65\. The model also does not assume blindness, dependent status, military service, retirement income, special industry relief or an elective contribution. State calculations may still incorporate a legally applicable deduction tied to payroll taxes. Such a deduction affects state income tax even though the payroll levy itself is not added to the colored metric. ### T04\. Federal income-tax calculation before and after the reward Scroll left or right to see all columns __T04\. Federal income-tax calculation before and after the reward__ | Component | Before card | After card | Change | | --------------------------- | ----------- | ---------- | ------- | | Wages | $75,000.00 | $75,100.00 | $100.00 | | Federal standard deduction | $16,100.00 | $16,100.00 | $0.00 | | Federal taxable income | $58,900.00 | $59,000.00 | $100.00 | | Tax on first $12,400 at 10% | $1,240.00 | $1,240.00 | $0.00 | | Tax on next $38,000 at 12% | $4,560.00 | $4,560.00 | $0.00 | | Tax above $50,400 at 22% | $1,870.00 | $1,892.00 | $22.00 | | Modeled federal income tax | $7,670.00 | $7,692.00 | $22.00 | The deduction and bracket boundaries are the IRS's 2026 parameters. The arithmetic is GiftCard.News's calculation for the specified facts, retaining precision before final display rounding. The 22% marginal bracket happens to produce the same numerical rate as an optional supplemental-wage withholding method, but the annual-liability calculation is the reason for $22 here. [\[S25\]](#article-source-25). ### T05\. What the map colors mean Scroll left or right to see all columns __T05\. What the map colors mean__ | Color | Additional federal plus state income tax on the $100 card | Interpretation | | ------ | --------------------------------------------------------- | -------------------------------------------------------- | | Teal | Below $25 | Lower modeled additional income tax within this scenario | | Blue | $25 to below $28 | Middle comparison band | | Amber | $28 to below $31 | Higher comparison band | | Purple | $31 or more | Highest specified comparison band | | Gray | Not determined | Sufficient official 2026 parameters were not verified | Classification uses the unrounded amount. Panels and the comparative table display cents, so a figure close to a boundary must be interpreted using the underlying calculation rather than the displayed rounding alone. Gray is a research status, not a zero rate, a tax exemption or evidence that a state has no income tax. Every jurisdiction retains its profile and sources. A state without a broad individual income tax on wages still has the modeled $22 federal component. It should not be advertised as tax-free. Conversely, a state with a high top statutory rate need not place this employee in that bracket. Local levies can be significant but require additional location facts; the map does not quietly treat an entire state as its largest city or select one county for all residents. Use the selector or choose a state on the map to keep its detail panel open. The full-analysis link leads to the corresponding expandable profile. The table contains the same numeric comparison in text form, and the downloadable data preserve the article's figures and tables. These are different ways to inspect one research matrix rather than independent estimates. ## Consumer evidence from Statista and incentive research Three [Statista](https://giftcard.news/company/statista/) series provide commercial context. They do not measure tax compliance, employee-only behavior or the value of taxable income. Their observation periods precede the 2026 tax year and remain labeled accordingly. The underlying sources are [Toast](https://giftcard.news/company/toast/), [CivicScience](https://giftcard.news/company/civicscience/) and [Accenture](https://giftcard.news/company/accenture/). We inspected the Premium tables and their source and methodology panels on September 19, 2026. The physical-versus-digital series reports preferences by age, not a universal digital-adoption rate. Toast's survey covered 850 US adults on October 21, 2024\. Statista lists March 2025 release information and notes that its release date is the date of access. The inspected panels did not supply the exact question or individual age-cell sample sizes. Those omissions limit comparisons of small differences between age groups. [\[S185\]](#article-source-185), [\[S186\]](#article-source-186). The unused-card series comes from CivicScience. Statista reports 1,865 US adults and a combined observation period from January 25, 2024 to January 6, 2025, without separate annual sample counts in the inspected metadata. The answers concern possession, including an intention to spend soon. They cannot establish how much value will expire or whether a particular recipient already had taxable income. [\[S187\]](#article-source-187), [\[S188\]](#article-source-188). Accenture's 2024 reasons series concerns 483 US consumers with unused balances. It was an online survey with multiple answers permitted; exact fieldwork dates and questionnaire wording were not supplied in the inspected Statista panel. Percentages therefore do not sum to a mutually exclusive distribution. Forgetting a card, encountering a restriction and holding a small remainder describe different operational problems, none of which is itself a tax-law exception. [\[S189\]](#article-source-189), [\[S190\]](#article-source-190). The editorial implication is practical: choose a delivery method people can use and explain taxation clearly. Format preference, redemption friction and payroll treatment should be reviewed separately. A better redemption experience can increase the perceived usefulness of a reward without altering why it was taxable when provided. Conversely, a correctly processed taxable award can still disappoint if the employee cannot conveniently spend it. The data behind the story ### F02\. Preference of physical or digital gift cards among consumers in the United States in 2024, by age group Toast survey of US adults, October 21, 2024\. Format preferences are commercial context, not tax classifications. DigitalPhysicalNo preference % within each age group Tap or hover for details. Select a series above to show or hide it. **Source:** [\[S185\]](#article-source-185) Statista: Preference of physical or digital gift cards among consumers in the United States in 2024, by age group Statista Premium table: 850 US respondents age 18+. Release information March 2025; Statista says release date is date of access. Exact question and age-cell sample sizes not provided. Rounding can affect totals. Not employee-only research. Explore the data table Scroll left or right to see all columns __F02\. Preference of physical or digital gift cards among consumers in the United States in 2024, by age group (% within each age group)__ | Category | Digital | Physical | No preference | | -------- | ----------------------------- | ----------------------------- | ----------------------------- | | 18-24 | 16.67 % within each age group | 58.33 % within each age group | 25.00 % within each age group | | 25-34 | 28.00 % within each age group | 36.00 % within each age group | 36.00 % within each age group | | 35-44 | 13.38 % within each age group | 47.13 % within each age group | 39.49 % within each age group | | 45-54 | 9.33 % within each age group | 53.89 % within each age group | 36.79 % within each age group | | 55+ | 5.85 % within each age group | 62.23 % within each age group | 31.91 % within each age group | ### T06\. Digital versus physical preference, US adults, 2024 Scroll left or right to see all columns __T06\. Digital versus physical preference, US adults, 2024__ | Age | Digital (%) | Physical (%) | No preference (%) | | ----- | ----------- | ------------ | ----------------- | | 18-24 | 16.67 | 58.33 | 25 | | 25-34 | 28 | 36 | 36 | | 35-44 | 13.38 | 47.13 | 39.49 | | 45-54 | 9.33 | 53.89 | 36.79 | | 55+ | 5.85 | 62.23 | 31.91 | Source: Statista / Toast [\[S185\]](#article-source-185). Percent within each age group; 850 respondents overall, October 21, 2024\. Subgroup sizes and exact question not supplied. The data behind the story ### F03\. Share of people who have an unused gift card in the United States from 2024 to 2025 CivicScience data on possession of unused cards, shown as separate 2024 and 2025 series. 20242025 % of respondents Tap or hover for details. Select a series above to show or hide it. **Source:** [\[S187\]](#article-source-187) Statista: Share of people who have an unused gift card in the United States from 2024 to 2025 Statista reports 1,865 US adults age 18+ and January 25, 2024 to January 6, 2025 fieldwork; separate annual sample counts and exact questionnaire wording not supplied. Possession is not unused dollar value, employee-only behavior or taxable income. Explore the data table Scroll left or right to see all columns __F03\. Share of people who have an unused gift card in the United States from 2024 to 2025 (% of respondents)__ | Category | 2024 | 2025 | | ------------------------------------ | ------------------- | ------------------- | | Many unused cards | 12 % of respondents | 11 % of respondents | | A few unused cards | 32 % of respondents | 29 % of respondents | | Unused cards, planning to spend soon | 21 % of respondents | 21 % of respondents | | No unused cards | 35 % of respondents | 39 % of respondents | ### T07\. Possession of unused gift cards, US adults Scroll left or right to see all columns __T07\. Possession of unused gift cards, US adults__ | Response | 2024 (%) | 2025 (%) | | ------------------------------------ | -------- | -------- | | Many unused cards | 12 | 11 | | A few unused cards | 32 | 29 | | Unused cards, planning to spend soon | 21 | 21 | | No unused cards | 35 | 39 | Source: Statista / CivicScience [\[S187\]](#article-source-187). Combined metadata sample 1,865; January 25, 2024 to January 6, 2025\. Separate annual sample sizes not disclosed in the inspected panel. The data behind the story ### F04\. Leading reasons why consumers did not use their gift card balance in 2024 Accenture Holiday Shopping 2024: reasons given by US consumers with an unused balance. Respondents selecting reason % of respondents Tap or hover for details. All values are also available in the data table. **Source:** [\[S189\]](#article-source-189) Statista: Leading reasons why consumers did not use their gift card balance in 2024 Online survey of 483 consumers with unused balances; multiple responses permitted. Exact fieldwork dates and questionnaire wording not supplied. Percentages do not form mutually exclusive shares and do not estimate tax or breakage. Explore the data table Scroll left or right to see all columns __F04\. Leading reasons why consumers did not use their gift card balance in 2024 (% of respondents)__ | Category | Respondents selecting reason | | ----------------------------- | ---------------------------- | | Limited brands or stores | 34 % of respondents | | Forgot the card | 34 % of respondents | | No items to buy | 28 % of respondents | | No time to use it | 28 % of respondents | | Uninteresting options | 28 % of respondents | | Balance too small to use | 25 % of respondents | | Single redemption channel | 23 % of respondents | | Technical redemption problems | 23 % of respondents | | Expired before use | 22 % of respondents | | Insufficient flexibility | 20 % of respondents | | Required registration | 18 % of respondents | | Lost the card | 17 % of respondents | ### T08\. Reasons for unused balances, US consumers, 2024 Scroll left or right to see all columns __T08\. Reasons for unused balances, US consumers, 2024__ | Reason | Respondents (%) | | ----------------------------- | --------------- | | Limited brands or stores | 34 | | Forgot the card | 34 | | No items to buy | 28 | | No time to use it | 28 | | Uninteresting options | 28 | | Balance too small to use | 25 | | Single redemption channel | 23 | | Technical redemption problems | 23 | | Expired before use | 22 | | Insufficient flexibility | 20 | | Required registration | 18 | | Lost the card | 17 | Source: Statista / Accenture [\[S189\]](#article-source-189). Online survey of 483 people with an unused balance; multiple answers. Exact dates not provided. ### T09\. Employee-reward context with distinct populations Scroll left or right to see all columns __T09\. Employee-reward context with distinct populations__ | Study | Geography and population | Observation | Value | Period and limitation | | ---------------------------------------------------------------------------------------------------------- | ----------------------------------------------------------------------- | --------------------------------------------------------- | ----- | ---------------------------------------------------- | | [Fiserv](https://giftcard.news/company/fiserv/) Gift Card Gauge | US consumers age 18+, more than 1,000 respondents | Gift cards considered appropriate employee incentives | 86% | August 2024 survey; not an employer compliance audit | | Fiserv Gift Card Gauge | Same sample | Gift cards considered more valuable than other incentives | 74% | Reported margin of error +/-3% | | Fiserv Gift Card Gauge | Same sample | Receiving a reward helps respondents feel valued | 89% | Attitude measure, not demonstrated retention | | [Incentive Research Foundation](https://giftcard.news/company/incentive-research-foundation/) 2026 outlook | North American incentive-program professionals, including US and Canada | Average gift-card denomination | $193 | Regional program measure, not US-only consumer data | | Incentive Research Foundation 2026 outlook | North American respondents | Gift-card share of reported program allocation | 30% | Allocation measure, not a national market share | Fiserv's fourth-quarter 2024 report describes a survey across US regions and genders. The Incentive Research Foundation's 2026 outlook covers 400 professionals split evenly between North America and Europe, with fieldwork in August and September 2025\. The two sources answer different questions and should not be pooled. In particular, a reported reward denomination is not a tax threshold. [\[S191\]](#article-source-191), [\[S192\]](#article-source-192). ## The 51-jurisdiction atlas Each profile uses the fixed employee scenario and tax year 2026\. Calculated rows retain annual state liabilities before and after the card. Not-determined rows identify missing parameters rather than substituting a prior-year value. Select the state name to open its complete analysis. ### T10\. State and federal incremental income tax, 2026 Scroll left or right to see all columns __T10\. State and federal incremental income tax, 2026__ | Jurisdiction | Status | State tax before (USD) | State tax after (USD) | Federal increment (USD) | State increment (USD) | Combined increment (USD) | Share of $100 | State sources | | --------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | -------------- | ---------------------- | --------------------- | ----------------------- | --------------------- | ------------------------ | -------------- | --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | | [Alabama](https://giftcard.news/research-trends/us-gift-card-tax-rules/#article-section-alabama-the-federal-tax-deduction-changes-the-comparison) | Calculated | $3,126.50 | $3,130.40 | $22.00 | $3.90 | $25.90 | 25.90% | AL01 [\[S26\]](#article-source-26) AL02 [\[S27\]](#article-source-27) AL03 [\[S28\]](#article-source-28) F01 [\[S25\]](#article-source-25) | | [Alaska](https://giftcard.news/research-trends/us-gift-card-tax-rules/#article-section-alaska-a-confirmed-zero-at-the-state-income-tax-level) | Calculated | $0.00 | $0.00 | $22.00 | $0.00 | $22.00 | 22.00% | AK01 [\[S29\]](#article-source-29) AK02 [\[S30\]](#article-source-30) F02 [\[S10\]](#article-source-10) | | [Arizona](https://giftcard.news/research-trends/us-gift-card-tax-rules/#article-section-arizona-a-flat-rate-applied-after-the-correct-deduction) | Calculated | $1,472.50 | $1,475.00 | $22.00 | $2.50 | $24.50 | 24.50% | AZ01 [\[S31\]](#article-source-31) AZ02 [\[S32\]](#article-source-32) AZ03 [\[S33\]](#article-source-33) F01 [\[S25\]](#article-source-25) | | [Arkansas](https://giftcard.news/research-trends/us-gift-card-tax-rules/#article-section-arkansas-a-2026-rate-cut-with-an-annual-return-evidence-gap) | Not determined | Not determined | Not determined | $22.00 | Not determined | Not determined | Not determined | AR01 [\[S34\]](#article-source-34) AR02 [\[S35\]](#article-source-35) AR03 [\[S36\]](#article-source-36) AR04 [\[S37\]](#article-source-37) | | [California](https://giftcard.news/research-trends/us-gift-card-tax-rules/#article-section-california-annual-indexing-must-be-verified-before-a-number-is-published) | Not determined | Not determined | Not determined | $22.00 | Not determined | Not determined | Not determined | CA01 [\[S38\]](#article-source-38) CA02 [\[S39\]](#article-source-39) CA03 [\[S40\]](#article-source-40) F03 [\[S06\]](#article-source-6) | | [Colorado](https://giftcard.news/research-trends/us-gift-card-tax-rules/#article-section-colorado-federal-taxable-income-is-known-but-the-final-rate-needs-confirmation) | Not determined | Not determined | Not determined | $22.00 | Not determined | Not determined | Not determined | CO01 [\[S41\]](#article-source-41) CO02 [\[S42\]](#article-source-42) CO03 [\[S43\]](#article-source-43) | | [Connecticut](https://giftcard.news/research-trends/us-gift-card-tax-rules/#article-section-connecticut-the-addback-matters-even-though-it-does-not-change) | Calculated | $3,475.00 | $3,480.50 | $22.00 | $5.50 | $27.50 | 27.50% | CT01 [\[S44\]](#article-source-44) CT02 [\[S45\]](#article-source-45) CT03 [\[S46\]](#article-source-46) | | [Delaware](https://giftcard.news/research-trends/us-gift-card-tax-rules/#article-section-delaware-the-standard-deduction-and-personal-credit-both-enter-the-result) | Calculated | $3,609.00 | $3,615.60 | $22.00 | $6.60 | $28.60 | 28.60% | DE01 [\[S47\]](#article-source-47) DE02 [\[S48\]](#article-source-48) DE03 [\[S49\]](#article-source-49) | | [District of Columbia](https://giftcard.news/research-trends/us-gift-card-tax-rules/#article-section-district-of-columbia-deductions-keep-the-benchmark-in-the-6-5-bracket) | Calculated | $3,428.50 | $3,435.00 | $22.00 | $6.50 | $28.50 | 28.50% | DC01 [\[S50\]](#article-source-50) DC02 [\[S51\]](#article-source-51) DC03 [\[S52\]](#article-source-52) | | [Florida](https://giftcard.news/research-trends/us-gift-card-tax-rules/#article-section-florida-no-personal-income-tax-with-the-federal-layer-still-separate) | Calculated | $0.00 | $0.00 | $22.00 | $0.00 | $22.00 | 22.00% | FL01 [\[S53\]](#article-source-53) FL02 [\[S54\]](#article-source-54) FL03 [\[S55\]](#article-source-55) F02 [\[S10\]](#article-source-10) | | [Georgia](https://giftcard.news/research-trends/us-gift-card-tax-rules/#article-section-georgia-use-the-updated-2026-rate-and-deduction-together) | Calculated | $2,994.00 | $2,998.99 | $22.00 | $4.99 | $26.99 | 26.99% | GA01 [\[S56\]](#article-source-56) GA02 [\[S57\]](#article-source-57) GA03 [\[S58\]](#article-source-58) | | [Hawaii](https://giftcard.news/research-trends/us-gift-card-tax-rules/#article-section-hawaii-the-2026-deduction-expands-while-the-bracket-schedule-continues) | Calculated | $3,896.26 | $3,903.86 | $22.00 | $7.60 | $29.60 | 29.60% | HI01 [\[S59\]](#article-source-59) HI02 [\[S60\]](#article-source-60) HI03 [\[S61\]](#article-source-61) | | [Idaho](https://giftcard.news/research-trends/us-gift-card-tax-rules/#article-section-idaho-an-indexed-tax-free-threshold-still-needs-confirmation) | Not determined | Not determined | Not determined | $22.00 | Not determined | Not determined | Not determined | ID01 [\[S62\]](#article-source-62) ID02 [\[S63\]](#article-source-63) ID03 [\[S64\]](#article-source-64) F01 [\[S25\]](#article-source-25) F02 [\[S10\]](#article-source-10) | | [Illinois](https://giftcard.news/research-trends/us-gift-card-tax-rules/#article-section-illinois-the-personal-exemption-changes-annual-tax-not-the-increment) | Calculated | $3,567.71 | $3,572.66 | $22.00 | $4.95 | $26.95 | 26.95% | IL01 [\[S65\]](#article-source-65) IL02 [\[S66\]](#article-source-66) IL03 [\[S67\]](#article-source-67) IL04 [\[S68\]](#article-source-68) F02 [\[S10\]](#article-source-10) | | [Indiana](https://giftcard.news/research-trends/us-gift-card-tax-rules/#article-section-indiana-the-state-result-leaves-county-income-tax-separate) | Calculated | $2,183.00 | $2,185.95 | $22.00 | $2.95 | $24.95 | 24.95% | IN01 [\[S69\]](#article-source-69) IN02 [\[S70\]](#article-source-70) IN03 [\[S71\]](#article-source-71) IN04 [\[S72\]](#article-source-72) F02 [\[S10\]](#article-source-10) | | [Iowa](https://giftcard.news/research-trends/us-gift-card-tax-rules/#article-section-iowa-federal-taxable-income-and-a-small-personal-credit) | Calculated | $2,198.20 | $2,202.00 | $22.00 | $3.80 | $25.80 | 25.80% | IA01 [\[S73\]](#article-source-73) IA02 [\[S74\]](#article-source-74) IA03 [\[S75\]](#article-source-75) IA04 [\[S76\]](#article-source-76) F01 [\[S25\]](#article-source-25) | | [Kansas](https://giftcard.news/research-trends/us-gift-card-tax-rules/#article-section-kansas-the-revenue-trigger-did-not-reduce-2026-rates) | Calculated | $3,385.31 | $3,390.89 | $22.00 | $5.58 | $27.58 | 27.58% | KS01 [\[S77\]](#article-source-77) KS02 [\[S78\]](#article-source-78) KS03 [\[S79\]](#article-source-79) F02 [\[S10\]](#article-source-10) | | [Kentucky](https://giftcard.news/research-trends/us-gift-card-tax-rules/#article-section-kentucky-a-lower-2026-rate-with-its-own-standard-deduction) | Calculated | $2,507.40 | $2,510.90 | $22.00 | $3.50 | $25.50 | 25.50% | KY01 [\[S80\]](#article-source-80) KY02 [\[S81\]](#article-source-81) KY03 [\[S82\]](#article-source-82) F02 [\[S10\]](#article-source-10) | | [Louisiana](https://giftcard.news/research-trends/us-gift-card-tax-rules/#article-section-louisiana-the-flat-rate-is-clear-the-final-deduction-needs-confirmation) | Not determined | Not determined | Not determined | $22.00 | Not determined | Not determined | Not determined | LA01 [\[S83\]](#article-source-83) LA02 [\[S84\]](#article-source-84) LA03 [\[S85\]](#article-source-85) LA04 [\[S10\]](#article-source-10) LA05 [\[S05\]](#article-source-5) LA06 [\[S86\]](#article-source-86) | | [Maine](https://giftcard.news/research-trends/us-gift-card-tax-rules/#article-section-maine-use-the-revised-deduction-and-the-middle-bracket) | Calculated | $3,384.50 | $3,391.25 | $22.00 | $6.75 | $28.75 | 28.75% | ME01 [\[S87\]](#article-source-87) ME02 [\[S88\]](#article-source-88) ME03 [\[S89\]](#article-source-89) ME04 [\[S90\]](#article-source-90) ME05 [\[S10\]](#article-source-10) ME06 [\[S05\]](#article-source-5) | | [Maryland](https://giftcard.news/research-trends/us-gift-card-tax-rules/#article-section-maryland-keep-county-tax-outside-the-statewide-comparison) | Calculated | $3,196.50 | $3,201.25 | $22.00 | $4.75 | $26.75 | 26.75% | MD01 [\[S91\]](#article-source-91) MD02 [\[S92\]](#article-source-92) MD03 [\[S93\]](#article-source-93) MD04 [\[S94\]](#article-source-94) MD05 [\[S10\]](#article-source-10) MD06 [\[S05\]](#article-source-5) | | [Massachusetts](https://giftcard.news/research-trends/us-gift-card-tax-rules/#article-section-massachusetts-account-for-the-capped-payroll-tax-deduction) | Calculated | $3,430.00 | $3,435.00 | $22.00 | $5.00 | $27.00 | 27.00% | MA01 [\[S95\]](#article-source-95) MA02 [\[S96\]](#article-source-96) MA03 [\[S97\]](#article-source-97) MA04 [\[S98\]](#article-source-98) MA05 [\[S10\]](#article-source-10) MA06 [\[S05\]](#article-source-5) MA07 [\[S99\]](#article-source-99) | | [Michigan](https://giftcard.news/research-trends/us-gift-card-tax-rules/#article-section-michigan-the-confirmed-annual-rate-is-separate-from-city-taxes) | Calculated | $2,936.75 | $2,941.00 | $22.00 | $4.25 | $26.25 | 26.25% | MI01 [\[S100\]](#article-source-100) MI02 [\[S101\]](#article-source-101) MI03 [\[S102\]](#article-source-102) MI04 [\[S10\]](#article-source-10) MI05 [\[S05\]](#article-source-5) MI06 [\[S103\]](#article-source-103) | | [Minnesota](https://giftcard.news/research-trends/us-gift-card-tax-rules/#article-section-minnesota-distinguish-a-dependent-exemption-from-your-own-deduction) | Calculated | $3,576.61 | $3,583.41 | $22.00 | $6.80 | $28.80 | 28.80% | MN01 [\[S104\]](#article-source-104) MN02 [\[S105\]](#article-source-105) MN03 [\[S10\]](#article-source-10) MN04 [\[S05\]](#article-source-5) | | [Mississippi](https://giftcard.news/research-trends/us-gift-card-tax-rules/#article-section-mississippi-apply-the-zero-band-after-the-deductions) | Calculated | $2,268.00 | $2,272.00 | $22.00 | $4.00 | $26.00 | 26.00% | MS01 [\[S106\]](#article-source-106) MS02 [\[S10\]](#article-source-10) MS03 [\[S05\]](#article-source-5) | | [Missouri](https://giftcard.news/research-trends/us-gift-card-tax-rules/#article-section-missouri-the-federal-tax-deduction-changes-the-card-s-state-cost) | Calculated | $2,533.73 | $2,538.28 | $22.00 | $4.54 | $26.54 | 26.54% | MO01 [\[S107\]](#article-source-107) MO02 [\[S108\]](#article-source-108) MO03 [\[S25\]](#article-source-25) MO04 [\[S10\]](#article-source-10) MO05 [\[S05\]](#article-source-5) | | [Montana](https://giftcard.news/research-trends/us-gift-card-tax-rules/#article-section-montana-distinguish-the-2026-brackets-from-next-year-s-reductions) | Calculated | $2,876.60 | $2,882.25 | $22.00 | $5.65 | $27.65 | 27.65% | MT01 [\[S109\]](#article-source-109) MT02 [\[S110\]](#article-source-110) MT03 [\[S25\]](#article-source-25) MT04 [\[S10\]](#article-source-10) MT05 [\[S05\]](#article-source-5) | | [Nebraska](https://giftcard.news/research-trends/us-gift-card-tax-rules/#article-section-nebraska-subtract-the-personal-credit-from-tax-not-income) | Calculated | $2,532.96 | $2,537.51 | $22.00 | $4.55 | $26.55 | 26.55% | NE01 [\[S111\]](#article-source-111) NE02 [\[S112\]](#article-source-112) NE03 [\[S113\]](#article-source-113) NE04 [\[S10\]](#article-source-10) NE05 [\[S05\]](#article-source-5) | | [Nevada](https://giftcard.news/research-trends/us-gift-card-tax-rules/#article-section-nevada-zero-state-wage-tax-does-not-remove-federal-reporting) | Calculated | $0.00 | $0.00 | $22.00 | $0.00 | $22.00 | 22.00% | NV01 [\[S114\]](#article-source-114) NV02 [\[S115\]](#article-source-115) NV03 [\[S10\]](#article-source-10) NV04 [\[S05\]](#article-source-5) | | [New Hampshire](https://giftcard.news/research-trends/us-gift-card-tax-rules/#article-section-new-hampshire-the-wage-tax-result-is-zero-in-2026) | Calculated | $0.00 | $0.00 | $22.00 | $0.00 | $22.00 | 22.00% | NH01 [\[S116\]](#article-source-116) NH02 [\[S117\]](#article-source-117) NH03 [\[S10\]](#article-source-10) NH04 [\[S05\]](#article-source-5) | | [New Jersey](https://giftcard.news/research-trends/us-gift-card-tax-rules/#article-section-new-jersey-75-000-of-wages-stays-below-the-taxable-income-threshold) | Calculated | $2,596.00 | $2,601.53 | $22.00 | $5.53 | $27.53 | 27.53% | NJ01 [\[S118\]](#article-source-118) NJ02 [\[S119\]](#article-source-119) NJ03 [\[S120\]](#article-source-120) NJ04 [\[S121\]](#article-source-121) NJ05 [\[S10\]](#article-source-10) | | [New Mexico](https://giftcard.news/research-trends/us-gift-card-tax-rules/#article-section-new-mexico-a-proposed-larger-deduction-is-not-enacted-law) | Calculated | $2,359.30 | $2,364.00 | $22.00 | $4.70 | $26.70 | 26.70% | NM01 [\[S122\]](#article-source-122) NM02 [\[S123\]](#article-source-123) NM03 [\[S124\]](#article-source-124) NM04 [\[S25\]](#article-source-25) NM05 [\[S10\]](#article-source-10) NM06 [\[S05\]](#article-source-5) | | [New York](https://giftcard.news/research-trends/us-gift-card-tax-rules/#article-section-new-york-use-the-2026-state-schedule-and-leave-city-taxes-separate) | Calculated | $3,453.40 | $3,458.80 | $22.00 | $5.40 | $27.40 | 27.40% | NY01 [\[S125\]](#article-source-125) NY02 [\[S126\]](#article-source-126) NY03 [\[S10\]](#article-source-10) NY04 [\[S05\]](#article-source-5) | | [North Carolina](https://giftcard.news/research-trends/us-gift-card-tax-rules/#article-section-north-carolina-3-99-annual-tax-differs-from-payroll-withholding) | Calculated | $2,483.78 | $2,487.77 | $22.00 | $3.99 | $25.99 | 25.99% | NC01 [\[S127\]](#article-source-127) NC02 [\[S128\]](#article-source-128) NC03 [\[S129\]](#article-source-129) NC04 [\[S10\]](#article-source-10) NC05 [\[S05\]](#article-source-5) | | [North Dakota](https://giftcard.news/research-trends/us-gift-card-tax-rules/#article-section-north-dakota-the-broad-zero-bracket-is-already-used-by-this-worker) | Calculated | $181.84 | $183.79 | $22.00 | $1.95 | $23.95 | 23.95% | ND01 [\[S130\]](#article-source-130) ND02 [\[S25\]](#article-source-25) ND03 [\[S10\]](#article-source-10) ND04 [\[S05\]](#article-source-5) | | [Ohio](https://giftcard.news/research-trends/us-gift-card-tax-rules/#article-section-ohio-the-2026-flat-rate-still-needs-a-tax-base-calculation) | Calculated | $1,619.00 | $1,621.75 | $22.00 | $2.75 | $24.75 | 24.75% | OH01 [\[S131\]](#article-source-131) OH02 [\[S132\]](#article-source-132) OH03 [\[S133\]](#article-source-133) OH04 [\[S134\]](#article-source-134) OH05 [\[S135\]](#article-source-135) | | [Oklahoma](https://giftcard.news/research-trends/us-gift-card-tax-rules/#article-section-oklahoma-the-new-2026-brackets-produce-a-4-50-increase) | Calculated | $2,829.50 | $2,834.00 | $22.00 | $4.50 | $26.50 | 26.50% | OK01 [\[S136\]](#article-source-136) OK02 [\[S137\]](#article-source-137) OK03 [\[S138\]](#article-source-138) OK04 [\[S139\]](#article-source-139) | | [Oregon](https://giftcard.news/research-trends/us-gift-card-tax-rules/#article-section-oregon-a-federal-tax-deduction-reduces-the-state-increment) | Calculated | $5,054.75 | $5,061.58 | $22.00 | $6.83 | $28.83 | 28.83% | OR01 [\[S140\]](#article-source-140) OR02 [\[S141\]](#article-source-141) OR03 [\[S142\]](#article-source-142) | | [Pennsylvania](https://giftcard.news/research-trends/us-gift-card-tax-rules/#article-section-pennsylvania-a-flat-state-tax-with-separate-local-rules) | Calculated | $2,302.50 | $2,305.57 | $22.00 | $3.07 | $25.07 | 25.07% | PA01 [\[S143\]](#article-source-143) PA02 [\[S144\]](#article-source-144) PA03 [\[S145\]](#article-source-145) | | [Rhode Island](https://giftcard.news/research-trends/us-gift-card-tax-rules/#article-section-rhode-island-separate-the-employee-s-tax-from-reward-platform-taxes) | Calculated | $2,195.63 | $2,199.38 | $22.00 | $3.75 | $25.75 | 25.75% | RI01 [\[S146\]](#article-source-146) RI02 [\[S147\]](#article-source-147) RI03 [\[S148\]](#article-source-148) | | [South Carolina](https://giftcard.news/research-trends/us-gift-card-tax-rules/#article-section-south-carolina-the-2026-deduction-phaseout-raises-the-gift-s-tax-cost) | Calculated | $2,657.03 | $2,663.81 | $22.00 | $6.77 | $28.77 | 28.77% | SC01 [\[S149\]](#article-source-149) SC02 [\[S150\]](#article-source-150) SC03 [\[S151\]](#article-source-151) | | [South Dakota](https://giftcard.news/research-trends/us-gift-card-tax-rules/#article-section-south-dakota-no-wage-income-tax-with-separate-redemption-rules) | Calculated | $0.00 | $0.00 | $22.00 | $0.00 | $22.00 | 22.00% | SD01 [\[S152\]](#article-source-152) SD02 [\[S153\]](#article-source-153) SD03 [\[S154\]](#article-source-154) SD09 [\[S06\]](#article-source-6) | | [Tennessee](https://giftcard.news/research-trends/us-gift-card-tax-rules/#article-section-tennessee-a-zero-state-increment-after-the-hall-tax-s-repeal) | Calculated | $0.00 | $0.00 | $22.00 | $0.00 | $22.00 | 22.00% | TN01 [\[S155\]](#article-source-155) TN02 [\[S156\]](#article-source-156) TN03 [\[S157\]](#article-source-157) TN09 [\[S06\]](#article-source-6) | | [Texas](https://giftcard.news/research-trends/us-gift-card-tax-rules/#article-section-texas-no-individual-income-tax-does-not-make-redemption-tax-free) | Calculated | $0.00 | $0.00 | $22.00 | $0.00 | $22.00 | 22.00% | TX01 [\[S158\]](#article-source-158) TX02 [\[S159\]](#article-source-159) TX03 [\[S160\]](#article-source-160) TX09 [\[S06\]](#article-source-6) | | [Utah](https://giftcard.news/research-trends/us-gift-card-tax-rules/#article-section-utah-the-taxpayer-credit-phaseout-prevents-a-rate-only-answer) | Not determined | Not determined | Not determined | $22.00 | Not determined | Not determined | Not determined | UT01 [\[S161\]](#article-source-161) UT02 [\[S162\]](#article-source-162) UT03 [\[S163\]](#article-source-163) | | [Vermont](https://giftcard.news/research-trends/us-gift-card-tax-rules/#article-section-vermont-annual-indexed-parameters-still-need-official-confirmation) | Not determined | Not determined | Not determined | $22.00 | Not determined | Not determined | Not determined | VT01 [\[S164\]](#article-source-164) VT02 [\[S165\]](#article-source-165) VT03 [\[S166\]](#article-source-166) VT04 [\[S167\]](#article-source-167) | | [Virginia](https://giftcard.news/research-trends/us-gift-card-tax-rules/#article-section-virginia-the-state-deduction-determines-the-annual-tax-base) | Calculated | $3,498.40 | $3,504.15 | $22.00 | $5.75 | $27.75 | 27.75% | VA01 [\[S168\]](#article-source-168) VA02 [\[S169\]](#article-source-169) VA03 [\[S170\]](#article-source-170) VA04 [\[S171\]](#article-source-171) | | [Washington](https://giftcard.news/research-trends/us-gift-card-tax-rules/#article-section-washington-2026-wages-remain-outside-the-new-future-income-tax) | Calculated | $0.00 | $0.00 | $22.00 | $0.00 | $22.00 | 22.00% | WA01 [\[S172\]](#article-source-172) WA02 [\[S173\]](#article-source-173) WA03 [\[S174\]](#article-source-174) | | [West Virginia](https://giftcard.news/research-trends/us-gift-card-tax-rules/#article-section-west-virginia-use-the-enacted-2026-rates-and-the-state-exemption) | Calculated | $2,545.90 | $2,550.48 | $22.00 | $4.58 | $26.58 | 26.58% | WV01 [\[S175\]](#article-source-175) WV02 [\[S176\]](#article-source-176) WV03 [\[S177\]](#article-source-177) WV04 [\[S178\]](#article-source-178) WV05 [\[S179\]](#article-source-179) | | [Wisconsin](https://giftcard.news/research-trends/us-gift-card-tax-rules/#article-section-wisconsin-a-shrinking-deduction-adds-to-the-gift-card-tax) | Calculated | $2,943.52 | $2,949.45 | $22.00 | $5.94 | $27.94 | 27.94% | WI01 [\[S180\]](#article-source-180) WI02 [\[S181\]](#article-source-181) | | [Wyoming](https://giftcard.news/research-trends/us-gift-card-tax-rules/#article-section-wyoming-a-zero-state-wage-tax-result-with-a-narrower-meaning) | Calculated | $0.00 | $0.00 | $22.00 | $0.00 | $22.00 | 22.00% | WY01 [\[S182\]](#article-source-182) WY02 [\[S183\]](#article-source-183) WY03 [\[S06\]](#article-source-6) WY04 [\[S184\]](#article-source-184) | Federal tax is $7,670 before and $7,692 after the card in every row. State amounts use annual formulas and final display rounding to cents; map categories use unrounded increments. FICA, local taxes and other contributions are excluded. State source references and the federal reference are included in the downloadable source records. ## Alabama: the federal-tax deduction changes the comparison Alabama produces a $3.90 state income-tax increase in this example. Its published schedule charges 2% on the first $500 of single-filer taxable income, 4% on the next $2,500, and 5% above $3,000\. The decisive feature is the separate deduction for federal income tax. Consequently, applying the state's highest rate to the full card value would miss an interaction built into Alabama's tax system. [\[S26\]](#article-source-26) The calculation deducts a $2,500 state standard deduction and a $1,500 personal exemption. At this wage level, the standard deduction has already reached its minimum, so the additional compensation does not reduce it further. The enacted deduction change established that minimum for single filers; this is a continuing statutory amount, rather than an inflation assumption taken from a prior-year federal return. [\[S27\]](#article-source-27) [\[S26\]](#article-source-26) Federal annual income tax rises from $7,670 to $7,692 under the stated 2026 federal assumptions. Alabama taxable income therefore changes from $63,330 to $63,408, and the state rate formula produces $3,126.50 and $3,130.40\. These amounts retain cents for a consistent analytical comparison. They measure the change in annual liability, so they should not be read as a prediction of the amount an employer deducts from one paycheck when the card is distributed. [\[S25\]](#article-source-25) [\[S28\]](#article-source-28) **Calculation record.** State annual tax before: $3,126.50; after: $3,130.40\. Unrounded state increment: $3.9\. Federal increment: $22.00\. Combined increment: $25.90\. Formula: T(w,f)=0.02\*500+0.04\*2500+0.05\*(w-2500-1500-f-3000). Evaluate (75000,7670) and (75100,7692). Rounding: Annual statutory rate-formula comparison, retaining cents; final delta rounded to two decimals. This is not a payroll withholding or tax-table-band simulation. **Authorities consulted.** [Alabama Department of Revenue](https://giftcard.news/organization/alabama-department-of-revenue/); [Alabama Legislative Services Agency](https://giftcard.news/organization/alabama-legislative-services-agency/); Internal Revenue Service. **Sources and verification.** Alabama individual income tax rates and constitutional deductions [\[S26\]](#article-source-26); Enacted Act 2022-297 fiscal note [\[S27\]](#article-source-27); Alabama resident Form 40 instructions [\[S28\]](#article-source-28); IRS 2026 inflation adjustments [\[S25\]](#article-source-25). Verified September 19, 2026. ## Alaska: a confirmed zero at the state income-tax level Alaska's state income-tax result is zero before and after the employer provides the $100 card. The state's exclusion of individuals from its income-tax chapter makes this a confirmed zero, rather than a missing estimate. There is no progressive state bracket to cross and no personal deduction to phase out in the modeled comparison. A larger federal taxable wage figure does not itself create an Alaska individual income-tax liability. [\[S30\]](#article-source-30) The [Alaska Court System](https://giftcard.news/organization/alaska-court-system/) also explicitly confirms the absence of a state individual income tax. Its guidance makes an equally useful boundary clear: income earned elsewhere or associated with another state's residency can create obligations outside Alaska. This article avoids that complication by holding both residence and employment in Alaska throughout 2026\. A company headquartered in another state should therefore examine the employee's actual circumstances before applying the Alaska example to a mobile or cross-border workforce. [\[S29\]](#article-source-29) The employer card remains taxable compensation federally. F02 [\[S10\]](#article-source-10) That is why Alaska's zero should be described as a state income-tax result, not a promise that the employee keeps every dollar free of any tax. The benchmark adds the full available $100 to wages and leaves payroll taxes, other deductions and any employer decision to cover the employee's tax outside the state comparison. For benefit communications, the useful distinction is between the card's spending balance and the employee's separate tax obligations. **Calculation record.** State annual tax before: $0.00; after: $0.00\. Unrounded state increment: $0\. Federal increment: $22.00\. Combined increment: $22.00\. Formula: T(75000)=0; T(75100)=0 because Alaska imposes no individual income tax. Rounding: Annual statutory rate-formula comparison, retaining cents; final delta rounded to two decimals. This is not a payroll withholding or tax-table-band simulation. **Authorities consulted.** Alaska Court System; [Alaska Legislature](https://giftcard.news/organization/alaska-legislature/); Internal Revenue Service. **Sources and verification.** Federal Tax Matters: Alaska individual income tax [\[S29\]](#article-source-29); Alaska Statutes Title 43 [\[S30\]](#article-source-30); Employer's Tax Guide to Fringe Benefits, 2026 [\[S10\]](#article-source-10). Verified September 19, 2026. ## Arizona: a flat rate applied after the correct deduction Arizona adds $2.50 of state income tax in the benchmark. The Department of Revenue identifies a 2.5% flat rate for tax years 2023 onward and says the former optional tax tables are obsolete. That simplifies the comparison, but the tax still applies to Arizona taxable income after the relevant deductions. Treating all $75,000 of salary as the tax base would overstate both annual liabilities even though it happens to preserve the difference. [\[S32\]](#article-source-32) The standard-deduction statute uses a single-filer amount indexed in the same manner as the federal basic standard deduction. Combining that requirement with the IRS's published 2026 adjustment gives $16,100 in this model. Taxable income is consequently $58,900 before the card and $59,000 afterward. Applying the flat rate produces $1,472.50 and $1,475.00\. The comparison retains cents and represents an annual formula, rather than a withholding election or a particular payroll frequency. [\[S31\]](#article-source-31) [\[S25\]](#article-source-25) Arizona also changed its charitable standard-deduction increase for years after 2025\. The statute permits an increase tied to qualifying charitable contributions, subject to the stated limits. None is inserted here because the benchmark contains no donations. This matters for interpreting the result: a workplace recognition program cannot assume that employees make offsetting charitable gifts, and a donation made by the employer is not automatically a personal deduction for the worker who receives a card. The actual taxpayer's facts control any deduction claim. [\[S31\]](#article-source-31) **Calculation record.** State annual tax before: $1,472.50; after: $1,475.00\. Unrounded state increment: $2.5\. Federal increment: $22.00\. Combined increment: $24.50\. Formula: T(w)=0.025\*(w-16100). Rounding: Annual statutory rate-formula comparison, retaining cents; final delta rounded to two decimals. This is not a payroll withholding or tax-table-band simulation. **Authorities consulted.** [Arizona Legislature](https://giftcard.news/organization/arizona-legislature/); [Arizona Department of Revenue](https://giftcard.news/organization/arizona-department-of-revenue/); Internal Revenue Service. **Sources and verification.** Optional standard deduction, ARS 43-1041 [\[S31\]](#article-source-31); Arizona individual income tax forms [\[S32\]](#article-source-32); Arizona income definitions, ARS 43-1001 [\[S33\]](#article-source-33); IRS 2026 inflation adjustments [\[S25\]](#article-source-25). Verified September 19, 2026. ## Arkansas: a 2026 rate cut with an annual-return evidence gap Arkansas is marked undetermined here despite a confirmed 2026 tax cut. The state's Economic Development Commission publishes a 2026 graduated schedule ending at 3.7%, with a separate schedule above $94,700 of net income. The House of Representatives confirms that the individual rate reduction starts January 1, 2026\. Neither a 3.9% figure from an earlier publication nor a corporate rate taking effect in 2027 is appropriate for this year's employee comparison. [\[S34\]](#article-source-34) [\[S37\]](#article-source-37) For the standard employee described in this article, the known schedule is only part of the calculation. Annual taxable income must first reflect the correct standard deduction, and an applicable personal tax credit must then be deducted from computed tax. The annual-return forms listing retrieved for this research still identifies its bracket and tax-table documents as 2025\. That listing does not establish the missing 2026 annual parameters, even when a file was uploaded during the 2026 filing season. [\[S35\]](#article-source-35) The distinction is practical, not merely a label on a document. The available 2026 withholding formula annualizes periodic pay, uses income-band midpoints and applies withholding allowances. Its retrieved version also still prints a 3.9% top rate, superseded by the subsequent cut. It cannot safely supply a complete final annual-liability calculation by itself. Accordingly, this entry publishes no before-tax amount, after-tax amount or state increment. The specific remaining need is authoritative annual-return confirmation of the deduction and personal credit for tax year 2026\. [\[S36\]](#article-source-36) [\[S37\]](#article-source-37) **Undetermined parameters.** Authoritative confirmation of the 2026 annual-return standard deduction and personal tax credit, including the enacted year's final annual computation instructions. Federal increment remains $22.00; no combined state-plus-federal amount is published. Undetermined: apply the 2026 annual graduated liability schedule only after confirming annual standard deduction, personal credit and any related adjustments. Annual statutory rate-formula comparison, retaining cents; final delta rounded to two decimals. This is not a payroll withholding or tax-table-band simulation. **Authorities consulted.** [Arkansas Economic Development Commission](https://giftcard.news/organization/arkansas-economic-development-commission/); [Arkansas Department of Finance and Administration](https://giftcard.news/organization/arkansas-department-of-finance-and-administration/); [Arkansas House of Representatives](https://giftcard.news/organization/arkansas-house-of-representatives/). **Sources and verification.** Personal income tax rates for tax year beginning January 1, 2026 [\[S34\]](#article-source-34); Arkansas income tax forms [\[S35\]](#article-source-35); 2026 withholding formula [\[S36\]](#article-source-36); Tax cuts passed in special session [\[S37\]](#article-source-37). Verified September 19, 2026. ## California: annual indexing must be verified before a number is published California is undetermined in this comparison because the verified public annual-income-tax pages do not yet supply a complete set of 2026 parameters. The Franchise Tax Board's calculator expressly applies to tax year 2025\. Its tables and rate-schedule listing likewise lead with 2025\. A page updated during 2026 can still describe the return for income earned in 2025, so the page date alone cannot establish the tax year used for a $100 award received in 2026\. [\[S38\]](#article-source-38) This matters because California indexes more than its bracket boundaries. The agency identifies annual adjustments for the standard deduction and certain credits as well as income-tax brackets. A defensible before-and-after calculation therefore needs the state's 2026 deduction, full single-filer schedule, personal exemption credit and relevant phaseout rules. The earlier indexing announcement explains the mechanism, but its dollar amounts belong to its stated year. They are not carried forward here merely because the extra wages might appear to remain within the same bracket. [\[S39\]](#article-source-39) California also has its own deduction framework. The FTB explains that its standard deduction differs from the federal deduction and that some itemized-deduction rules do not conform. Consequently, the federal $16,100 standard deduction cannot simply be imported into California's state model. An annual federal tax calculation can be complete while California's annual calculation remains incomplete. Payroll withholding schedules are a separate administrative calculation and do not resolve the missing annual-return inputs for this article. The state result remains blank rather than suggesting a precision the verified evidence does not support. [\[S40\]](#article-source-40) **Undetermined parameters.** Verified 2026 California annual rate thresholds, state standard deduction, personal exemption credit and its applicable phaseout parameters. Federal increment remains $22.00; no combined state-plus-federal amount is published. Undetermined: compute California taxable income using the 2026 state standard deduction, then the 2026 single rate schedule and applicable exemption credit/phaseout. Annual statutory rate-formula comparison, retaining cents; final delta rounded to two decimals. This is not a payroll withholding or tax-table-band simulation. **Authorities consulted.** [California Franchise Tax Board](https://giftcard.news/organization/california-franchise-tax-board/); Internal Revenue Service. **Sources and verification.** California tax calculator, tables and rates [\[S38\]](#article-source-38); California annual indexing announcement [\[S39\]](#article-source-39); California deductions [\[S40\]](#article-source-40); De minimis fringe benefits [\[S06\]](#article-source-6). Verified September 19, 2026. ## Colorado: federal taxable income is known, but the final rate needs confirmation Colorado's tax base is unusually important to this comparison: it begins with federal taxable income, not simply gross wages. Legislative Council Staff explains that state additions and subtractions modify that base before the rate is applied and credits are deducted. The benchmark's taxable base is therefore $58,900 before the card and $59,000 afterward. A calculation charging Colorado tax on the full salary would miss the federal standard deduction already embedded in that starting figure. [\[S41\]](#article-source-41) The same official overview identifies a statutory 4.4% rate. Colorado also has revenue-dependent mechanisms that can affect the rate or refunds, so this article requires the annual position for 2026 to be verified before assigning a definitive state increment. The January 2026 income-tax guide does not establish a completed 2026 annual-rate determination in the material retrieved. This entry accordingly remains undetermined rather than treating an unreduced statutory illustration as a confirmed final annual liability. [\[S41\]](#article-source-41) [\[S42\]](#article-source-42) The outstanding inputs are specific: the 2026 annual rate after any temporary reduction, together with the treatment of any applicable automatic TABOR credit or refund. Payroll certificates do not supply those missing facts. A withholding allowance serves payroll collection, whereas the eventual individual return works from annual taxable income. The Office of the State Auditor's June 2026 report separately confirms why federal-law changes can affect Colorado's tax base. That connection makes using the correct federal tax year essential, even before the remaining state parameters are resolved. [\[S42\]](#article-source-42) [\[S43\]](#article-source-43) **Undetermined parameters.** Final 2026 annual income-tax rate after any revenue-dependent temporary reduction, plus the disposition of any applicable automatic 2026 TABOR refund/credit. Federal increment remains $22.00; no combined state-plus-federal amount is published. Undetermined final2026 liability: taxable base= wages-16100; apply confirmed2026 annual rate and applicable automatic credits/refunds once published. Annual statutory rate-formula comparison, retaining cents; final delta rounded to two decimals. This is not a payroll withholding or tax-table-band simulation. **Authorities consulted.** [Colorado General Assembly, Legislative Council Staff](https://giftcard.news/organization/colorado-general-assembly-legislative-council-staff/); [Colorado Department of Revenue](https://giftcard.news/organization/colorado-department-of-revenue/); [Colorado Office of the State Auditor](https://giftcard.news/organization/colorado-office-of-the-state-auditor/). **Sources and verification.** Individual income tax overview [\[S41\]](#article-source-41); Individual Income Tax Guide, January 2026 [\[S42\]](#article-source-42); Federal tax law provisions and changes report, June29 2026 [\[S43\]](#article-source-43). Verified September 19, 2026. ## Connecticut: the addback matters even though it does not change Connecticut adds $5.50 of state income tax in the benchmark. The 2026 annual estimated-tax worksheet places both wage amounts in the single-filer band above $50,000 and up to $100,000\. Its initial formula is $2,000 plus 5.5% of the excess over $50,000\. Connecticut does not use the federal standard deduction in this calculation, and the personal exemption is fully exhausted at the income levels being compared. [\[S44\]](#article-source-44) The initial bracket calculation is not the last step. The worksheet adds $100 under the phaseout of the lowest-rate benefit at both $75,000 and $75,100\. The personal tax credit is zero, and the higher-income recapture is also zero. The complete annual formula therefore gives $3,475.00 before the award and $3,480.50 afterward. The unchanged addback affects the liability levels without affecting their difference. Ignoring it could accidentally produce the correct increment while presenting incorrect annual tax amounts. [\[S44\]](#article-source-44) Connecticut also has a separate estate and gift tax, making terminology especially significant. The DRS describes a gift as a transfer without adequate consideration and identifies a $15 million exemption for aggregate Connecticut taxable gifts in 2026\. Its present-interest annual exclusion is a different concept again. Those donor-side rules are not an exclusion that an employer can apply to the employee's compensation. A personal gift of a card and an employment award should therefore be classified separately, even if the recipients can spend the balances in exactly the same way. [\[S45\]](#article-source-45) **Calculation record.** State annual tax before: $3,475.00; after: $3,480.50\. Unrounded state increment: $5.5\. Federal increment: $22.00\. Combined increment: $27.50\. Formula: T(w)=2000+0.055\*(w-50000)+100\. Personal exemption=0, personal tax credit=0, recapture=0 at both wage levels. Rounding: Annual statutory rate-formula comparison, retaining cents; final delta rounded to two decimals. This is not a payroll withholding or tax-table-band simulation. **Authorities consulted.** [Connecticut Department of Revenue Services](https://giftcard.news/organization/connecticut-department-of-revenue-services/). **Sources and verification.** Form CT-1040ES, 2026 annual estimated income-tax worksheet [\[S44\]](#article-source-44); Connecticut estate and gift tax information [\[S45\]](#article-source-45); Connecticut resident income-tax information [\[S46\]](#article-source-46). Verified September 19, 2026. ## Delaware: the standard deduction and personal credit both enter the result Delaware's state income-tax increase is $6.60 for the modeled award. Its continuing statutory schedule reaches 6.6% above $60,000 of taxable income. Lower bands remain part of the annual computation, however: their combined tax through $60,000 is $2,943.50\. The comparison uses that accumulated amount, then taxes only the excess at the final rate. It does not charge every dollar of the employee's salary at 6.6%. [\[S47\]](#article-source-47) The resident-income provisions start with federal adjusted gross income and permit the state's $3,250 single standard deduction. They also provide a $110 personal credit. For the specified 40-year-old employee, no age-related additional credit applies. Taxable income becomes $71,750 before the card and $71,850 afterward. Subtracting the personal credit from the bracket calculation produces $3,609.00 and $3,615.60\. Both the deduction and credit remain unchanged between the two cases, leaving the $6.60 increase. [\[S48\]](#article-source-48) This structure explains why the deduction and credit should not be combined into a single unexplained allowance. A deduction reduces the amount taxed; a credit reduces computed tax directly. Delaware provides another personal credit beginning at age 60, so simply saying that a taxpayer is younger than 65 would leave the annual liability ambiguous. The article specifies age 40 to eliminate that ambiguity. An employee's actual age, filing arrangement or eligible deductions may change the annual totals even when a small additional award stays within the same bracket. [\[S48\]](#article-source-48) **Calculation record.** State annual tax before: $3,609.00; after: $3,615.60\. Unrounded state increment: $6.6\. Federal increment: $22.00\. Combined increment: $28.60\. Formula: T(w)=2943.50+0.066\*(w-3250-60000)-110. Rounding: Annual statutory rate-formula comparison, retaining cents; final delta rounded to two decimals. This is not a payroll withholding or tax-table-band simulation. **Authorities consulted.** [Delaware General Assembly](https://giftcard.news/organization/delaware-general-assembly/); [Delaware Division of Revenue](https://giftcard.news/organization/delaware-division-of-revenue/). **Sources and verification.** Delaware Code, personal income tax general provisions [\[S47\]](#article-source-47); Delaware Code, resident taxable income and deductions [\[S48\]](#article-source-48); Delaware employer withholding guide [\[S49\]](#article-source-49). Verified September 19, 2026. ## District of Columbia: deductions keep the benchmark in the 6.5% bracket The District of Columbia adds $6.50 of income tax to the benchmark's $100 employer card. Its 2026 annual estimated-tax worksheet gives a single standard deduction of $16,100, leaving taxable income of $58,900 before the award and $59,000 afterward. Those bases remain below $60,000, so the applicable marginal bracket is 6.5%. Choosing a bracket directly from the $75,000 gross salary would incorrectly place this comparison in the 8.5% band. The deduction determines the applicable marginal bracket. [\[S50\]](#article-source-50) [\[S51\]](#article-source-51) The full annual schedule charges 4% on the first $10,000,6% on the next $30,000, and 6.5% on the taxable amount above $40,000 through $60,000\. Tax is consequently $3,428.50 before the card and $3,435 afterward. These are annual formula results, not estimates based on one pay period's withholding. Although the source booklet also addresses estimated payments, the calculation uses its annual-liability worksheet. Payment instructions do not create an additional gift-card tax. [\[S50\]](#article-source-50) [\[S51\]](#article-source-51) District law uses the federal gross-income definition with specified modifications. The benchmark's service-related employer reward is already included in wages, so the income comparison carries that $100 into the District calculation. A family present, promotional discount, or charitable distribution requires its own classification before applying the employee formula. The way the recipient later spends the card does not itself create another standard deduction. The model also assumes no dependents or qualifying additional expenses, keeping the ordinary deduction and wage change visible instead of inventing personal credits. [\[S52\]](#article-source-52) **Calculation record.** State annual tax before: $3,428.50; after: $3,435.00\. Unrounded state increment: $6.5\. Federal increment: $22.00\. Combined increment: $28.50\. Formula: B(w)=w-16100\. Both bases fall between40000 and60000, so Tax(B)=2200+0.065\*(B-40000). Rounding: Retain fractional cents in the annual schedule model and round the displayed increment to cents; this is not a withholding calculation or a whole-dollar return tax-table lookup. **Authorities consulted.** [District of Columbia Office of Tax and Revenue](https://giftcard.news/organization/district-of-columbia-office-of-tax-and-revenue/); [Council of the District of Columbia](https://giftcard.news/organization/council-of-the-district-of-columbia/). **Sources and verification.** 2026 D-40ES estimated tax booklet [\[S50\]](#article-source-50); DC individual and fiduciary income-tax rates [\[S51\]](#article-source-51); DC Code 47-1803.02: gross and adjusted gross income [\[S52\]](#article-source-52). Verified September 19, 2026. ## Florida: no personal income tax, with the federal layer still separate Florida adds no state personal income tax when the employee receives the $100 card. The Department of Revenue expressly states that Florida has no personal income tax and therefore no personal-income-tax filing requirement. The benchmark consequently records zero annual state income tax both before and after the award. No assumed deduction, bracket or exemption is needed to reach that result, and zero here is a verified tax position rather than an unavailable number. [\[S53\]](#article-source-53) The Legislature's tax handbook independently confirms that Florida does not currently levy a personal income tax and sets out the constitutional provision governing taxation of natural persons. For this model, that means the employee's federal wage increase does not feed into a Florida individual return. The finding is limited to the stated facts: a resident who also works within Florida all year. Work or residence involving another state would require a separate analysis of that state's rules before a company applied the same result to everyone. [\[S55\]](#article-source-55) The employee card is still federal taxable compensation. F02 [\[S10\]](#article-source-10) The state result therefore cannot be described as an entirely tax-free workplace benefit. Nor does Florida's zero establish the amount of any payroll deductions or an employer's cost if it decides to cover an employee's tax. The Department's new-resident guide explicitly separates personal income tax from other taxes and fees. A benefit communication should be equally precise about the tax being discussed, rather than allowing the attractive zero to imply that every possible charge disappears. [\[S54\]](#article-source-54) **Calculation record.** State annual tax before: $0.00; after: $0.00\. Unrounded state increment: $0\. Federal increment: $22.00\. Combined increment: $22.00\. Formula: T(75000)=0; T(75100)=0 because Florida does not levy personal income tax. Rounding: Annual statutory rate-formula comparison, retaining cents; final delta rounded to two decimals. This is not a payroll withholding or tax-table-band simulation. **Authorities consulted.** [Florida Department of Revenue](https://giftcard.news/organization/florida-department-of-revenue/); [Florida Legislature, Office of Economic and Demographic Research](https://giftcard.news/organization/florida-legislature-office-of-economic-and-demographic-research/); Internal Revenue Service. **Sources and verification.** Florida personal income-tax filing FAQ [\[S53\]](#article-source-53); Tax Information for New Residents [\[S54\]](#article-source-54); Florida tax handbook [\[S55\]](#article-source-55); Employer's Tax Guide to Fringe Benefits, 2026 [\[S10\]](#article-source-10). Verified September 19, 2026. ## Georgia: use the updated 2026 rate and deduction together Georgia adds $4.99 of state income tax in this comparison using the Department of Revenue's updated 2026 parameters. Its current tax update specifies a 4.99% flat rate and a $15,000 standard deduction for single filers. Both numbers matter. Using an earlier rate or the older deduction appearing on some general filing pages would mix different stages of Georgia's changes and distort the annual totals underlying the gift-card comparison. [\[S56\]](#article-source-56) With the 2026 standard deduction, $75,000 of ordinary wages yields $60,000 of state taxable income. The $100 employer card raises that amount to $60,100\. At 4.99%, the corresponding annual tax is $2,994.00 and $2,998.99\. No dependent deduction is available in this scenario, and no special tip or overtime provision is assumed because the benchmark specifies ordinary wages. A separate refund tied to taxes in prior years is also not inserted into a calculation of this year's award. [\[S56\]](#article-source-56) Georgia's payroll guidance shows why the date of a withholding change can be misleading. The updated employer guide allows payroll to begin using the lower rate from May 11, 2026\. That administrative instruction is distinct from the annual 2026 liability being modeled here. A worker who received a recognition card before a payroll system changed settings may have a different withholding pattern without requiring a different annual-rate assumption for an otherwise identical year. Payroll records document payments toward the tax; the annual calculation reconciles the final position. [\[S58\]](#article-source-58) **Calculation record.** State annual tax before: $2,994.00; after: $2,998.99\. Unrounded state increment: $4.99\. Federal increment: $22.00\. Combined increment: $26.99\. Formula: T(w)=0.0499\*(w-15000). Rounding: Annual statutory rate-formula comparison, retaining cents; final delta rounded to two decimals. This is not a payroll withholding or tax-table-band simulation. **Authorities consulted.** [Georgia Department of Revenue](https://giftcard.news/organization/georgia-department-of-revenue/). **Sources and verification.** 2026 important tax updates [\[S56\]](#article-source-56); Georgia resident filing requirements [\[S57\]](#article-source-57); 2026 Employer's Tax Guide, updated June2026 [\[S58\]](#article-source-58). Verified September 19, 2026. ## Hawaii: the 2026 deduction expands while the bracket schedule continues Hawaii adds $7.60 in the annual rate-formula comparison. The Department of Taxation explicitly sets the single standard deduction at $8,000 for 2026 and states that the 2025 bracket structure continues for that year. This is an announced 2026 rule, not an assumption that a prior-year schedule remains valid. The larger deduction changes the employee's taxable base, while the portion containing the additional $100 remains in the 7.6% band. [\[S59\]](#article-source-59) The model also deducts Hawaii's $1,144 personal exemption. Taxable income is $65,856 before the employer card and $65,956 afterward. Applying every lower bracket and then 7.6% above $48,000 produces approximately $3,896.26 and $3,903.86 when cents are retained. This analytical formula preserves the underlying percentage calculations; whole-dollar schedule bases and actual return rounding can produce small differences. The employee is 40, nonblind and has no dependents, so extra personal exemptions for different circumstances are not assumed. [\[S60\]](#article-source-60) [\[S59\]](#article-source-59) The Department's FAQs specifically distinguish the deduction by tax year and warn that returns must use the correct year's forms. That administrative point has a direct editorial implication: a document filed in April 2026 may describe 2025 income, whereas this card belongs to the 2026 model. Employers explaining an award should identify the year the employee received the benefit and retain the related payroll record. A familiar form name or a recently updated webpage does not by itself establish which year's deduction should be applied. [\[S60\]](#article-source-60) **Calculation record.** State annual tax before: $3,896.26; after: $3,903.86\. Unrounded state increment: $7.6\. Federal increment: $22.00\. Combined increment: $29.60\. Formula: x=w-8000-1144; T=9600\*.014+4800\*.032+4800\*.055+4800\*.064+12000\*.068+12000\*.072+(x-48000)\*.076. Rounding: Annual statutory rate-formula comparison, retaining cents; final delta rounded to two decimals. This is not a payroll withholding or tax-table-band simulation. **Authorities consulted.** [Hawaii Department of Taxation](https://giftcard.news/organization/hawaii-department-of-taxation/). **Sources and verification.** Announcement2024-03: scheduled annual income-tax changes [\[S59\]](#article-source-59); Hawaii income-tax FAQs [\[S60\]](#article-source-60); General excise tax exemptions [\[S61\]](#article-source-61). Verified September 19, 2026. ## Idaho: an indexed tax-free threshold still needs confirmation Idaho's flat-rate description hides an additional step. The state taxes income above an inflation-adjusted threshold, after the applicable income deductions. Its official individual guidance establishes a continuing 5.3% rate, but the annual forms retrieved for this review were labeled tax year 2025, even when revised in March 2026\. Their filing-season publication date does not make their indexed amounts valid for income earned during 2026\. That distinction prevents a reliable pair of annual liabilities here. [\[S62\]](#article-source-62) [\[S63\]](#article-source-63) The benchmark employee earns $75,000 before receiving a fully available $100 employer card. The federal standard deduction for 2026 is $16,100, providing a documented starting deduction where Idaho follows the federal calculation. A complete Idaho result additionally needs the official 2026 single tax-free threshold and the applicable automatic food credit. This entry therefore reports the state increment as undetermined. It does not silently carry forward the $4,811 threshold appearing in the earlier annual schedules or publish 5.3% of the card as a completed liability comparison. [\[S25\]](#article-source-25) [\[S62\]](#article-source-62) The food credit matters to the annual totals even if a fixed credit ultimately cancels when the two returns are subtracted. Idaho's guidance describes that credit separately from tax rates and offers a receipt-based alternative under its applicable rules. Our scenario supplies no grocery receipts or additional expenditure facts. A reproducible comparison must identify the automatic entitlement rather than assume a claim that requires information the employee has not supplied. Payroll withholding also cannot establish all those annual return choices. [\[S62\]](#article-source-62) **Undetermined parameters.** Official 2026 inflation-adjusted single tax-free threshold and confirmation of the automatic 2026 food-credit amount and eligibility for this full-year age-40 resident. Federal increment remains $22.00; no combined state-plus-federal amount is published. T(w) = 0.053 × max(0, w − 16,100 − indexed 2026 tax-free threshold) − applicable automatic 2026 food credit; unresolved annual parameters prevent complete before/after liabilities. Annual statutory rate-formula comparison, retaining cents; final delta rounded to two decimals. This is not a payroll withholding or tax-table-band simulation. **Authorities consulted.** [Idaho State Tax Commission](https://giftcard.news/organization/idaho-state-tax-commission/); Internal Revenue Service. **Sources and verification.** Idaho 2025 individual income tax general information, revised March 2026 [\[S62\]](#article-source-62); Income tax resource category [\[S63\]](#article-source-63); Nonprofits and donations [\[S64\]](#article-source-64); IRS 2026 inflation adjustments [\[S25\]](#article-source-25); Employer's Tax Guide to Fringe Benefits, 2026 [\[S10\]](#article-source-10). Verified September 19, 2026. ## Illinois: the personal exemption changes annual tax, not the increment Illinois produces a $4.95 state-income-tax increase for this employee's $100 employer card. The annual calculation uses Illinois base income and the state's personal exemption. It does not subtract the federal standard deduction from Illinois wages. The Department of Revenue explains that individual income begins with federal adjusted gross income and then receives the applicable state additions and subtractions. With ordinary wages and no other adjustments, the model's starting amounts are $75,000 and $75,100\. [\[S68\]](#article-source-68) [\[S67\]](#article-source-67) For 2026, the personal exemption is $2,925\. The department's December 2025 bulletin expressly applies that amount to the 2026 annual Form IL-1040, as well as employer withholding. Subtracting it leaves $72,075 before the card and $72,175 afterward. At the continuing 4.95% individual rate, annual formula liabilities are $3,567.71 and $3,572.66 when displayed to cents. Their difference is $4.95\. The exemption makes both totals lower, while remaining unchanged between the two cases. [\[S66\]](#article-source-66) [\[S67\]](#article-source-67) Eligibility is part of that result. The benchmark adult is 40, nonblind, and not another taxpayer's dependent. Illinois grants additional allowances for qualifying age or blindness and restricts the ordinary allowance for taxpayers who can be claimed as dependents. It also denies the exemption when a single taxpayer's federal adjusted gross income exceeds $250,000\. Neither $75,000 nor $75,100 approaches that cutoff, so the card does not remove the allowance or introduce a discontinuity in this example. [\[S65\]](#article-source-65) **Calculation record.** State annual tax before: $3,567.71; after: $3,572.66\. Unrounded state increment: $4.95\. Federal increment: $22.00\. Combined increment: $26.95\. Formula: T(w) = 0.0495 × (w − 2,925); T(75,000) = 3,567.7125 and T(75,100) = 3,572.6625, displayed to cents. Rounding: Annual statutory rate-formula comparison, retaining cents; final delta rounded to two decimals. This is not a payroll withholding or tax-table-band simulation. **Authorities consulted.** [Illinois Department of Revenue](https://giftcard.news/organization/illinois-department-of-revenue/); Internal Revenue Service. **Sources and verification.** What is the Illinois personal exemption allowance? [\[S65\]](#article-source-65); FY 2026-15: What's new for Illinois income taxes [\[S66\]](#article-source-66); Income tax rates [\[S67\]](#article-source-67); Taxable income [\[S68\]](#article-source-68); Employer's Tax Guide to Fringe Benefits, 2026 [\[S10\]](#article-source-10). Verified September 19, 2026. ## Indiana: the state result leaves county income tax separate Indiana's 2026 state income tax adds $2.95 when the benchmark employee's ordinary wages rise from $75,000 to $75,100 through an employer gift card. The Department of Revenue identifies a 2.95% rate for the 2026 taxing period and describes the annual tax as based on federal adjusted gross income with Indiana adjustments. That provides a different starting point from states that use federal taxable income after the federal standard deduction. [\[S71\]](#article-source-71) The ordinary personal exemption is $1,000 for this single resident. There are no dependents or additional qualifying circumstances in the model. Subtracting that exemption produces $74,000 of Indiana taxable income before the award and $74,100 after it. Multiplication by 2.95% gives annual state liabilities of $2,183.00 and $2,185.95\. Their difference is the displayed $2.95\. The federal standard deduction is not deducted again from this Indiana base, and no unsupported personal expenditure deduction is inserted. [\[S70\]](#article-source-70) [\[S71\]](#article-source-71) County income tax is a material Indiana distinction. The department publishes county rates separately, and its individual guidance uses residency and principal employment facts, including the relevant January 1 information, to determine county treatment. This article's statewide comparison excludes those county amounts. An actual Indiana payslip or return can therefore reflect more state-and-local income tax than the $2.95 statewide increment suggests. That limitation follows the map's defined scope and should be retained when presenting the result to employees in different counties. [\[S69\]](#article-source-69) [\[S72\]](#article-source-72) **Calculation record.** State annual tax before: $2,183.00; after: $2,185.95\. Unrounded state increment: $2.95\. Federal increment: $22.00\. Combined increment: $24.95\. Formula: T(w) = 0.0295 × (w − 1,000); county income tax is excluded. Rounding: Annual statutory rate-formula comparison, retaining cents; final delta rounded to two decimals. This is not a payroll withholding or tax-table-band simulation. **Authorities consulted.** [Indiana Department of Revenue](https://giftcard.news/organization/indiana-department-of-revenue/); Internal Revenue Service. **Sources and verification.** Rates, fees and penalties [\[S69\]](#article-source-69); Who should file a tax return? [\[S70\]](#article-source-70); Tax types: individual adjusted gross income tax [\[S71\]](#article-source-71); Individual income tax frequently asked questions [\[S72\]](#article-source-72); Employer's Tax Guide to Fringe Benefits, 2026 [\[S10\]](#article-source-10). Verified September 19, 2026. ## Iowa: federal taxable income and a small personal credit Iowa's 2026 law supplies a direct route from federal taxable income to state liability. Section 422.7 starts the calculation with federal taxable income under Internal Revenue Code section 63, followed by Iowa modifications. With only ordinary wages and no applicable modifications, the 2026 federal standard deduction of $16,100 leaves $58,900 before the employer gift card and $59,000 after it. The deduction is part of both annual calculations, rather than an assumed exemption for the card itself. [\[S74\]](#article-source-74) [\[S25\]](#article-source-25) The 2026 code sets a 3.8% annual individual income tax rate. It also provides a $40 personal credit for a single taxpayer. Applying both produces $2,198.20 before the card and $2,202.00 afterward, for a $3.80 statewide increase. The employee's age, absence of dependents and income level matter: this case does not qualify for the additional age, blindness or dependent credits, and it is well above the statutory low-income protection. The $40 credit stays constant in the comparison. [\[S73\]](#article-source-73) [\[S75\]](#article-source-75) An Iowa annual return may collect local additions alongside the state tax. School districts can impose an income surtax, and the department also describes an emergency-medical-services surtax. Because these charges depend on local jurisdiction, neither enters the statewide number here. Someone comparing this article with a completed return should therefore distinguish the statewide liability from the combined amount. Employer withholding is likewise a payment toward the eventual return, so a payroll deduction does not independently prove the $3.80 annual difference. [\[S76\]](#article-source-76) **Calculation record.** State annual tax before: $2,198.20; after: $2,202.00\. Unrounded state increment: $3.8\. Federal increment: $22.00\. Combined increment: $25.80\. Formula: T(w) = 0.038 × (w − 16,100) − 40\. Statewide liability only; school district and EMS surtaxes excluded. Rounding: Annual statutory rate-formula comparison, retaining cents; final delta rounded to two decimals. This is not a payroll withholding or tax-table-band simulation. **Authorities consulted.** [Iowa Legislature](https://giftcard.news/organization/iowa-legislature/); [Iowa Department of Revenue](https://giftcard.news/organization/iowa-department-of-revenue/); Internal Revenue Service. **Sources and verification.** Iowa Code 2026 section 422.5 [\[S73\]](#article-source-73); Iowa Code 2026 section 422.7 [\[S74\]](#article-source-74); Iowa Code 2026 section 422.12 [\[S75\]](#article-source-75); Iowa tax and fee descriptions and rates [\[S76\]](#article-source-76); IRS 2026 inflation adjustments [\[S25\]](#article-source-25). Verified September 19, 2026. ## Kansas: the revenue trigger did not reduce 2026 rates Kansas requires checking its revenue-trigger mechanism before assuming the published statutory rates will apply. The Department of Revenue's October 2, 2025 notice confirms that the revenue conditions were not met for a reduction in tax year 2026\. Consequently, the continuing single schedule remains relevant: 5.2% on the first $23,000 of taxable income and 5.58% on the excess. The timing matters because a proposed or conditional future reduction is not an enacted rate change for this employee's 2026 wages. [\[S79\]](#article-source-79) [\[S77\]](#article-source-77) Kansas also provides its own deductions before that schedule is applied. The benchmark uses the $3,605 single standard deduction and the $9,160 personal exemption, which the department describes as continuing for 2024 and later years. Wages of $75,000 therefore become $62,235 of taxable income; the employer's $100 card increases that amount to $62,335\. The first bracket contributes $1,196\. Adding 5.58% of the remaining taxable income yields $3,385.31 and $3,390.89 to cents, giving a $5.58 increase. [\[S78\]](#article-source-78) [\[S77\]](#article-source-77) The sizable personal exemption should not be confused with an annual tax-free gift-card limit. It reduces the employee's overall taxable income on both returns. A taxable service award still increases wages, and neither the exemption nor the standard deduction changes in this comparison. Kansas permits state itemization even where the federal return uses the standard deduction, but this employee has no itemized expenditures in the scenario. Choosing a different deduction without those facts would change the benchmark rather than improve its precision. [\[S78\]](#article-source-78) **Calculation record.** State annual tax before: $3,385.31; after: $3,390.89\. Unrounded state increment: $5.58\. Federal increment: $22.00\. Combined increment: $27.58\. Formula: x = w − 3,605 − 9,160; T(w) = 1,196 + 0.0558 × (x − 23,000). Unrounded liabilities are 3,385.313 and 3,390.893. Rounding: Annual statutory rate-formula comparison, retaining cents; final delta rounded to two decimals. This is not a payroll withholding or tax-table-band simulation. **Authorities consulted.** [Kansas Legislature](https://giftcard.news/organization/kansas-legislature/); [Kansas Department of Revenue](https://giftcard.news/organization/kansas-department-of-revenue/); Internal Revenue Service. **Sources and verification.** K.S.A. 79-32,110: rates of income tax [\[S77\]](#article-source-77); Frequently asked questions about individual income [\[S78\]](#article-source-78); Notice 25-06: income and privilege tax rate decreases contingent on revenue [\[S79\]](#article-source-79); Employer's Tax Guide to Fringe Benefits, 2026 [\[S10\]](#article-source-10). Verified September 19, 2026. ## Kentucky: a lower 2026 rate with its own standard deduction Kentucky's $100 employer-card example uses a 3.5% state rate for 2026\. The General Assembly's enacted House Bill 1 makes that rate effective for taxable years beginning on or after January 1, 2026\. This is a full-year income-tax rule, so the employee's annual comparison uses it on both the $75,000 wage baseline and the $75,100 total including the award. A page or payroll reference describing an earlier year's 4% rate would produce the wrong comparison. [\[S81\]](#article-source-81) The deduction also has a specific tax-year announcement. Kentucky's Department of Revenue set the 2026 standard deduction at $3,360, following its statutory inflation process. Subtracting that state amount leaves $71,640 of taxable income before the card and $71,740 after it. At 3.5%, annual formula liabilities are $2,507.40 and $2,510.90\. Their difference is $3.50\. Kentucky's own standard deduction is used here; substituting the larger federal deduction would understate both state liabilities even though a simple marginal-rate calculation might conceal the mistake. [\[S80\]](#article-source-80) [\[S81\]](#article-source-81) Personal credits require eligibility, rather than a blanket allowance for every filer. Kentucky's individual-tax guidance identifies limited credits for circumstances such as qualifying age, blindness and specified National Guard service. The benchmark is a nonblind 40-year-old with no stated qualifying service and no dependents, so those credits do not reduce either result. Its ordinary wage income also does not supply facts for a separate special deduction. The calculation thus represents the defined resident employee, not every household earning approximately the same salary. [\[S82\]](#article-source-82) **Calculation record.** State annual tax before: $2,507.40; after: $2,510.90\. Unrounded state increment: $3.5\. Federal increment: $22.00\. Combined increment: $25.50\. Formula: T(w) = 0.035 × (w − 3,360); no qualifying age, blindness, service or family-size credit. Rounding: Annual statutory rate-formula comparison, retaining cents; final delta rounded to two decimals. This is not a payroll withholding or tax-table-band simulation. **Authorities consulted.** [Kentucky Department of Revenue](https://giftcard.news/organization/kentucky-department-of-revenue/); [Kentucky General Assembly](https://giftcard.news/organization/kentucky-general-assembly/); Internal Revenue Service. **Sources and verification.** Kentucky DOR announces 2026 standard deduction [\[S80\]](#article-source-80); 2025 regular session House Bill 1 [\[S81\]](#article-source-81); Individual income tax [\[S82\]](#article-source-82); Employer's Tax Guide to Fringe Benefits, 2026 [\[S10\]](#article-source-10). Verified September 19, 2026. ## Louisiana: the flat rate is clear, the final deduction needs confirmation Louisiana's move to a flat individual income tax makes the rate easy to identify, but a defensible annual calculation still needs the correct deduction. The Department of Revenue's 2026 estimated-tax worksheet applies 3% and prints a $12,875 standard deduction for a single filer. It expressly calls that amount an estimated deduction. The governing statute requires annual CPI-U adjustments beginning in 2026, so the earlier $12,500 amount cannot simply be carried into this comparison. LA01 [\[S83\]](#article-source-83) LA02 [\[S84\]](#article-source-84) The February rule notice also warns that the final return amount may differ. [\[S86\]](#article-source-86) For the benchmark worker, an unrestricted $100 employer gift card adds $100 to compensation. Louisiana requires resident filers to report their income and then claim deductions authorized by state law. There is no separate gift-card rate in the annual worksheet. However, this research has not confirmed the final indexed 2026 deduction, so both annual liability fields and the mapped state increment remain undetermined. The unresolved item is the deduction, not whether the state taxes ordinary wages. [\[S85\]](#article-source-85) [\[S10\]](#article-source-10) An employer should distinguish that data limitation from permission to omit the award from payroll. Federal guidance treats gift cards as cash equivalents, even when the business calls them a holiday present or employee appreciation. A card's store restriction does not by itself make it a qualifying small noncash benefit. The comparison assumes the entire $100 is available to the employee and that the employer does not pay an additional gross-up to cover the employee's taxes. [\[S10\]](#article-source-10) **Undetermined parameters.** Final CPI-indexed Louisiana standard deduction for tax-year2026 annual returns, as distinct from the $12,875 estimated-tax/withholding amount. Federal increment remains $22.00; no combined state-plus-federal amount is published. T(w)=0.03\*max(0,w-D2026); definitive D2026 not confirmed. Preserve fractional cents in both modeled annual liabilities and subtract before rounding the displayed increment to the nearest cent. Published schedule base amounts are used as printed; this is not a whole-dollar tax-return or withholding estimate. **Authorities consulted.** [Louisiana Department of Revenue](https://giftcard.news/organization/louisiana-department-of-revenue/); [Louisiana Legislature](https://giftcard.news/organization/louisiana-legislature/); Internal Revenue Service; [Louisiana Office of the State Register](https://giftcard.news/organization/louisiana-office-of-the-state-register/). **Sources and verification.** 2026 FormIT-540ES instructions [\[S83\]](#article-source-83); Louisiana Revised Statutes47:294 [\[S84\]](#article-source-84); Individual income tax overview [\[S85\]](#article-source-85); Employer's Tax Guide to Fringe Benefits [\[S10\]](#article-source-10); Taxable and Nontaxable Income [\[S05\]](#article-source-5); Louisiana Register, February20,2026, page308 [\[S86\]](#article-source-86). Verified September 19, 2026. ## Maine: use the revised deduction and the middle bracket Maine places the benchmark employee in its middle income-tax bracket. The revised May 20, 2026 schedule allows a $15,700 single standard deduction and a $5,300 personal exemption. That leaves taxable income of $54,000 before the employer card and $54,100 afterward. Using the department's published base amount, annual tax rises from $3,384.50 to $3,391.25, a $6.75 increase. The state's highest ordinary rate would overstate this worker's incremental tax. [\[S87\]](#article-source-87) Two separate phaseouts matter when applying Maine's rules beyond this example. The 2026 standard deduction starts shrinking above $102,250 of single-filer income, while the personal exemption starts shrinking above $341,000\. Neither threshold is reached here. This separation is useful for employers explaining why identical awards can create different effective costs for different employees: income can affect both the applicable bracket and the deductions retained. The map holds those personal circumstances constant. [\[S88\]](#article-source-88) [\[S89\]](#article-source-89) Maine also demonstrates why a payroll table should not automatically become a liability calculator. Its updated annual estimated-tax materials use the revised deduction, and the income-tax rate schedule explicitly warns against using it to calculate wage withholding. The modeled result therefore compares two full-year liabilities before withholding payments. It does not predict the exact reduction in one paycheck. Federal income tax and Social Security or Medicare deductions remain separate from the state amount shown here. [\[S87\]](#article-source-87) [\[S90\]](#article-source-90) **Calculation record.** State annual tax before: $3,384.50; after: $3,391.25\. Unrounded state increment: $6.75\. Federal increment: $22.00\. Combined increment: $28.75\. Formula: x=w-15700-5300; T=1589+0.0675\*(x-27400) for both benchmark incomes. Rounding: Preserve fractional cents in both modeled annual liabilities and subtract before rounding the displayed increment to the nearest cent. Published schedule base amounts are used as printed; this is not a whole-dollar tax-return or withholding estimate. **Authorities consulted.** [Maine Revenue Services](https://giftcard.news/organization/maine-revenue-services/); Internal Revenue Service. **Sources and verification.** 2026 individual income tax rate schedules, revisedMay20,2026 [\[S87\]](#article-source-87); 2026 standard and itemized deduction phaseout worksheet [\[S88\]](#article-source-88); 2026 personal exemption phaseout worksheet [\[S89\]](#article-source-89); 2026 Form1040ES-ME worksheet [\[S90\]](#article-source-90); Employer's Tax Guide to Fringe Benefits [\[S10\]](#article-source-10); Taxable and Nontaxable Income [\[S05\]](#article-source-5). Verified September 19, 2026. ## Maryland: keep county tax outside the statewide comparison Maryland requires an especially clear boundary around a state comparison because residents also face county or Baltimore City income tax. The statewide model uses the statutory graduated schedule alone. With the 2026 indexed single deduction of $3,400 and the $3,200 personal exemption, the benchmark's taxable income moves from $68,400 to $68,500\. State liability increases from $3,196.50 to $3,201.25, producing a $4.75 state increment. A county addition would require a specific residence and a separate calculation. [\[S91\]](#article-source-91) [\[S92\]](#article-source-92) [\[S93\]](#article-source-93) The deduction is not the $3,350 amount introduced for 2025\. Maryland law indexes it beginning in 2026 and rounds the increase down to a multiple of $50\. The 2026 employer guide supplies the resulting $3,400 value. The benchmark also retains the full personal exemption because its income is below the applicable phaseout. These adjustments are applied before the state schedule; using a combined payroll percentage would obscure both the tax base and the local component. [\[S92\]](#article-source-92) [\[S93\]](#article-source-93) [\[S94\]](#article-source-94) For an employer distributing the card, compensation reporting and final liability are related but different responsibilities. A fully available $100 award is added to wages under the cash-equivalent fringe-benefit rule. The employee's payroll withholding may reflect local tax and the employer's payment method, while this article's increment excludes those items. A benefits message should therefore explain what has been reported and whether any gross-up was provided, without promising that the map number will match the next payslip. [\[S93\]](#article-source-93) [\[S10\]](#article-source-10) **Calculation record.** State annual tax before: $3,196.50; after: $3,201.25\. Unrounded state increment: $4.75\. Federal increment: $22.00\. Combined increment: $26.75\. Formula: x=w-3400-3200; T=90+0.0475\*(x-3000); county tax excluded. Rounding: Preserve fractional cents in both modeled annual liabilities and subtract before rounding the displayed increment to the nearest cent. Published schedule base amounts are used as printed; this is not a whole-dollar tax-return or withholding estimate. **Authorities consulted.** [Maryland General Assembly](https://giftcard.news/organization/maryland-general-assembly/); [Maryland Comptroller](https://giftcard.news/organization/maryland-comptroller/); Internal Revenue Service. **Sources and verification.** Tax-General section10-105 [\[S91\]](#article-source-91); Tax-General section10-217 [\[S92\]](#article-source-92); 2026 Maryland employer withholding guide [\[S93\]](#article-source-93); Tax-General section10-211 [\[S94\]](#article-source-94); Employer's Tax Guide to Fringe Benefits [\[S10\]](#article-source-10); Taxable and Nontaxable Income [\[S05\]](#article-source-5). Verified September 19, 2026. ## Massachusetts: account for the capped payroll-tax deduction Massachusetts produces a $5 increase in state income tax for the benchmark, but calculating the two annual liabilities requires more than multiplying all wages by 5%. The single personal exemption is $4,400\. A statutory deduction also covers qualifying employee Social Security and related contributions, capped at $2,000\. Ordinary wages of $75,000 already exhaust that cap. The model therefore reaches $68,600 of taxable income before the card and $68,700 afterward, with annual liabilities of $3,430 and $3,435\. [\[S95\]](#article-source-95) [\[S96\]](#article-source-96) [\[S97\]](#article-source-97) [\[S99\]](#article-source-99) Including that deduction does not mean the map adds payroll taxes to its result. The amount shown remains state income tax only; the existing contribution deduction changes the income-tax base. Because the cap is already reached, the additional card cannot increase that deduction. This is a practical example of why an income-tax model may need a payroll-related statutory adjustment even when Social Security and Medicare charges are excluded from the displayed tax burden. [\[S96\]](#article-source-96) [\[S97\]](#article-source-97) The state's additional 4% surtax is another separate boundary. For 2026 its indexed taxable-income threshold is $1,107,750, far above either modeled income. Applying a combined 9% rate to this employee's award would consequently be wrong. The ordinary rate and the high-income surcharge serve different parts of the annual calculation. Employers issuing cards across salary levels should avoid describing Massachusetts with one headline maximum rate or promising every worker an identical overall deduction from cash pay. [\[S97\]](#article-source-97) [\[S98\]](#article-source-98) [\[S99\]](#article-source-99) **Calculation record.** State annual tax before: $3,430.00; after: $3,435.00\. Unrounded state increment: $5\. Federal increment: $22.00\. Combined increment: $27.00\. Formula: T(w)=0.05\*(w-4400-2000); statutory FICA deduction cap already reached at both incomes. Rounding: Preserve fractional cents in both modeled annual liabilities and subtract before rounding the displayed increment to the nearest cent. Published schedule base amounts are used as printed; this is not a whole-dollar tax-return or withholding estimate. **Authorities consulted.** [Massachusetts Department of Revenue](https://giftcard.news/organization/massachusetts-department-of-revenue/); [Massachusetts Executive Office for Administration and Finance](https://giftcard.news/organization/massachusetts-executive-office-for-administration-and-finance/); [Massachusetts Legislature](https://giftcard.news/organization/massachusetts-legislature/); Internal Revenue Service; [USDA National Finance Center](https://giftcard.news/organization/usda-national-finance-center/). **Sources and verification.** Massachusetts personal income tax exemptions [\[S95\]](#article-source-95); Tax expenditure1.401: retirement contributions deduction [\[S96\]](#article-source-96); CircularM effectiveJanuary1,2026 [\[S97\]](#article-source-97); Massachusetts General Laws chapter62 section4 [\[S98\]](#article-source-98); Employer's Tax Guide to Fringe Benefits [\[S10\]](#article-source-10); Taxable and Nontaxable Income [\[S05\]](#article-source-5); 2026 Massachusetts payroll parameter update [\[S99\]](#article-source-99). Verified September 19, 2026. ## Michigan: the confirmed annual rate is separate from city taxes Michigan's annual rate for 2026 is confirmed at 4.25%. Treasury's April 15 determination explains that the statutory conditions for a temporary rate reduction were not met. The model uses that annual decision, together with the published $5,900 personal exemption. For the 40-year-old single worker, taxable income increases from $69,100 to $69,200 and state income tax rises from $2,936.75 to $2,941\. The $100 employer card therefore adds $4.25 to statewide liability. [\[S100\]](#article-source-100) [\[S101\]](#article-source-101) Michigan's revenue-trigger mechanism makes the date of the rate evidence relevant. An early payroll guide can describe withholding before the annual statutory calculation is complete. Here the later Treasury announcement removes that uncertainty. The exemption also belongs to 2026 rather than the prior year's amount. Although neither detail changes the incremental rate in this example, both are necessary to reproduce the complete before-and-after liabilities and to avoid presenting a bare rate multiplication as a tax-return calculation. [\[S100\]](#article-source-100) [\[S101\]](#article-source-101) The benchmark does not import Michigan's retirement-related standard deductions. Those provisions depend on age, birth year and the nature of income; the state bulletin is not authority for subtracting a retirement allowance from an ordinary 40-year-old employee's wages. Likewise, the map excludes city income taxes. An employee's home and workplace can require a local calculation in addition to Michigan tax, so a payroll team should identify the relevant city separately when explaining the full cost of an award. [\[S102\]](#article-source-102) [\[S103\]](#article-source-103) **Calculation record.** State annual tax before: $2,936.75; after: $2,941.00\. Unrounded state increment: $4.25\. Federal increment: $22.00\. Combined increment: $26.25\. Formula: T(w)=0.0425\*(w-5900); no age-specific retirement subtraction applies. Rounding: Preserve fractional cents in both modeled annual liabilities and subtract before rounding the displayed increment to the nearest cent. Published schedule base amounts are used as printed; this is not a whole-dollar tax-return or withholding estimate. **Authorities consulted.** [Michigan Department of Treasury](https://giftcard.news/organization/michigan-department-of-treasury/); Internal Revenue Service. **Sources and verification.** 2026 annual income-tax rate determination, April15,2026 [\[S100\]](#article-source-100); Calendar-year tax information [\[S101\]](#article-source-101); Revenue Administrative Bulletin2026-1 [\[S102\]](#article-source-102); Employer's Tax Guide to Fringe Benefits [\[S10\]](#article-source-10); Taxable and Nontaxable Income [\[S05\]](#article-source-5); Cities imposing income tax [\[S103\]](#article-source-103). Verified September 19, 2026. ## Minnesota: distinguish a dependent exemption from your own deduction Minnesota's published $5,300 exemption for 2026 is a dependent exemption, so the childless benchmark worker cannot subtract it for themselves. The applicable reduction is the $15,300 single standard deduction. Taxable income therefore changes from $59,700 to $59,800\. Applying 5.35% to the first $33,310 and 6.8% to the remainder produces modeled annual liabilities of $3,576.605 and $3,583.405\. Their difference is exactly $6.80 before whole-dollar tax-return rounding. [\[S104\]](#article-source-104) The state's inflation schedule also helps separate generally available provisions from conditional ones. The standard-deduction phaseout starts at $244,400 for this filing status, well above the benchmark. The working family credit is exhausted at this income without qualifying children. A renter's credit can depend on rent and household circumstances, but it is not an automatic personal credit assumed by this wages-only comparison. Adding it without housing inputs would change the question the map is answering. [\[S105\]](#article-source-105) Minnesota's December announcement explicitly identifies these figures as tax-year 2026 amounts, generally used on returns filed in 2027\. That wording prevents a common research error: a form published during the 2026 filing season may instead describe 2025 income. It also explains why the model's deduction differs from the federal deduction. The comparison applies the state's own published amounts, rather than treating federal taxable income as though it were automatically Minnesota taxable income. [\[S104\]](#article-source-104) [\[S105\]](#article-source-105) **Calculation record.** State annual tax before: $3,576.61; after: $3,583.41\. Unrounded state increment: $6.8\. Federal increment: $22.00\. Combined increment: $28.80\. Formula: x=w-15300; T=33310\*0.0535+(x-33310)\*0.068; working-family credit fully phased out; no expense-based credits assumed. Rounding: Preserve fractional cents in both modeled annual liabilities and subtract before rounding the displayed increment to the nearest cent. Published schedule base amounts are used as printed; this is not a whole-dollar tax-return or withholding estimate. **Authorities consulted.** [Minnesota Department of Revenue](https://giftcard.news/organization/minnesota-department-of-revenue/); Internal Revenue Service. **Sources and verification.** 2026 income-tax inflation amounts, December16,2025 [\[S104\]](#article-source-104); Inflation-adjusted amounts for taxyear2026 [\[S105\]](#article-source-105); Employer's Tax Guide to Fringe Benefits [\[S10\]](#article-source-10); Taxable and Nontaxable Income [\[S05\]](#article-source-5). Verified September 19, 2026. ## Mississippi: apply the zero band after the deductions Mississippi's 2026 calculation combines three separate amounts that are easily confused: a $2,300 single standard deduction, a $6,000 personal exemption and a zero-rate band covering the first $10,000 of taxable income. The 4% rate then applies above that band. The benchmark worker's taxable income is $66,700 before the card and $66,800 afterward. Annual state liability rises from $2,268 to $2,272, producing a $4 increment for the fully available $100 employer award. [\[S106\]](#article-source-106) The zero band does not mean every employee receives the first $10,000 of gift cards free of income tax. It operates within the person's annual taxable income, alongside wages and the permitted deductions. This employee has already used the band before receiving the award. Mississippi also publishes a sequence of rate reductions by year. A calculation for 2026 must use its 4% rate, rather than the 2025 rate or a lower rate scheduled for a later period. [\[S106\]](#article-source-106) For employers, the employee's completed annual calculation and the payroll treatment answer different questions. An ordinary appreciation card is a cash equivalent under federal fringe-benefit guidance, so a low denomination does not automatically remove it from wages. Payroll should capture its value when the benefit is provided under the applicable reporting rules. The map's $4 figure isolates Mississippi income tax and does not describe all deductions that may appear on the employee's pay statement, including federal payroll taxes. [\[S10\]](#article-source-10) **Calculation record.** State annual tax before: $2,268.00; after: $2,272.00\. Unrounded state increment: $4\. Federal increment: $22.00\. Combined increment: $26.00\. Formula: T(w)=0.04\*max(0,w-2300-6000-10000). Rounding: Preserve fractional cents in both modeled annual liabilities and subtract before rounding the displayed increment to the nearest cent. Published schedule base amounts are used as printed; this is not a whole-dollar tax-return or withholding estimate. **Authorities consulted.** [Mississippi Department of Revenue](https://giftcard.news/organization/mississippi-department-of-revenue/); Internal Revenue Service. **Sources and verification.** Individual income tax general information [\[S106\]](#article-source-106); Employer's Tax Guide to Fringe Benefits [\[S10\]](#article-source-10); Taxable and Nontaxable Income [\[S05\]](#article-source-5). Verified September 19, 2026. ## Missouri: the federal tax deduction changes the card's state cost Missouri illustrates why multiplying a headline rate by $100 can miss an annual tax interaction. The state allows this worker to deduct 15% of federal income tax, subject to the single-filer cap. The employer card increases federal liability from $7,670 to $7,692, raising that Missouri deduction from $1,150.50 to $1,153.80\. Consequently, only $96.70 of the additional compensation reaches the Missouri taxable-income calculation. The worker remains within the same deduction percentage range before and after the award. [\[S108\]](#article-source-108) [\[S25\]](#article-source-25) Using the 2026 single standard deduction of $16,100 produces Missouri taxable income of $57,749.50 and $57,846.20\. The published annual schedule applies $263 plus 4.7% of income above $9,436 at these levels. Before return rounding, liability is $2,533.7345 and $2,538.2794\. Subtracting first gives $4.5449, displayed as $4.54\. Rounding each annual figure to cents before subtraction would create a different penny result, so this comparison preserves the underlying precision throughout both calculations. [\[S107\]](#article-source-107) [\[S108\]](#article-source-108) The federal deduction does not make the employee card partly exempt wages. It is a separate state deduction arising after the compensation enters the income calculation. A payroll department still needs to recognize an unrestricted employee card as a taxable fringe benefit and reconcile it with the employee's wage records. Neither the federal deduction nor this statewide estimate determines local income tax or payroll contributions. An employer that promises a net award and pays additional compensation to cover taxes creates a different calculation. [\[S108\]](#article-source-108) [\[S10\]](#article-source-10) **Calculation record.** State annual tax before: $2,533.73; after: $2,538.28\. Unrounded state increment: $4.5449\. Federal increment: $22.00\. Combined increment: $26.54\. Formula: F(75000)=7670; F(75100)=7692\. X(w)=w-16100-min(5000,0.15\*F(w)). T(w)=263+0.047\*(X(w)-9436). Rounding: Preserve fractional cents in both modeled annual liabilities and subtract before rounding the displayed increment to the nearest cent. Published schedule base amounts are used as printed; this is not a whole-dollar tax-return or withholding estimate. **Authorities consulted.** [Missouri Department of Revenue](https://giftcard.news/organization/missouri-department-of-revenue/); [Missouri Revisor of Statutes](https://giftcard.news/organization/missouri-revisor-of-statutes/); Internal Revenue Service. **Sources and verification.** 2026 estimated income tax instructions [\[S107\]](#article-source-107); Revised Statutes section143.171 [\[S108\]](#article-source-108); 2026 federal inflation adjustments [\[S25\]](#article-source-25); Employer's Tax Guide to Fringe Benefits [\[S10\]](#article-source-10); Taxable and Nontaxable Income [\[S05\]](#article-source-5). Verified September 19, 2026. ## Montana: distinguish the 2026 brackets from next year's reductions Montana's enacted rate changes arrive in stages, making the tax year central to this comparison. For 2026, a single filer pays 4.7% on the first $47,500 of ordinary taxable income and 5.65% above that threshold. The more generous threshold and lower upper rate described for 2027 do not apply here. The benchmark therefore uses the 2026 schedule, even when a current state announcement explains both years together as part of the same legislative package. [\[S109\]](#article-source-109) Montana's 2026 guidance starts the relevant calculation from federal taxable income. With the $16,100 federal single standard deduction, the employee has $58,900 before the card and $59,000 afterward. Applying the two state bands gives annual liabilities of $2,876.60 and $2,882.25\. Their difference is $5.65\. No capital-gains rate belongs in this calculation because the card is ordinary employee compensation, and there are no investment gains or other income in the stated benchmark. [\[S110\]](#article-source-110) [\[S25\]](#article-source-25) Payroll handling supplies another potential source of confusion. Montana's employer guidance describes a 5% method for supplemental wage withholding, while this worker's incremental annual liability falls in the 5.65% band. Withholding is a payment toward tax, not an alternative annual rate selected by the type of reward. Employers should therefore explain any payroll deduction using the method actually applied and keep the annual estimate separate. The state comparison also excludes FICA and other payroll charges, which are not eliminated by the income-tax calculation. [\[S110\]](#article-source-110) **Calculation record.** State annual tax before: $2,876.60; after: $2,882.25\. Unrounded state increment: $5.65\. Federal increment: $22.00\. Combined increment: $27.65\. Formula: T(w)=0.047\*47500+0.0565\*(w-16100-47500). Rounding: Preserve fractional cents in both modeled annual liabilities and subtract before rounding the displayed increment to the nearest cent. Published schedule base amounts are used as printed; this is not a whole-dollar tax-return or withholding estimate. **Authorities consulted.** [Montana Department of Revenue](https://giftcard.news/organization/montana-department-of-revenue/); Internal Revenue Service. **Sources and verification.** HB337 income tax changes [\[S109\]](#article-source-109); Publication1, 2026 [\[S110\]](#article-source-110); 2026 federal inflation adjustments [\[S25\]](#article-source-25); Employer's Tax Guide to Fringe Benefits [\[S10\]](#article-source-10); Taxable and Nontaxable Income [\[S05\]](#article-source-5). Verified September 19, 2026. ## Nebraska: subtract the personal credit from tax, not income Nebraska provides both a standard deduction and a personal exemption credit, and they enter different stages of the return. The 2026 single deduction is $8,850, leaving taxable income of $66,150 before the employer card and $66,250 afterward. The $176 personal exemption credit then reduces the calculated tax itself. Treating that credit as another deduction from income would understate its benefit and produce incorrect annual liabilities, even if a simple rate-based estimate happened to show the same incremental amount. [\[S111\]](#article-source-111) [\[S113\]](#article-source-113) The published 2026 annual schedule uses $1,514.58 plus 4.55% of taxable income above $39,900 for this worker. After the personal credit, the modeled liabilities are $2,532.955 and $2,537.505, preserving fractional cents until the difference is calculated. The card adds $4.55 in statewide income tax. The official forms page identifies the source as the 2026 estimated-tax form; its website storage directory contains 2025, so reading the document's tax-year heading is essential when checking the evidence. [\[S111\]](#article-source-111) [\[S112\]](#article-source-112) An estimated-tax worksheet can provide the annual deduction and rate schedule without making the result a withholding estimate. Here those annual parameters are used to recompute the entire liability twice. The calculation does not assume a particular paycheck frequency, payroll election or supplemental-wage withholding method. It also assumes the employee receives a full $100 of spending value, rather than a smaller card after taxes or an employer-funded gross-up. Such arrangements would change the compensation facts before the state formula is applied. [\[S111\]](#article-source-111) [\[S10\]](#article-source-10) **Calculation record.** State annual tax before: $2,532.96; after: $2,537.51\. Unrounded state increment: $4.55\. Federal increment: $22.00\. Combined increment: $26.55\. Formula: X(w)=w-8850; T(w)=1514.58+0.0455\*(X(w)-39900)-176. Rounding: Preserve fractional cents in both modeled annual liabilities and subtract before rounding the displayed increment to the nearest cent. Published schedule base amounts are used as printed; this is not a whole-dollar tax-return or withholding estimate. **Authorities consulted.** [Nebraska Department of Revenue](https://giftcard.news/organization/nebraska-department-of-revenue/); Internal Revenue Service. **Sources and verification.** 2026 Form1040N-ES instructions [\[S111\]](#article-source-111); Individual income tax forms [\[S112\]](#article-source-112); Chapter22 individual income tax regulations [\[S113\]](#article-source-113); Employer's Tax Guide to Fringe Benefits [\[S10\]](#article-source-10); Taxable and Nontaxable Income [\[S05\]](#article-source-5). Verified September 19, 2026. ## Nevada: zero state wage tax does not remove federal reporting Nevada's constitution supplies a clear statewide result for the wage-only benchmark: the state may not impose a tax on the wages or personal income of natural persons. Accordingly, annual Nevada individual wage income tax is zero at both $75,000 and $75,100, and the employer card adds $0 to that tax. This is a confirmed absence of the relevant tax, rather than a special exemption for gift cards or an unverified assumption that a small award escapes reporting. [\[S114\]](#article-source-114) The Department of Taxation also distinguishes Nevada's lack of individual income tax from federal income taxation. An employer providing a fully available $100 card still has to consider federal fringe-benefit rules, which treat ordinary cash-equivalent cards as wages. Nevada's zero state amount does not cancel that classification, federal income tax or applicable payroll taxes. A recipient can therefore receive the full card balance while seeing an associated payroll adjustment. The statewide figure describes only the additional Nevada individual income tax in this scenario. [\[S115\]](#article-source-115) [\[S10\]](#article-source-10) Nevada's constitutional provision separately permits certain taxes relating to businesses, illustrating why a state's tax system cannot be summarized as universally tax-free. Such business charges are outside this employee comparison. Likewise, the Department's consumer-use-tax guidance addresses purchases of taxable goods when sales tax was not collected. Spending a card on merchandise can raise a consumption-tax question distinct from receiving compensation. The map does not combine a later retail transaction, an employer's business obligations and the employee's annual income calculation into one number. [\[S114\]](#article-source-114) [\[S115\]](#article-source-115) **Calculation record.** State annual tax before: $0.00; after: $0.00\. Unrounded state increment: $0\. Federal increment: $22.00\. Combined increment: $22.00\. Formula: T(75000)=0; T(75100)=0 because Nevada imposes no individual wage income tax. Rounding: Preserve fractional cents in both modeled annual liabilities and subtract before rounding the displayed increment to the nearest cent. Published schedule base amounts are used as printed; this is not a whole-dollar tax-return or withholding estimate. **Authorities consulted.** [Nevada Legislature](https://giftcard.news/organization/nevada-legislature/); [Nevada Department of Taxation](https://giftcard.news/organization/nevada-department-of-taxation/); Internal Revenue Service. **Sources and verification.** Nevada Constitution, Article10 section1(9) [\[S114\]](#article-source-114); Nevada Tax Notes issue194 [\[S115\]](#article-source-115); Employer's Tax Guide to Fringe Benefits [\[S10\]](#article-source-10); Taxable and Nontaxable Income [\[S05\]](#article-source-5). Verified September 19, 2026. ## New Hampshire: the wage-tax result is zero in 2026 New Hampshire's revenue agency explicitly states that the state does not tax an individual's reported W-2 wages. The benchmark therefore has zero state wage income tax before the employer card and zero afterward, producing a $0 state increment for 2026\. No standard deduction or personal exemption is needed to reach that result because the relevant wage tax does not exist. This conclusion concerns a worker living and working in New Hampshire throughout the year, as specified in the comparison. [\[S116\]](#article-source-116) Older descriptions of New Hampshire sometimes discuss its former interest and dividends tax alongside states with ordinary income taxes. That tax was repealed for taxable periods beginning after December 31, 2024, according to the Department's current explanation and its January 2025 announcement. It consequently does not apply in 2026\. More fundamentally, the benchmark contains wages alone, so the former investment-income tax was never the correct way to measure this employee card's statewide income-tax cost in the first place. [\[S116\]](#article-source-116) [\[S117\]](#article-source-117) Employers should not translate the state result into a promise that an award has no tax consequences. Federal guidance treats an ordinary unrestricted card provided to an employee as a cash-equivalent fringe benefit. Its value remains relevant to wage reporting even when the employee owes no New Hampshire wage tax. Federal income tax and applicable payroll taxes sit outside the state figure. If an employer pays additional compensation to cover those obligations, that gross-up changes the taxable award and requires a separate calculation. [\[S10\]](#article-source-10) **Calculation record.** State annual tax before: $0.00; after: $0.00\. Unrounded state increment: $0\. Federal increment: $22.00\. Combined increment: $22.00\. Formula: T(75000)=0; T(75100)=0 because New Hampshire imposes no individual tax on W-2 wages. Rounding: Preserve fractional cents in both modeled annual liabilities and subtract before rounding the displayed increment to the nearest cent. Published schedule base amounts are used as printed; this is not a whole-dollar tax-return or withholding estimate. **Authorities consulted.** [New Hampshire Department of Revenue Administration](https://giftcard.news/organization/new-hampshire-department-of-revenue-administration/); Internal Revenue Service. **Sources and verification.** Interest and Dividends Tax [\[S116\]](#article-source-116); Interest and Dividends Tax repeal announcement [\[S117\]](#article-source-117); Employer's Tax Guide to Fringe Benefits [\[S10\]](#article-source-10); Taxable and Nontaxable Income [\[S05\]](#article-source-5). Verified September 19, 2026. ## New Jersey: $75,000 of wages stays below the taxable-income threshold New Jersey's $75,000 bracket boundary is easy to misread in this example. The worker earns $75,000 before the card, but the regular $1,000 personal exemption reduces state taxable income to $74,000\. After the card, taxable income is $74,100\. Both amounts remain within the single-filer band taxed at 5.525%, rather than crossing into the 6.37% band above $75,000 of taxable income. The exemption therefore determines which marginal bracket applies to the employer's additional compensation. [\[S119\]](#article-source-119) [\[S120\]](#article-source-120) Using the published rate formula, 5.525% of taxable income less $1,492.50, annual liability is $2,596 before the award and $2,601.525 afterward. The unrounded increase is $5.525, displayed as $5.53\. The Division's current tables page identifies this schedule as applying for 2020 and later years, including this 2026 calculation, and permits the rate schedule at income below $100,000\. The comparison retains fractional cents until subtraction rather than trying to reproduce whole-dollar return rounding or a wage-withholding table. [\[S118\]](#article-source-118) [\[S119\]](#article-source-119) The model uses New Jersey's own regular exemption and does not import the federal standard deduction. Additional state exemptions can depend on circumstances such as age, disability or eligible military service, none of which is assumed for this 40-year-old benchmark. The same card can consequently affect workers differently when their allowable exemptions place them on opposite sides of a bracket boundary. Employers should communicate the recorded compensation amount and any gross-up separately from an individual's final state income-tax calculation. [\[S120\]](#article-source-120) [\[S10\]](#article-source-10) **Calculation record.** State annual tax before: $2,596.00; after: $2,601.53\. Unrounded state increment: $5.525\. Federal increment: $22.00\. Combined increment: $27.53\. Formula: X(w)=w-1000; T(w)=0.05525\*X(w)-1492.50; both X values below75000. Rounding: Preserve fractional cents in both modeled annual liabilities and subtract before rounding the displayed increment to the nearest cent. Published schedule base amounts are used as printed; this is not a whole-dollar tax-return or withholding estimate. **Authorities consulted.** [New Jersey Division of Taxation](https://giftcard.news/organization/new-jersey-division-of-taxation/); Internal Revenue Service. **Sources and verification.** Current tax tables and rate schedules [\[S118\]](#article-source-118); Current individual tax rate schedule [\[S119\]](#article-source-119); Personal exemptions [\[S120\]](#article-source-120); Exempt income [\[S121\]](#article-source-121); Employer's Tax Guide to Fringe Benefits [\[S10\]](#article-source-10). Verified September 19, 2026. ## New Mexico: a proposed larger deduction is not enacted law New Mexico's 2026 legislative record contains a proposed larger standard deduction, but that proposal cannot be used as current law. The Taxation and Revenue Department's analysis of House Bill93 identifies the existing single deduction as $16,100 and separately estimates the effect of increasing it. The Legislature records the bill as having died. This comparison therefore retains the existing deduction, rather than treating a bill analysis or its projected taxpayer savings as evidence that the proposed change took effect. [\[S122\]](#article-source-122) [\[S123\]](#article-source-123) For the benchmark employee, the $16,100 deduction leaves $58,900 of taxable income before the card and $59,000 afterward. Both amounts are within the single-filer band running from $33,500 to $66,500\. The applicable annual formula is $1,165.50 plus 4.7% of the excess over $33,500\. It produces liabilities of $2,359.30 and $2,364, a $4.70 increase. New Mexico's higher top rate is irrelevant to this worker's ordinary income, and no investment-income assumption enters the calculation. [\[S122\]](#article-source-122) [\[S25\]](#article-source-25) The state's resident income-tax framework connects the computation to federal adjusted gross income with state adjustments. For the straightforward wage-only facts here, an employer's fully available card enters compensation before the standard deduction and brackets are applied. The model assumes no additional pretax deductions or special credits. It compares annual liability, rather than the amount an employer withholds from a particular paycheck. Federal income tax and payroll contributions remain separate, so the state increment cannot by itself describe the employee's total tax cost. [\[S124\]](#article-source-124) [\[S10\]](#article-source-10) **Calculation record.** State annual tax before: $2,359.30; after: $2,364.00\. Unrounded state increment: $4.7\. Federal increment: $22.00\. Combined increment: $26.70\. Formula: T(w)=1165.50+0.047\*(w-16100-33500). Rounding: Preserve fractional cents in both modeled annual liabilities and subtract before rounding the displayed increment to the nearest cent. Published schedule base amounts are used as printed; this is not a whole-dollar tax-return or withholding estimate. **Authorities consulted.** [New Mexico Taxation and Revenue Department](https://giftcard.news/organization/new-mexico-taxation-and-revenue-department/); [New Mexico Legislature](https://giftcard.news/organization/new-mexico-legislature/); Internal Revenue Service. **Sources and verification.** TRD analysis of2026 House Bill93 [\[S122\]](#article-source-122); 2026 House Bill93 official status [\[S123\]](#article-source-123); Personal income tax information overview [\[S124\]](#article-source-124); 2026 federal inflation adjustments [\[S25\]](#article-source-25); Employer's Tax Guide to Fringe Benefits [\[S10\]](#article-source-10); Taxable and Nontaxable Income [\[S05\]](#article-source-5). Verified September 19, 2026. ## New York: use the 2026 state schedule and leave city taxes separate New York's 2026 annual estimated-tax instructions provide the relevant state schedule and keep New York City and Yonkers calculations separate. For the single benchmark worker, the state standard deduction is $8,000, leaving taxable income of $67,000 before the card and $67,100 afterward. Both amounts fall in the band using $586 plus 5.4% of income above $13,900\. Annual state liability is $3,453.40 and $3,458.80, so the $100 employer award adds $5.40 to state income tax. [\[S125\]](#article-source-125) The year matters because New York revised its rates for 2026\. Reusing a prior-year marginal percentage would misstate the increment even if the deduction stayed the same. The annual instructions also include supplemental computations that recapture lower-bracket benefits at higher incomes. Those do not apply here because the benchmark's adjusted gross income remains below $107,650\. A reliable calculation therefore checks the annual deduction, the applicable bracket and the recapture rules, rather than treating a single published top rate as the answer. [\[S125\]](#article-source-125) [\[S126\]](#article-source-126) City liability cannot be inferred from the state result. New York City's resident tax and Yonkers provisions appear in distinct parts of the instructions and require their own location facts. The map excludes those local amounts, along with FICA and other payroll taxes. For an employer issuing cards to staff across the state, the practical message is that identical awards can create different payroll adjustments. The benefit's reported value and the withholding method should be explained separately from the employee's statewide annual tax increment. [\[S125\]](#article-source-125) [\[S10\]](#article-source-10) **Calculation record.** State annual tax before: $3,453.40; after: $3,458.80\. Unrounded state increment: $5.4\. Federal increment: $22.00\. Combined increment: $27.40\. Formula: T(w)=586+0.054\*(w-8000-13900); AGI below107650 means no supplemental recapture tax. Rounding: Preserve fractional cents in both modeled annual liabilities and subtract before rounding the displayed increment to the nearest cent. Published schedule base amounts are used as printed; this is not a whole-dollar tax-return or withholding estimate. **Authorities consulted.** [New York State Department of Taxation and Finance](https://giftcard.news/organization/new-york-state-department-of-taxation-and-finance/); Internal Revenue Service. **Sources and verification.** 2026 FormIT-2105-I estimated income tax instructions [\[S125\]](#article-source-125); 2026 withholding tax rate changes [\[S126\]](#article-source-126); Employer's Tax Guide to Fringe Benefits [\[S10\]](#article-source-10); Taxable and Nontaxable Income [\[S05\]](#article-source-5). Verified September 19, 2026. ## North Carolina: 3.99% annual tax differs from payroll withholding North Carolina applies a 3.99% individual income-tax rate for 2026, but it does not simply adopt the federal standard deduction. The state single deduction is $12,750\. Subtracting it from the benchmark wages produces taxable income of $62,250 before the employer card and $62,350 afterward. Annual state liability is $2,483.775 and $2,487.765 before return rounding. Their difference is $3.99, which is the state income-tax increment for the fully available $100 award under the stated facts. [\[S127\]](#article-source-127) [\[S128\]](#article-source-128) The Department's payroll guidance demonstrates why withholding should not replace an annual liability calculation. For 2026, the withholding rate is 4.09%, one tenth of a percentage point above the 3.99% annual rate. The supplemental-wage instructions allow that flat withholding method in the appropriate circumstances. Therefore, a payroll deduction connected to a card can differ from this article's $3.99 increment without either figure necessarily being wrong. One is a tax payment mechanism; the other compares the worker's annual liability before and after compensation increases. [\[S129\]](#article-source-129) For employers, that difference is a reason to explain the award clearly. The card's full value is employee compensation under the cash-equivalent fringe-benefit rule, while the payroll system determines how required withholding is collected. If the business pays an additional gross-up, its promise of a net benefit changes the wage amount and requires a new calculation. The benchmark instead holds the card at $100 of fully available value. It excludes federal income tax, FICA and other payroll charges from the North Carolina number. [\[S129\]](#article-source-129) [\[S10\]](#article-source-10) **Calculation record.** State annual tax before: $2,483.78; after: $2,487.77\. Unrounded state increment: $3.99\. Federal increment: $22.00\. Combined increment: $25.99\. Formula: T(w)=0.0399\*(w-12750). Rounding: Preserve fractional cents in both modeled annual liabilities and subtract before rounding the displayed increment to the nearest cent. Published schedule base amounts are used as printed; this is not a whole-dollar tax-return or withholding estimate. **Authorities consulted.** [North Carolina Department of Revenue](https://giftcard.news/organization/north-carolina-department-of-revenue/); Internal Revenue Service. **Sources and verification.** 2026 FormNC-40 estimated tax instructions [\[S127\]](#article-source-127); North Carolina standard or itemized deductions [\[S128\]](#article-source-128); Personal Taxes Bulletin,2026 withholding provisions [\[S129\]](#article-source-129); Employer's Tax Guide to Fringe Benefits [\[S10\]](#article-source-10); Taxable and Nontaxable Income [\[S05\]](#article-source-5). Verified September 19, 2026. ## North Dakota: the broad zero bracket is already used by this worker North Dakota's 2026 single-filer schedule taxes the first $49,575 of taxable income at zero. The next band carries a 1.95% rate up to $250,400\. Because the state calculation starts from federal taxable income in this straightforward example, the worker first subtracts the $16,100 federal standard deduction. That leaves $58,900 before the card and $59,000 afterward. The taxable amounts are above the zero band but comfortably below the point where North Dakota's higher rate begins. [\[S130\]](#article-source-130) [\[S25\]](#article-source-25) Applying 1.95% to the amount above $49,575 produces annual liabilities of $181.8375 and $183.7875 before tax-return rounding. The difference is $1.95\. The relatively small overall state liability reflects the combined effect of the standard deduction and the zero band, rather than a special exemption for employee rewards. For a wage-only single filer with these assumptions, the two reductions together shelter $65,675 of gross wages before positive state tax begins. This worker has already passed that level. [\[S130\]](#article-source-130) [\[S25\]](#article-source-25) That distinction matters when an employer compares staff with different annual earnings. A lower-paid worker whose entire taxable income remains in the zero band may have no additional state liability from a card, while this benchmark does. The card still enters compensation under federal fringe-benefit rules; the state schedule then determines whether that compensation generates tax. Payroll withholding is a separate payment calculation and may not equal the modeled increment on the award date. Federal income tax and applicable payroll contributions also remain outside North Dakota's $1.95 result. [\[S130\]](#article-source-130) [\[S10\]](#article-source-10) **Calculation record.** State annual tax before: $181.84; after: $183.79\. Unrounded state increment: $1.95\. Federal increment: $22.00\. Combined increment: $23.95\. Formula: T(w)=0.0195\*max(0,w-16100-49575); both taxable incomes below250400. Rounding: Preserve fractional cents in both modeled annual liabilities and subtract before rounding the displayed increment to the nearest cent. Published schedule base amounts are used as printed; this is not a whole-dollar tax-return or withholding estimate. **Authorities consulted.** [North Dakota Office of State Tax Commissioner](https://giftcard.news/organization/north-dakota-office-of-state-tax-commissioner/); Internal Revenue Service. **Sources and verification.** 2026 FormND-1ES instructions [\[S130\]](#article-source-130); 2026 federal inflation adjustments [\[S25\]](#article-source-25); Employer's Tax Guide to Fringe Benefits [\[S10\]](#article-source-10); Taxable and Nontaxable Income [\[S05\]](#article-source-5). Verified September 19, 2026. ## Ohio: the 2026 flat rate still needs a tax-base calculation Ohio's 2026 schedule gives this employee a $2.75 increase in statewide income tax. The calculation begins with wages of $75,000 and $75,100, subtracts the applicable personal exemption, and applies the enacted formula to each result. The law charges $332 plus 2.75% of the amount above $26,050 once the taxable base exceeds that threshold. Annual modeled liability therefore moves from $1,619 to $1,621.75\. The threshold is not a general deduction that can simply be subtracted from every paycheck. [\[S131\]](#article-source-131) The exemption deserves attention because the dollar figure printed in the permanent statute is subject to indexing. This employee falls in the $40,001 to $80,000 income band, with a published indexed exemption of $2,150\. House Bill 96 expressly freezes indexing for 2025 and 2026, so that amount remains applicable to this 2026 comparison. Neither benchmark income crosses the next exemption band. Applying the statute's older, unindexed number would change the annual totals even though this particular $100 comparison would still stay inside one rate band. [\[S132\]](#article-source-132) [\[S133\]](#article-source-133) [\[S134\]](#article-source-134) An employer's broadly spendable gift card enters the benchmark as additional compensation, taking the federal adjusted gross income starting point into Ohio's calculation. Calling it a holiday present does not create a deduction under the Ohio income definition. A personal birthday gift from a relative has a different relationship to the recipient and should not be inserted into the wages column merely because it uses the same payment format. Employees and reward administrators therefore need to preserve the reason for the transfer alongside its face value. [\[S135\]](#article-source-135) **Calculation record.** State annual tax before: $1,619.00; after: $1,621.75\. Unrounded state increment: $2.75\. Federal increment: $22.00\. Combined increment: $24.75\. Formula: B(w)=w-2150\. Tax(B)=0 when B<=26050; otherwise 332+0.0275\*(B-26050). Tax(72950)-Tax(72850)=2.75. Rounding: Annual statutory schedule model retains cents and fractional cents through subtraction; display the incremental result to the nearest cent. This is not a withholding calculation or a whole-dollar filed-return tax-table lookup. **Authorities consulted.** [Ohio General Assembly](https://giftcard.news/organization/ohio-general-assembly/); [Ohio Legislative Service Commission](https://giftcard.news/organization/ohio-legislative-service-commission/); [Ohio Department of Taxation](https://giftcard.news/organization/ohio-department-of-taxation/). **Sources and verification.** Ohio Revised Code 5747.02: 2026 individual income tax [\[S131\]](#article-source-131); Ohio Revised Code 5747.025: personal exemptions [\[S132\]](#article-source-132); HB 96 enacted tax comparison [\[S133\]](#article-source-133); 2025 Ohio individual income-tax instructions: indexed exemption table [\[S134\]](#article-source-134); Ohio Revised Code 5747.01: income definitions [\[S135\]](#article-source-135). Verified September 19, 2026. ## Oklahoma: the new 2026 brackets produce a $4.50 increase Oklahoma's 2026 income-tax change puts the modeled $100 employer gift card in the 4.5% bracket, but the annual calculation first applies the new lower brackets. The enrolled law leaves the first $3,750 of single taxable income untaxed, charges 2.5% on the next $1,150, and 3.5% on the next $2,300\. Tax above $7,200 then accrues at 4.5%. Combining all four portions produces $2,829.50 before the card and $2,834 afterward, an incremental state cost of $4.50\. [\[S136\]](#article-source-136) The employee uses Oklahoma's $6,350 single standard deduction and one $1,000 personal exemption, giving taxable bases of $67,650 and $67,750\. Oklahoma's standard deduction is not automatically the larger federal amount, even though the choice between standard and itemized deductions follows the federal election. The benchmark has no dependents and no itemized expenses, so neither an additional family exemption nor an expense-driven deduction belongs in this comparison. The state amounts are essential to reproducing the annual liabilities shown here. [\[S138\]](#article-source-138) [\[S139\]](#article-source-139) The rate schedule is enacted law for 2026, not a forecast of a future cut. The Legislature's history records gubernatorial approval of House Bill 2764 in May 2025, and the enrolled text specifies the 2026 schedule. This matters when employees encounter calculators that retain the previous top rate or headlines about later steps toward eliminating the tax. A gift card received as compensation must be evaluated using the rules for its income year. Payroll withholding can collect that liability on a different timetable without changing the annual model. [\[S136\]](#article-source-136) [\[S137\]](#article-source-137) **Calculation record.** State annual tax before: $2,829.50; after: $2,834.00\. Unrounded state increment: $4.5\. Federal increment: $22.00\. Combined increment: $26.50\. Formula: B(w)=w-6350-1000\. Tax(B)=0\*3750+0.025\*1150+0.035\*2300+0.045\*(B-7200) for both benchmark incomes. Rounding: Annual statutory schedule model retains cents and fractional cents through subtraction; display the incremental result to the nearest cent. This is not a withholding calculation or a whole-dollar filed-return tax-table lookup. **Authorities consulted.** [Oklahoma Legislature](https://giftcard.news/organization/oklahoma-legislature/); [Oklahoma Tax Commission](https://giftcard.news/organization/oklahoma-tax-commission/). **Sources and verification.** HB 2764 enrolled legislation [\[S136\]](#article-source-136); HB 2764 legislative history [\[S137\]](#article-source-137); Filing individual taxes [\[S138\]](#article-source-138); Personal and dependent exemptions [\[S139\]](#article-source-139). Verified September 19, 2026. ## Oregon: a federal tax deduction reduces the state increment Oregon's modeled state cost is about $6.83 on the $100 employer gift card, even though both taxable incomes sit in the 8.75% bracket. The reason is Oregon's subtraction for federal income tax. Under the common federal calculation, the card increases federal liability from $7,670 to $7,692\. Both amounts fit below Oregon's 2026 subtraction cap at this income. Consequently, the state tax base rises by $78, not the card's full $100, before Oregon applies its annual tax schedule. [\[S141\]](#article-source-141) [\[S142\]](#article-source-142) The employee also receives Oregon's $2,910 single standard deduction and $263 personal exemption credit. These produce taxable bases of $64,420 and $64,498\. Applying 4.75% to the first $4,550,6.75% to the next $6,850, and 8.75% to the remaining taxable income, then subtracting the credit, gives modeled liabilities of $5,054.75 and $5,061.575\. The calculation retains fractional cents until the displayed increment is rounded. It does not substitute payroll withholding or rounded tax-table entries for the underlying annual brackets. [\[S140\]](#article-source-140) Federal and Oregon deductions perform different jobs here. Oregon's own standard deduction reduces the state base, while the federal-tax subtraction reflects accrued federal income-tax liability within statutory limits. The employee's federal standard deduction is not deducted a second time on the Oregon calculation. Nor are Social Security and Medicare taxes treated as deductible federal income tax in this model. An employer that estimates the gift's state cost from an 8.75% headline rate alone would miss the interaction demonstrated by these two annual calculations. [\[S141\]](#article-source-141) **Calculation record.** State annual tax before: $5,054.75; after: $5,061.58\. Unrounded state increment: $6.825\. Federal increment: $22.00\. Combined increment: $28.83\. Formula: B(w)=w-2910-min(federalTax(w),8750). Tax(B)=0.0475\*4550+0.0675\*(11400-4550)+0.0875\*(B-11400)-263\. Federal tax is7670 before and7692 after; delta=0.0875\*78=6.825. Rounding: Annual statutory schedule model retains cents and fractional cents through subtraction; display the incremental result to the nearest cent. This is not a withholding calculation or a whole-dollar filed-return tax-table lookup. **Authorities consulted.** [Oregon Legislative Revenue Office](https://giftcard.news/organization/oregon-legislative-revenue-office/); [Oregon Legislature](https://giftcard.news/organization/oregon-legislature/); [Oregon Department of Revenue](https://giftcard.news/organization/oregon-department-of-revenue/). **Sources and verification.** Oregon Public Finance Basic Facts, 2026, personal income tax table [\[S140\]](#article-source-140); Oregon Revised Statutes chapter 316 [\[S141\]](#article-source-141); 2026 Oregon withholding formulas, indexed parameter schedules [\[S142\]](#article-source-142). Verified September 19, 2026. ## Pennsylvania: a flat state tax with separate local rules Pennsylvania adds $3.07 of statewide income tax when this employee's annual compensation rises from $75,000 to $75,100\. Applying the state's 3.07% rate to each amount gives $2,302.50 before the card and $2,305.57 afterward. Pennsylvania's tax system uses its own categories of income, including compensation, so the calculation does not begin with federal taxable income after the federal standard deduction. [\[S143\]](#article-source-143) The state's compensation guide directly addresses gifts tied to employment. A transfer for past or present services, or to induce future services, is compensation; recognition awards can also fall within the category. By contrast, the guide distinguishes gifts arising from detached and disinterested generosity. An employee receiving a $100 card as a workplace reward cannot determine its tax status from the word gift printed on the envelope. The relationship between the payment and the employee's services is the relevant factual starting point. [\[S144\]](#article-source-144) Pennsylvania does not provide the general standard deduction or personal exemption used in many other states. Its permitted deductions and credits have their own conditions. For this benchmark, there are no qualifying expenses, dependents, or other facts that would supply an offset, so the entire additional $100 enters compensation. Spending the card on ordinary personal purchases does not retroactively reduce that compensation. Employers explaining the award should distinguish its face value from the state tax collected through payroll and from any deductions a particular employee independently qualifies to claim. [\[S145\]](#article-source-145) **Calculation record.** State annual tax before: $2,302.50; after: $2,305.57\. Unrounded state increment: $3.07\. Federal increment: $22.00\. Combined increment: $25.07\. Formula: Tax(w)=0.0307\*w. No general standard deduction or personal exemption applies; benchmark has no qualifying specific deductions or credits. Rounding: Annual statutory schedule model retains cents and fractional cents through subtraction; display the incremental result to the nearest cent. This is not a withholding calculation or a whole-dollar filed-return tax-table lookup. **Authorities consulted.** [Pennsylvania Department of Revenue](https://giftcard.news/organization/pennsylvania-department-of-revenue/). **Sources and verification.** Pennsylvania personal income tax [\[S143\]](#article-source-143); Pennsylvania PIT Guide: Gross Compensation [\[S144\]](#article-source-144); Pennsylvania PIT Guide: Deductions and Credits [\[S145\]](#article-source-145). Verified September 19, 2026. ## Rhode Island: separate the employee's tax from reward-platform taxes Rhode Island's 2026 inflation advisory supplies a complete annual calculation for the benchmark employee. Subtracting the $11,200 single standard deduction and one $5,250 personal exemption leaves taxable income of $58,550 before the card and $58,650 afterward. Both amounts remain below the $82,050 upper limit of the 3.75% first bracket. Modeled annual tax rises from $2,195.625 to $2,199.375, giving a $3.75 state increment. The advisory expressly concerns 2026 income. [\[S146\]](#article-source-146) The deduction and exemption also have an income-based phaseout, but it starts far above this employee's wages, at $261,000 for 2026\. Neither $75,000 nor $75,100 reduces those allowances. Thus the card increases the state tax base by exactly its $100 value in this scenario. Higher-income employees can need different calculations. Rhode Island's individual income-tax administration also distinguishes annual filing from payments made during the year, so withholding on a reward is not itself the final incremental liability. [\[S146\]](#article-source-146) [\[S147\]](#article-source-147) Rhode Island offers an especially useful reminder that an employer's reward-platform invoice raises another tax question. In Declaratory Ruling 2023-01, the Division examined a particular employee rewards arrangement involving software, consulting and transaction services, gift cards, and merchandise. It treated the sale of gift cards differently from taxable platform services and merchandise. Those conclusions concern the described seller's sales-tax transactions. They do not establish that employees receiving reward value have an income-tax exclusion, and they should not be extended to every platform without examining its facts. [\[S148\]](#article-source-148) **Calculation record.** State annual tax before: $2,195.63; after: $2,199.38\. Unrounded state increment: $3.75\. Federal increment: $22.00\. Combined increment: $25.75\. Formula: B(w)=w-11200-5250\. Both bases are below82050, so Tax(B)=0.0375\*B. No deduction or exemption phaseout applies at either income. Rounding: Annual statutory schedule model retains cents and fractional cents through subtraction; display the incremental result to the nearest cent. This is not a withholding calculation or a whole-dollar filed-return tax-table lookup. **Authorities consulted.** [Rhode Island Division of Taxation](https://giftcard.news/organization/rhode-island-division-of-taxation/). **Sources and verification.** Advisory 2025-22: 2026 inflation adjustments [\[S146\]](#article-source-146); Personal income tax [\[S147\]](#article-source-147); Declaratory Ruling 2023-01: employee rewards platform [\[S148\]](#article-source-148). Verified September 19, 2026. ## South Carolina: the 2026 deduction phaseout raises the gift's tax cost South Carolina's 2026 reform changes this comparison materially. Act 110 starts the individual calculation from federal adjusted gross income and introduces a South Carolina income-adjusted deduction. For a single filer, the maximum deduction is $15,000, but it declines between $40,000 and $95,000 of income. At $75,000, the prescribed calculation leaves a $5,460 deduction. At $75,100, it leaves $5,430\. The employer's $100 card therefore increases South Carolina taxable income by $130 in this specific example, because the employee also loses $30 of deduction. [\[S149\]](#article-source-149) The state's instructions require the deduction reduction to be rounded down to the next lower $10\. Applying that rule gives taxable bases of $69,540 and $69,670\. Each falls in the 2026 upper bracket, where annual tax equals 5.21% of taxable income minus $966\. The resulting modeled liabilities are $2,657.034 and $2,663.807, a $6.773 difference, displayed as $6.77\. This is why multiplying the card by 5.21% would understate the benchmark cost. Other starting salaries can interact differently with the deduction's rounding steps. [\[S149\]](#article-source-149) [\[S150\]](#article-source-150) The change makes tax-year labeling essential. A table prepared for the prior system cannot be reused merely because an employee receives the same $100 denomination. The Department's current individual-tax guidance describes the 2026 structure, and its August 2026 information letter explains implementation of the law signed inMarch. The calculation is for income earned during 2026, not simply any return processed that calendar year. It uses the annual liability schedule rather than trying to infer final tax from a payroll withholding percentage. [\[S150\]](#article-source-150) **Calculation record.** State annual tax before: $2,657.03; after: $2,663.81\. Unrounded state increment: $6.773\. Federal increment: $22.00\. Combined increment: $28.77\. Formula: For40000=30000, so Tax(B)=0.0521\*B-966. Rounding: Round the SCIAD reduction down to the next lower multiple of $10 as required by Information Letter26-20\. Retain fractional cents in annual tax arithmetic and round only the displayed increment to cents. **Authorities consulted.** [South Carolina Department of Revenue](https://giftcard.news/organization/south-carolina-department-of-revenue/); [South Carolina Legislature](https://giftcard.news/organization/south-carolina-legislature/). **Sources and verification.** Information Letter 26-20: 2026 individual income-tax reform [\[S149\]](#article-source-149); Individual income tax [\[S150\]](#article-source-150); South Carolina Code Title 12 Chapter 6 [\[S151\]](#article-source-151). Verified September 19, 2026. ## South Dakota: no wage income tax, with separate redemption rules South Dakota contributes $0 to the benchmark's state income-tax increase. Its Department of Revenue identifies the state as having no personal income tax, so both $75,000 and $75,100 of ordinary resident wages produce zero state wage-income liability. The employer's card can increase taxable compensation for other purposes, but there is no South Dakota individual income-tax schedule to apply to the additional $100\. [\[S152\]](#article-source-152) Employees can still encounter tax when they spend a card. South Dakota's beauty-salon guidance distinguishes selling a gift certificate from supplying taxable goods or services when the certificate is redeemed. That distinction is useful for wellness or salon rewards: the stored balance represents a payment method, while the eventual purchase determines the sales-tax treatment. It would be misleading to use a zero wage-income result as a promise that a $100 certificate always buys $100 of services before any other charge. The recipient's checkout transaction is separate from receiving the workplace reward. [\[S153\]](#article-source-153) Charitable distributions add another local distinction. The Department's January 2026 relief-agency guidance says ordinary certificates bought by an agency are treated like cash when recipients use them, rather than automatically preserving the agency's purchase exemption. It also identifies exceptions for certificates identifiable as coming from the relief agency and distinguishes vouchers paid directly with agency funds. A nonprofit therefore needs to examine the actual instrument and payment arrangement. Simply describing every distribution as a charitable gift misses details that can change the purchase's sales-tax treatment. [\[S154\]](#article-source-154) **Calculation record.** State annual tax before: $0.00; after: $0.00\. Unrounded state increment: $0\. Federal increment: $22.00\. Combined increment: $22.00\. Formula: State individual wage-income tax(w)=0 for w=75000 and75100. Rounding: Retain fractional cents in the annual schedule model and round the displayed increment to cents; this is not a withholding calculation or a whole-dollar return tax-table lookup. **Authorities consulted.** [South Dakota Department of Revenue](https://giftcard.news/organization/south-dakota-department-of-revenue/); Internal Revenue Service. **Sources and verification.** South Dakota sales and use tax guide [\[S152\]](#article-source-152); Beauty salons tax fact sheet [\[S153\]](#article-source-153); Relief Agencies, January 2026 [\[S154\]](#article-source-154); IRS: de minimis fringe benefits [\[S06\]](#article-source-6). Verified September 19, 2026. ## Tennessee: a zero state increment after the Hall tax's repeal Tennessee's state income-tax increment is $0 for the specified employee. The former Hall income tax was fully repealed for tax years beginning January 1,2021, so its historical rates have no place in a 2026 gift-card calculation. Annual state liability remains zero. A $100 employer card does not revive an abolished tax merely because it is delivered as a financial instrument. [\[S155\]](#article-source-155) Older Hall-tax material can cause confusion because the Department still explains historical rates and effective dates for taxpayers dealing with earlier periods. Those records are not evidence of a current charge on 2026 wages. The relevant date is the tax year to which the liability belongs, not when someone happens to read a webpage or resolve an old filing issue. For reward budgets, the state result should consequently remain zero instead of importing a former percentage from an archived Hall-tax table. Federal income tax is considered separately in the article's common calculation. [\[S156\]](#article-source-156) Tennessee's own education-gifting program shows why the word certificate also needs context. TNStars allows people to contribute toward a beneficiary's education account and present a printable gift certificate for the occasion. That certificate communicates an account contribution; it is not necessarily a retail stored-value card that the employee can immediately spend anywhere. A family education gift, a contribution to an education account, and a workplace shopping reward are different arrangements. This article models only the fully available $100 employer card, so it does not attach education-account treatment to that award. [\[S157\]](#article-source-157) **Calculation record.** State annual tax before: $0.00; after: $0.00\. Unrounded state increment: $0\. Federal increment: $22.00\. Combined increment: $22.00\. Formula: State individual wage-income tax(w)=0 for w=75000 and75100. Rounding: Retain fractional cents in the annual schedule model and round the displayed increment to cents; this is not a withholding calculation or a whole-dollar return tax-table lookup. **Authorities consulted.** [Tennessee Department of Revenue](https://giftcard.news/organization/tennessee-department-of-revenue/); [Tennessee Department of Treasury](https://giftcard.news/organization/tennessee-department-of-treasury/); Internal Revenue Service. **Sources and verification.** Hall income tax: due date and tax rates [\[S155\]](#article-source-155); HIT-4: Hall income tax rate [\[S156\]](#article-source-156); TNStars: ways to gift an education [\[S157\]](#article-source-157); IRS: de minimis fringe benefits [\[S06\]](#article-source-6). Verified September 19, 2026. ## Texas: no individual income tax does not make redemption tax-free Texas has no personal income tax, so the benchmark employee owes $0 of additional Texas wage-income tax on the $100 employer card. The annual state liability is zero at both $75,000 and $75,100 of compensation. This is a statement about the individual worker's income-tax calculation. It does not treat the employer's business taxes as deductions from that worker's reward, and it does not require an invented Texas standard deduction or tax bracket. [\[S158\]](#article-source-158) A restaurant card provides a concrete second stage. The Comptroller explains that selling a gift card is not itself the taxable restaurant sale; tax is collected when the card is redeemed for taxable food or beverages. An employer might purchase a $100 dining card without sales tax on its face value, yet the employee's meal purchase can include sales tax. The map excludes checkout taxes and does not assume how the employee spends the reward. [\[S159\]](#article-source-159) Texas guidance also distinguishes gift-card payment from a reduction in the selling price. Paying with stored value generally functions like paying with money, so it should not be described as an automatic sales-tax discount on the purchase. Customer rebate programs and promotional price reductions can involve different facts, including who funds the reduction. For businesses buying rewards, the relevant record should show whether the instrument represents prepaid purchasing power, a seller's discount, or another promotional arrangement. The word card alone cannot resolve those sales-tax questions. [\[S160\]](#article-source-160) **Calculation record.** State annual tax before: $0.00; after: $0.00\. Unrounded state increment: $0\. Federal increment: $22.00\. Combined increment: $22.00\. Formula: State individual wage-income tax(w)=0 for w=75000 and75100. Rounding: Retain fractional cents in the annual schedule model and round the displayed increment to cents; this is not a withholding calculation or a whole-dollar return tax-table lookup. **Authorities consulted.** [Texas Comptroller of Public Accounts](https://giftcard.news/organization/texas-comptroller-of-public-accounts/); Internal Revenue Service. **Sources and verification.** Starting a New Business: Texas tax framework [\[S158\]](#article-source-158); Restaurants and the Texas sales tax [\[S159\]](#article-source-159); Texas sales-tax guidance letter 202308003L [\[S160\]](#article-source-160); IRS: de minimis fringe benefits [\[S06\]](#article-source-6). Verified September 19, 2026. ## Utah: the taxpayer-credit phaseout prevents a rate-only answer Utah's 2026 flat rate is verified at 4.45%, but that rate alone is insufficient to publish the requested annual before-and-after liabilities. The state also provides a taxpayer credit connected to the federal standard deduction, and that credit declines with income. This record remains undetermined because the official inflation-adjusted 2026 single annual phaseout threshold has not been confirmed in the reviewed annual-liability material. Neither 2025 return values nor withholding allowances fill this gap. [\[S161\]](#article-source-161) [\[S162\]](#article-source-162) For the benchmark's $16,100 federal standard deduction, the statute's 6% credit formula gives a maximum deduction-based credit of $966 before income reduction. The reduction rate is 1.3% of income above the applicable indexed threshold. Consequently, another dollar of compensation can increase gross Utah tax while also reducing the available credit. That interaction explains why quoting 4.45% as the final marginal cost can mislead an employee receiving a reward. To establish exact annual tax at $75,000 and $75,100, the calculation needs the correct 2026 threshold and the credit remaining at both incomes. [\[S162\]](#article-source-162) The verified rate change comes from enrolled Senate Bill 60 and applies retrospectively to the 2026 tax year. Utah's employer publication also contains 2026 payroll instructions, but allowances designed to calculate withholding are not automatically the annual taxpayer-credit parameters. A withheld amount on the award therefore cannot fill the evidentiary gap in this comparison. The record preserves the enacted rate and statutory credit formula while leaving the unsupported annual totals blank until an authoritative annual value is available. [\[S161\]](#article-source-161) [\[S163\]](#article-source-163) **Undetermined parameters.** Official 2026 inflation-adjusted single annual taxpayer-credit phaseout threshold under Utah Code 59-10-1018\. The current verified state publication supplies withholding allowances, which are not substituted for the annual threshold. Federal increment remains $22.00; no combined state-plus-federal amount is published. Let H be the official inflation-adjusted2026 single taxpayer-credit phaseout threshold. Tax(w)=0.0445\*w-max(0,0.06\*16100-0.013\*max(0,w-H)). H remains unverified in an official annual-liability source. Retain fractional cents in the annual schedule model and round the displayed increment to cents; this is not a withholding calculation or a whole-dollar return tax-table lookup. **Authorities consulted.** [Utah Legislature](https://giftcard.news/organization/utah-legislature/); [Utah State Tax Commission](https://giftcard.news/organization/utah-state-tax-commission/). **Sources and verification.** 2026 enrolled SB 60 [\[S161\]](#article-source-161); Utah Code 59-10-1018, effective January 1,2026 [\[S162\]](#article-source-162); Publication 14: employer withholding [\[S163\]](#article-source-163). Verified September 19, 2026. ## Vermont: annual indexed parameters still need official confirmation Vermont's state increment is undetermined in this 2026 comparison because the required annual indexed amounts have not been verified from official material. The state framework uses federal adjusted gross income, state deductions and personal exemptions, and an annual progressive schedule. A defensible calculation needs the 2026 single standard deduction, personal exemption, and annual bracket thresholds and base taxes. The annual amounts and increment consequently remain blank. [\[S164\]](#article-source-164) [\[S165\]](#article-source-165) The tax-year distinction is material. Vermont's reviewed filing-season FAQ identifies its published deduction and exemption amounts as 2025 figures. A page used during the 2026 filing season commonly describes returns for the preceding income year, so the calendar date alone does not make those numbers 2026 parameters. The benchmark instead concerns a card included in 2026 wages. Reusing the 2025 allowances would violate that comparison even if the employee appeared likely to remain in a similar marginal bracket. [\[S166\]](#article-source-166) Another official document is titled 2026 VT Tax Tables, but its listing classifies it under withholding. Such tables help employers collect tax from paychecks; they do not by themselves establish every annual deduction, exemption, and credit needed for this resident's final liability. Vermont's statutory indexation rules explain why the annual amounts require attention, while the document category explains why a convenient payroll table is not substituted here. Employees can still use withholding information to understand a pay statement, but the statewide map asks a different question: how annual liability changes when wages rise. [\[S164\]](#article-source-164) [\[S167\]](#article-source-167) **Undetermined parameters.** Official 2026 single annual bracket thresholds and base taxes; indexed Vermont single standard deduction and personal exemption. No 2025 values or withholding schedule have been substituted. Federal increment remains $22.00; no combined state-plus-federal amount is published. Vermont taxable income(w)=federalAGI(w)-official2026 Vermont standard deduction-official2026 Vermont personal exemption; apply the official2026 annual single brackets and applicable credits. Required indexed values are unverified. Retain fractional cents in the annual schedule model and round the displayed increment to cents; this is not a withholding calculation or a whole-dollar return tax-table lookup. **Authorities consulted.** [Vermont General Assembly](https://giftcard.news/organization/vermont-general-assembly/); [Vermont Department of Taxes](https://giftcard.news/organization/vermont-department-of-taxes/). **Sources and verification.** Vermont Statutes 32 V.S.A.5822 [\[S164\]](#article-source-164); Vermont Statutes Title 32 Chapter 151 [\[S165\]](#article-source-165); Filing season frequently asked questions [\[S166\]](#article-source-166); 2026 VT Tax Tables document listing [\[S167\]](#article-source-167). Verified September 19, 2026. ## Virginia: the state deduction determines the annual tax base Virginia's benchmark calculation produces a $5.75 increase in state income tax. The employee subtracts the 2026 single standard deduction of $8,750 and one $930 personal exemption from wages. This leaves taxable income of $65,320 before the employer card and $65,420 afterward. The state deduction is independently specified, so the larger federal standard deduction should not be copied into the Virginia calculation. The Department's current legislative guidance confirms that the $8,750 amount remains applicable for 2026, even though later tax years can have different rules. [\[S168\]](#article-source-168) [\[S169\]](#article-source-169) Virginia's annual schedule taxes the first $3,000 at 2%, the next $2,000 at 3%, and the next $12,000 at 5%. Above $17,000, the formula is $720 plus 5.75% of the excess. Applying that full formula gives $3,498.40 at the original wages and $3,504.15 after the award. The $5.75 difference follows from the two annual calculations; it is not a claim that all of the employee's income is taxed at 5.75%. It also does not specify the amount a particular payroll system will withhold on one payday. [\[S170\]](#article-source-170) The personal assumptions matter even in this straightforward comparison. The employee is 40, nonblind, single, and not another taxpayer's dependent. Virginia's additional age or blindness exemptions therefore do not enter the model, while the ordinary $930 exemption does. No dependent exemptions or other facts are invented to lower the result. Another worker receiving an identical card may have different exemption eligibility. A reward's face value alone is not a complete taxpayer profile. [\[S169\]](#article-source-169) **Calculation record.** State annual tax before: $3,498.40; after: $3,504.15\. Unrounded state increment: $5.75\. Federal increment: $22.00\. Combined increment: $27.75\. Formula: B(w)=w-8750-930\. Tax(B)=0.02\*3000+0.03\*2000+0.05\*12000+0.0575\*(B-17000)=720+0.0575\*(B-17000). Rounding: Retain fractional cents in the annual schedule model and round the displayed increment to cents; this is not a withholding calculation or a whole-dollar return tax-table lookup. **Authorities consulted.** [Virginia Department of Taxation](https://giftcard.news/organization/virginia-department-of-taxation/); [Virginia General Assembly](https://giftcard.news/organization/virginia-general-assembly/). **Sources and verification.** New Virginia tax laws [\[S168\]](#article-source-168); Virginia exemptions [\[S169\]](#article-source-169); Virginia miscellaneous filing information: tax rates [\[S170\]](#article-source-170); Virginia Code 58.1-301 [\[S171\]](#article-source-171). Verified September 19, 2026. ## Washington: 2026 wages remain outside the new future income tax Washington's state wage-income increment is $0 for 2026, including this employee's $100 employer card. The Department's current income-tax FAQ distinguishes the present system from a new tax beginning January 1,2028\. That future measure should not be pulled into a 2026 comparison simply because it appears in current news or agency guidance. Both benchmark wage amounts therefore produce zero Washington individual wage-income tax for the modeled year. [\[S172\]](#article-source-172) The Department's hiring guidance separately explains that Washington does not impose personal income-tax withholding, while employers still have other responsibilities. This matters when an employee sees payroll deductions alongside an award and assumes every line is income tax. The statewide comparison excludes separate payroll contributions and federal payroll taxes. It does not claim that a Washington employee receives every dollar of an employer reward without any federal consequences. The state increment remains zero alongside the separate federal component. [\[S173\]](#article-source-173) Washington's gift-card guidance addresses another party's obligations: the seller's reporting when stored value is redeemed. For ordinary cards, the Department distinguishes the initial card sale from the later sale of taxable merchandise or services, with retail sales-tax and business-tax consequences tied to the underlying transaction. Those amounts do not become an employee income tax merely because a workplace distributed the card. Specialized prepaid products can have different rules, so a general merchandise card should not automatically be treated like every prepaid telecommunications or other narrowly defined product. [\[S174\]](#article-source-174) **Calculation record.** State annual tax before: $0.00; after: $0.00\. Unrounded state increment: $0\. Federal increment: $22.00\. Combined increment: $22.00\. Formula: State individual wage-income tax(w)=0 for w=75000 and75100 in tax year2026. Rounding: Retain fractional cents in the annual schedule model and round the displayed increment to cents; this is not a withholding calculation or a whole-dollar return tax-table lookup. **Authorities consulted.** [Washington Department of Revenue](https://giftcard.news/organization/washington-department-of-revenue/). **Sources and verification.** Washington income-tax frequently asked questions [\[S172\]](#article-source-172); Hiring employees [\[S173\]](#article-source-173); Gift cards, gift certificates and layaway purchases [\[S174\]](#article-source-174). Verified September 19, 2026. ## West Virginia: use the enacted 2026 rates and the state exemption West Virginia's enacted 2026 schedule gives this employee a $4.58 state income-tax increase. The calculation uses the 2026 upper rate of 4.58%, not the prior year's schedule, and includes the tax accumulated in the lower brackets. At taxable income above $60,000, annual liability equals $1,950.50 plus 4.58% of the excess. Applying that formula to the benchmark's two taxable bases produces $2,545.90 before the card and $2,550.48 afterward. The annual liability change is independent of payroll collection timing. [\[S175\]](#article-source-175) The taxable bases are $73,000 and $73,100 because West Virginia allows this taxpayer one $2,000 personal exemption. It does not allow a general standard deduction for the current tax year. Older deduction provisions remain visible beside their explicit discontinuation after 1986\. The operative taxable-income section subtracts personal exemptions from state adjusted gross income. Copying the federal $16,100 standard deduction into West Virginia would therefore produce an incorrect annual liability for this employee. [\[S176\]](#article-source-176) [\[S178\]](#article-source-178) [\[S179\]](#article-source-179) West Virginia starts the resident's adjusted gross income with federal adjusted gross income and then applies state modifications. The scenario specifies that the employer's fully available card adds $100 to wages, so both federal starting income and the state wage base rise. A family present or charitable assistance distribution requires a different initial classification; the plastic or digital format does not turn it into pay for services. Likewise, spending compensation on personal items does not introduce a general deduction that West Virginia's current individual-tax calculation does not provide. [\[S177\]](#article-source-177) [\[S179\]](#article-source-179) **Calculation record.** State annual tax before: $2,545.90; after: $2,550.48\. Unrounded state increment: $4.58\. Federal increment: $22.00\. Combined increment: $26.58\. Formula: B(w)=w-2000\. Tax(B)=1950.50+0.0458\*(B-60000), where1950.50 is the sum of2026 bracket taxes through60000. Rounding: Retain fractional cents in the annual schedule model and round the displayed increment to cents; this is not a withholding calculation or a whole-dollar return tax-table lookup. **Authorities consulted.** [West Virginia Legislature](https://giftcard.news/organization/west-virginia-legislature/). **Sources and verification.** West Virginia Code 11-21-4j: 2026 rates [\[S175\]](#article-source-175); West Virginia Code 11-21-16: personal exemptions [\[S176\]](#article-source-176); West Virginia Code 11-21-12: adjusted gross income [\[S177\]](#article-source-177); West Virginia Code 11-21-11: taxable income [\[S178\]](#article-source-178); West Virginia Code 11-21-13: deduction discontinued [\[S179\]](#article-source-179). Verified September 19, 2026. ## Wisconsin: a shrinking deduction adds to the gift-card tax Wisconsin's benchmark state increment is about $5.94, above the $5.30 that a simple 5.3% multiplication would suggest. Its single standard deduction declines as income rises. Under the 2026 annual worksheet, the maximum $13,960 deduction is reduced by 12% of income above $20,120 at these earnings. That leaves $7,374.40 at $75,000 and $7,362.40 at $75,100\. The card consequently adds $112 to taxable income: the $100 reward plus $12 of lost deduction. [\[S180\]](#article-source-180) After the ordinary $700 personal exemption, taxable income is $66,925.60 before the card and $67,037.60 afterward. The applicable formula is $2,149.81 plus 5.3% of taxable income above $51,950\. Annual modeled liabilities are $2,943.5168 and $2,949.4528, producing an unrounded difference of $5.936\. The displayed amount is rounded only after subtraction. Wisconsin's 2026 estimated-tax instructions provide this annual deduction formula and liability schedule; the calculation does not treat an installment payment or an employer's withholding amount as the final tax. [\[S180\]](#article-source-180) Wisconsin also provides direct conformity evidence for a common reward misconception. Its published federal-law adoption chart includes the provision excluding cash, gift cards, and other listed property from qualifying employee achievement awards. An employer cannot assume that calling a widely spendable card an achievement award gives it the same treatment as every eligible tangible award. Program design and the form of what the worker receives matter. The benchmark deliberately uses a fully available $100 employer card included in wages, so no achievement-award exclusion is built into its state calculation. [\[S181\]](#article-source-181) **Calculation record.** State annual tax before: $2,943.52; after: $2,949.45\. Unrounded state increment: $5.936\. Federal increment: $22.00\. Combined increment: $27.94\. Formula: D(w)=13960-0.12\*(w-20120); B(w)=w-D(w)-700\. Tax(B)=2149.81+0.053\*(B-51950). The $100 card reduces D by $12, increasing B by $112; delta=0.053\*112=5.936. Rounding: Retain fractional cents in the annual schedule model and round the displayed increment to cents; this is not a withholding calculation or a whole-dollar return tax-table lookup. **Authorities consulted.** [Wisconsin Department of Revenue](https://giftcard.news/organization/wisconsin-department-of-revenue/). **Sources and verification.** 2026 Form 1-ES estimated income-tax instructions [\[S180\]](#article-source-180); Wisconsin adoption of federal TCJA provisions [\[S181\]](#article-source-181). Verified September 19, 2026. ## Wyoming: a zero state wage-tax result with a narrower meaning Wyoming's state income-tax increment is $0 for the benchmark employee. The [Wyoming Business Council](https://giftcard.news/organization/wyoming-business-council/) identifies the state as having no personal income tax, so annual wage-income liability remains zero when compensation rises from $75,000 to $75,100\. No deduction or bracket is needed. It also does not transfer a business's tax obligations to its employee. The card's full $100 value enters the common compensation scenario, while Wyoming contributes no personal income-tax charge to the comparison. [\[S182\]](#article-source-182) Wyoming's July 2026 gift-card publication provides a useful purchasing distinction. Buying an ordinary gift card is an exchange of intangible value and is not subject to Wyoming sales tax. Redemption then takes the character of the actual purchase. The Department illustrates this with a taxable book and a nontaxable massage service: paying by certificate changes neither underlying classification. An employee choosing between those uses can therefore encounter different checkout treatment while the state wage-income result stays exactly the same. [\[S184\]](#article-source-184) The publication also discusses discounted merchant certificates. A genuine reduction funded by the retailer can affect the sales price, while third-party reimbursement raises additional conditions. That is a different inquiry from whether an employer has transferred $100 of compensation. Reward buyers should consequently distinguish the employee's promised balance from the price paid to acquire cards and from any retailer promotion on redemption. Wyoming's official guidance organizes gift certificates, coupons, and industry-specific sales rules separately, reinforcing that the payment instrument alone does not answer every tax question. [\[S184\]](#article-source-184) [\[S183\]](#article-source-183) **Calculation record.** State annual tax before: $0.00; after: $0.00\. Unrounded state increment: $0\. Federal increment: $22.00\. Combined increment: $22.00\. Formula: State individual wage-income tax(w)=0 for w=75000 and75100. Rounding: Retain fractional cents in the annual schedule model and round the displayed increment to cents; this is not a withholding calculation or a whole-dollar return tax-table lookup. **Authorities consulted.** Wyoming Business Council; [Wyoming Department of Revenue](https://giftcard.news/organization/wyoming-department-of-revenue/); Internal Revenue Service. **Sources and verification.** Wyoming business resources: state tax structure [\[S182\]](#article-source-182); Wyoming Excise Tax Division educational materials [\[S183\]](#article-source-183); IRS: de minimis fringe benefits [\[S06\]](#article-source-6); Gift Cards and Gift Certificates, revised July 2026 [\[S184\]](#article-source-184). Verified September 19, 2026. ## Employer costs, withholding and gross-up The employee's additional annual income tax is only one part of program economics. A payroll department must also determine withholding and employment taxes. The federal wage definitions reach remuneration in forms other than cash, subject to their specific exceptions. A reward platform's statement that a card is not cash does not complete either analysis. [\[S193\]](#article-source-193), [\[S194\]](#article-source-194). For 2026, ordinary employee FICA rates are 6.2% for Social Security up to the $184,500 wage base and 1.45% for Medicare. The employer generally has corresponding shares. Additional Medicare withholding has a separate $200,000 employer-wage trigger and no employer matching share. These parameters should not be replaced by the prior year's Social Security ceiling. [\[S195\]](#article-source-195). At the atlas employee's $75,000 starting wage, a $100 taxable reward therefore adds $6.20 of ordinary employee Social Security and $1.45 of Medicare in the uncomplicated scenario. Together they add $7.65, separately from the map. The employer's corresponding ordinary FICA increment is also $7.65\. These are calculations from the stated rates and wage level. They do not include local levies, state programs, issuer fees, employer unemployment taxes or any gross-up. ### T11\. A $100 card in a state with no modeled state wage income tax Scroll left or right to see all columns __T11\. A $100 card in a state with no modeled state wage income tax__ | Component | Amount | Who bears or receives it in this example | | ------------------------------------------------------------- | ------- | ------------------------------------------------------------- | | Card spending balance | $100.00 | Employee receives the full usable card | | Additional federal income tax | $22.00 | Employee's modeled annual liability | | Additional state income tax | $0.00 | Scenario's state component only | | Additional employee ordinary FICA | $7.65 | Separate employee payroll-tax component | | Additional employer ordinary FICA | $7.65 | Employer expense, not deducted from the card | | Card value less modeled employee income tax and ordinary FICA | $70.35 | Analytical after-tax value; card balance itself is still $100 | | Employer cost before other costs | $107.65 | Card value plus employer FICA, without gross-up | This table deliberately separates an analytical after-tax value from a displayed card balance. A card program should not tell the employee that the issuer has reduced a $100 award to $70.35 when the issuer has done no such thing. The employee may spend $100 while experiencing the tax effect elsewhere. That distinction matters to customer support as much as to payroll. ### Withholding is a payment toward tax, not the final answer An eligible employer may use the optional 22% federal supplemental-wage withholding method in appropriate circumstances, with different treatment for supplemental wages above $1 million. Eligibility and aggregation rules apply. The annual tax ultimately depends on the individual's return. Matching the atlas's 22% marginal result in this one case does not make the two methods interchangeable. [\[S195\]](#article-source-195). A payroll preview should therefore show the method used and the amount of taxable compensation. If the employee's regular cash pay funds withholding on a noncash benefit, the pay statement should allow that reduction to be reconciled. If available cash wages are insufficient, payroll needs its established collection and reporting process. An employee's surprise at lower take-home pay is a communication problem that should be addressed before an award campaign, rather than by mislabeling the benefit as exempt afterward. ### Gross-up changes the compensation being modeled When an employer pays an employee's taxes, that payment can itself be additional wages. A gross-up therefore requires more than adding the first estimated tax amount to the card's purchase price. [\[S196\]](#article-source-196). For an explicitly simplified example, suppose the only employee marginal burdens being covered are 22% federal income tax and 7.65% ordinary FICA, with no state or local tax and no threshold crossed. To leave $100 after these burdens, total gross compensation is $100 divided by 0.7035, or approximately $142.15\. The extra compensation is approximately $42.15\. Employer ordinary FICA on the larger wage amount is approximately $10.87, producing an illustrative total cost of $153.02 before other costs. These numbers are a formula illustration, not the atlas scenario, which has no gross-up. ### T12\. Simple gross-up illustration and its boundaries Scroll left or right to see all columns __T12\. Simple gross-up illustration and its boundaries__ | Item | Calculation or result | | ---------------------------------------------- | ---------------------------------------------------------------------------------------------------- | | Target after modeled employee burdens | $100 | | Assumed combined marginal burden covered | 29.65% | | Gross compensation before display rounding | $100 / (1 - 0.2965) | | Rounded gross compensation | $142.15 | | Rounded additional compensation above card | $42.15 | | Rounded employer ordinary FICA | $10.87 | | Rounded total employer cost before other costs | $153.02 | | Important limitation | Assumes constant marginal rates, no state or local tax and no deduction or credit threshold crossing | In a state with deduction tapering or a personal-credit change, a constant-rate shortcut can be wrong. The grossed-up amount changes the tax base being solved. Payroll software and the employer's chosen coverage policy must account for the relevant rules. A promise to cover withholding is also different from a promise to indemnify a recipient for the final annual tax effect, which depends on facts an employer may not know. ### Program records that make reconciliation possible The research suggests a transaction register with the recipient relationship, earning event, benefit value, availability date, payment category, reporting owner and adjustment history. This is an editorial operating recommendation, not a new statutory list of mandatory fields. Its purpose is to connect the promotion record with payroll or information reporting without treating a supplier invoice as the sole evidence of what each person received. Finance teams should reconcile at least three totals: funding purchased, benefits delivered and benefits included in reporting. They need not be equal on the same day. Undistributed inventory, pending eligibility, failed delivery and replacements can explain differences. A useful reconciliation identifies the reason for each difference, instead of assuming that every unredeemed card is undelivered or that every supplier charge is current employee income. Employee support should use the same definitions. If a recipient asks why a card was taxed, the explanation should identify the award's compensation character and the payroll entry. If the recipient reports a failed delivery, support should investigate availability rather than merely pointing to a redemption statistic. If the card is replaced, the record should link the replacement to the original award so a duplicate notification does not become a duplicate compensation event. ## Frequently asked questions ### Are employee gift cards taxable even if they are only $10 or $25? Ordinary cash-equivalent employee cards generally are taxable regardless of a small denomination. The de minimis rules do not provide a general dollar allowance for such cards. First determine whether the benefit actually qualifies for a specific exclusion; do not infer one from its low value or an employer's holiday message. The employee chapter explains the narrow distinction involving particular property and qualifying achievement awards. [\[S06\]](#article-source-6). ### Does an emailed code receive different tax treatment from a plastic card? Delivery format does not itself change the reason for the payment. An employee reward, contractor payment, prize and personal gift retain their separate classification questions whether delivered digitally or physically. Availability and restrictions can affect timing or valuation, so the actual delivery process still matters. The map assumes that the employee has unconditional access to a benefit worth $100. ### Is the 2026 Form 1099 threshold $600 or $2,000? For the covered nonemployee payments discussed here, the IRS identifies $2,000 for payments after December 31, 2025\. Relevant prizes and other-income reporting categories also require review under the updated rules. Other information-return categories can have different thresholds. This is a reporting question for the payer, not an exclusion of income for the recipient. [\[S15\]](#article-source-15). ### Can a gift card be taxable when no Form 1099 arrives? Yes. The income classification and the payer's information-reporting threshold are separate. A recipient should account for the actual transaction and applicable income rules rather than use the arrival of a form as the only record of income. A payer may also have made an error or may not fall within the same reporting rules as another payer. The absence of a form does not resolve those possibilities. ### Are cards from family members taxable to the recipient? A genuine personal gift generally falls outside the recipient's gross income. Donor gift-tax rules are separate, and their annual exclusion is not an employee compensation allowance. The circumstances must support personal-gift treatment; the word gift on a card does not make compensation from an employer into a personal transfer. [\[S02\]](#article-source-2). ### Does a purchase rebate paid on a card count as income? A qualifying purchase-price rebate generally adjusts purchase cost or basis rather than producing income. The underlying offer matters: compensation for services, referrals or other separate conduct should not automatically be treated as a purchase rebate. Keep the terms and original transaction record, especially where a business expense or asset is involved. This distinction is about the payment's purpose, not the card network. ### Does leaving a card unused postpone all tax until redemption? No universal redemption-date rule applies. Tax timing can turn on when value is received or made available, including the constructive-receipt rules and substantial restrictions. A usable card forgotten in an inbox presents different facts from an unfulfilled conditional invitation. An expiration or replacement also needs its own analysis rather than an automatic payroll reversal. [\[S21\]](#article-source-21). ### Why is a state with no wage income tax still colored on the map? The map includes the modeled federal income-tax increase. In the fixed scenario, that component is $22 even where state wage income tax is zero. FICA and any other relevant levies are separate again. Teal therefore means a lower modeled federal-plus-state amount in this comparison, not that an employer card is tax-free. ### Why are some states gray? Gray means the research did not verify a complete set of official 2026 parameters sufficient for the required annual calculation. The profile identifies what is missing. It does not mean that no law exists or that the recipient owes nothing. Using a prior-year deduction or treating a withholding table as a final annual-liability schedule would create a number that the stated methodology does not support. ### Can freelancers use the employee map to estimate their tax? The map holds employment, wages, deductions and household facts constant. A freelancer can have business expenses, self-employment tax, different adjustments and other facts outside that model. Use the contractor chapter to identify those additional questions. The state profile can be a source starting point, but its displayed amount is not a freelancer calculation. ### Does the employer's state determine the employee's state tax? Not by itself. Residence, where work is performed, sourcing rules, reciprocity and credits can matter. The atlas deliberately assumes full-year residence and work in the same state. Remote work, a move during the year or work in several states needs a separate analysis. Selecting the employer's incorporation state would not supply those missing facts. ### Does a $100 card leave the employee with only the map's after-tax balance? The assumed card remains worth $100 for spending. The map reports additional modeled income tax, which may be collected through other payroll withholding or settled through the annual return. An analytical after-tax value is not an issuer balance. A gross-up, if promised, introduces additional compensation and must be calculated separately. ## Methodology, source dates and interpretation This is a documented comparison, not a reconstruction of 51 filed returns. For each determined jurisdiction, the research records an annual liability before and after the card, the applicable inputs, the formula, rounding treatment and primary sources. The map, comparison table and state profiles are assembled from that same matrix. The federal calculation is identical across rows, except that its liability can also enter a state formula when state law permits a federal-tax deduction. The model retains intermediate precision and rounds final displayed amounts to cents. It preserves mandatory steps in an official formula, including specified deduction rounding or phaseout increments. It does not generally substitute the rounded taxable-income bands in a return tax table for the annual rate schedule. Consequently, the displayed difference is a comparable formula-based estimate and may differ from software or a filed return that applies different permitted or required return-level rounding. Each state note identifies the adopted calculation method. An official withholding publication is useful evidence about payroll administration, but it is not automatically an annual-liability specification. Estimated-tax instructions can be useful when they explicitly provide applicable annual parameters; a parameter labeled provisional remains provisional. A statute can establish a rate while leaving an indexed deduction or credit unresolved. The research therefore evaluates what a source actually supports rather than treating its government domain as proof of every input. The evidence cut-off is September 19, 2026\. Sources are linked at the relevant statements and collected in the source register. State records distinguish enacted 2026 rules from missing or provisional values. They do not insert 2025 amounts into gaps. General IRS explanations whose current available edition covers 2025 are used only for continuing principles supported by the cited law or current guidance, not as sources for 2026 indexed dollar parameters. Future changes and proposals are not applied as current law. The statistical evidence has its own dates. Statista's consumer observations, Fiserv's consumer survey and the Incentive Research Foundation's professional outlook have different populations, samples and questions. They are retained as separate series. The article does not use unused-card possession as a value-weighted breakage rate, an estimate of taxable wages or a measure of unpaid tax. Unknown questionnaire details and unpublished subgroup counts remain unknown. The map also does not rank overall state tax burdens. It holds one employee and one small compensation increment constant. Housing, sales taxes, family credits, local wages, employer contributions and cost of living are outside that comparison. A state can change position for a different salary, household, deduction choice or award size. The purpose is to show the tax consequences of a clearly defined reward event and the sources needed to analyze a real program. Readers can use the downloadable tables to inspect amounts and source references, and the full state profiles to understand why an amount was calculated or withheld. For an actual payroll or filing decision, replace the model's assumptions with the recipient's facts and check the applicable current instructions. That is particularly important for multistate work, nonresident individuals, special employment arrangements and awards whose availability or value differs from the standardized card. [Back to top ↑](#article-top) ## Sources and documents ExpandCollapse * [\[S01\] Cornell Legal Information Institute: Gross income, Internal Revenue Code section 61](https://www.law.cornell.edu/uscode/text/26/61?utm%5Fsource=giftcard.news) — Cornell Legal Information Institute * [\[S02\] Cornell Legal Information Institute: personal gifts, section 102](https://www.law.cornell.edu/uscode/text/26/102?utm%5Fsource=giftcard.news) — Cornell Legal Information Institute * [\[S03\] Cornell Legal Information Institute: prizes and awards, section 74](https://www.law.cornell.edu/uscode/text/26/74?utm%5Fsource=giftcard.news) — Cornell Legal Information Institute * [\[S04\] Cornell Legal Information Institute: Compensation paid in property](https://www.law.cornell.edu/cfr/text/26/1.61-2?utm%5Fsource=giftcard.news) — Cornell Legal Information Institute * [\[S05\] Internal Revenue Service: Taxable and Nontaxable Income](https://www.irs.gov/publications/p525?utm%5Fsource=giftcard.news) — Internal Revenue Service * [\[S06\] Internal Revenue Service: IRS: de minimis fringe benefits](https://www.irs.gov/government-entities/federal-state-local-governments/de-minimis-fringe-benefits?utm%5Fsource=giftcard.news) — Internal Revenue Service * [\[S07\] Cornell Legal Information Institute: Statutory fringe-benefit exclusions](https://www.law.cornell.edu/uscode/text/26/132?utm%5Fsource=giftcard.news) — Cornell Legal Information Institute * [\[S08\] Cornell Legal Information Institute: De minimis regulation](https://www.law.cornell.edu/cfr/text/26/1.132-6?utm%5Fsource=giftcard.news) — Cornell Legal Information Institute * [\[S09\] Cornell Legal Information Institute: Achievement-award definition and limits](https://www.law.cornell.edu/uscode/text/26/274?utm%5Fsource=giftcard.news) — Cornell Legal Information Institute * [\[S10\] Internal Revenue Service: Employer's Tax Guide to Fringe Benefits](https://www.irs.gov/publications/p15b?utm%5Fsource=giftcard.news) — Internal Revenue Service * [\[S11\] Internal Revenue Service: IRS self-employment tax topic](https://www.irs.gov/taxtopics/tc554?utm%5Fsource=giftcard.news) — Internal Revenue Service * [\[S12\] Internal Revenue Service: self-employed individuals tax center](https://www.irs.gov/businesses/small-businesses-self-employed/self-employed-individuals-tax-center?utm%5Fsource=giftcard.news) — Internal Revenue Service * [\[S13\] Cornell Legal Information Institute: Self-employment tax rates](https://www.law.cornell.edu/uscode/text/26/1401?utm%5Fsource=giftcard.news) — Cornell Legal Information Institute * [\[S14\] Cornell Legal Information Institute: definition of net earnings](https://www.law.cornell.edu/uscode/text/26/1402?utm%5Fsource=giftcard.news) — Cornell Legal Information Institute * [\[S15\] Internal Revenue Service: IRS 1099-NEC guidance](https://www.irs.gov/faqs/small-business-self-employed-other-business/form-1099-nec-independent-contractors/form-1099-nec-independent-contractors?utm%5Fsource=giftcard.news) — Internal Revenue Service * [\[S16\] Cornell Legal Information Institute: Information reporting for payments](https://www.law.cornell.edu/uscode/text/26/6041?utm%5Fsource=giftcard.news) — Cornell Legal Information Institute * [\[S17\] Cornell Legal Information Institute: service-remuneration reporting](https://www.law.cornell.edu/uscode/text/26/6041A?utm%5Fsource=giftcard.news) — Cornell Legal Information Institute * [\[S18\] Internal Revenue Service: IRS frequently asked questions on gift taxes](https://www.irs.gov/businesses/small-businesses-self-employed/frequently-asked-questions-on-gift-taxes?utm%5Fsource=giftcard.news) — Internal Revenue Service * [\[S19\] Cornell Legal Information Institute: taxable-gift statute](https://www.law.cornell.edu/uscode/text/26/2503?utm%5Fsource=giftcard.news) — Cornell Legal Information Institute * [\[S20\] Internal Revenue Service: IRS business-gift deduction guidance](https://www.irs.gov/faqs/small-business-self-employed-other-business/income-expenses/income-expenses-8?utm%5Fsource=giftcard.news) — Internal Revenue Service * [\[S21\] Cornell Legal Information Institute: Constructive-receipt regulation](https://www.law.cornell.edu/cfr/text/26/1.451-2?utm%5Fsource=giftcard.news) — Cornell Legal Information Institute * [\[S22\] Internal Revenue Service: general information-return instructions](https://www.irs.gov/publications/p1099?utm%5Fsource=giftcard.news) — Internal Revenue Service * [\[S23\] Internal Revenue Service: backup withholding](https://www.irs.gov/businesses/small-businesses-self-employed/backup-withholding?utm%5Fsource=giftcard.news) — Internal Revenue Service * [\[S24\] Cornell Legal Information Institute: employee wage statements](https://www.law.cornell.edu/uscode/text/26/6051?utm%5Fsource=giftcard.news) — Cornell Legal Information Institute * [\[S25\] Internal Revenue Service: 2026 federal inflation adjustments](https://www.irs.gov/newsroom/irs-releases-tax-inflation-adjustments-for-tax-year-2026-including-amendments-from-the-one-big-beautiful-bill?utm%5Fsource=giftcard.news) — Internal Revenue Service * [\[S26\] Alabama Department of Revenue: Alabama individual income tax rates and constitutional deductions](https://www.revenue.alabama.gov/tax-types/individual-income-tax/?utm%5Fsource=giftcard.news) — Alabama Department of Revenue * [\[S27\] Alabama Legislative Services Agency: Enacted Act 2022-297 fiscal note](https://alison.legislature.state.al.us/files/pdf/SearchableInstruments/2022RS/FiscalNotes/FN-44632.htm?utm%5Fsource=giftcard.news) — Alabama Legislative Services Agency * [\[S28\] Alabama Department of Revenue: Alabama resident Form 40 instructions](https://www.revenue.alabama.gov/wp-content/uploads/2026/01/25f40bk.pdf?utm%5Fsource=giftcard.news) — Alabama Department of Revenue * [\[S29\] Alaska Court System: Federal Tax Matters: Alaska individual income tax](https://courts.alaska.gov/shc/probate/tax-matters.htm?utm%5Fsource=giftcard.news) — Alaska Court System * [\[S30\] Alaska Legislature: Alaska Statutes Title 43](https://www.akleg.gov/statutesPDF/Title-43.pdf?utm%5Fsource=giftcard.news) — Alaska Legislature * [\[S31\] Arizona Legislature: Optional standard deduction, ARS 43-1041](https://www.azleg.gov/ars/43/01041.htm?utm%5Fsource=giftcard.news) — Arizona Legislature * [\[S32\] Arizona Department of Revenue: Arizona individual income tax forms](https://azdor.gov/forms/individual?page=1&utm%5Fsource=giftcard.news) — Arizona Department of Revenue * [\[S33\] Arizona Legislature: Arizona income definitions, ARS 43-1001](https://www.azleg.gov/ars/43/01001.htm?utm%5Fsource=giftcard.news) — Arizona Legislature * [\[S34\] Arkansas Economic Development Commission: Personal income tax rates for tax year beginning January 1, 2026](https://www.arkansasedc.com/why-arkansas/business-climate/tax-structure/personal-income-tax?utm%5Fsource=giftcard.news) — Arkansas Economic Development Commission * [\[S35\] Arkansas Department of Finance and Administration: Arkansas income tax forms](https://www.dfa.arkansas.gov/office/taxes/income-tax-administration/individual-income-tax/forms/?utm%5Fsource=giftcard.news) — Arkansas Department of Finance and Administration * [\[S36\] Arkansas Department of Finance and Administration: 2026 withholding formula](https://www.dfa.arkansas.gov/wp-content/uploads/whformula%5F2026.pdf?utm%5Fsource=giftcard.news) — Arkansas Department of Finance and Administration * [\[S37\] Arkansas House of Representatives: Tax cuts passed in special session](https://www.arkansashouse.org/news/post/35262/tax-cuts-passed-in-special-session/?utm%5Fsource=giftcard.news) — Arkansas House of Representatives * [\[S38\] California Franchise Tax Board: California tax calculator, tables and rates](https://www.ftb.ca.gov/file/personal/tax-calculator-tables-rates.asp?utm%5Fsource=giftcard.news) — California Franchise Tax Board * [\[S39\] California Franchise Tax Board: California annual indexing announcement](https://www.ftb.ca.gov/about-ftb/newsroom/tax-news/2025/10.html?utm%5Fsource=giftcard.news) — California Franchise Tax Board * [\[S40\] California Franchise Tax Board: California deductions](https://www.ftb.ca.gov/file/personal/deductions/index.html?utm%5Fsource=giftcard.news) — California Franchise Tax Board * [\[S41\] Colorado General Assembly, Legislative Council Staff: Individual income tax overview](https://content.leg.colorado.gov/agencies/legislative-council-staff/individual-income-tax%C2%A0?utm%5Fsource=giftcard.news) — Colorado General Assembly, Legislative Council Staff * [\[S42\] Colorado Department of Revenue: Individual Income Tax Guide, January 2026](https://tax.colorado.gov/sites/tax/files/documents/Individual%5FIncome%5FTax%5FGuide%5FJan%5F2026.pdf?utm%5Fsource=giftcard.news) — Colorado Department of Revenue * [\[S43\] Colorado Office of the State Auditor: Federal tax law provisions and changes report, June29 2026](https://content.leg.colorado.gov/sites/default/files/2026-TE5%5Freport%5Ffederal%5Ftax%5Flaw%5Fprovisions%5Fand%5Fchanges%5Fimpact%5Fcolorado.pdf?utm%5Fsource=giftcard.news) — Colorado Office of the State Auditor * [\[S44\] Connecticut Department of Revenue Services: Form CT-1040ES, 2026 annual estimated income-tax worksheet](https://portal.ct.gov/-/media/drs/forms/2025/income/ct1040es-flat0126.pdf?hash=4D350AF90425A28B04F1F7A1694F9D4B&rev=67a1aab5b38b4c9ca2732157970af963&utm%5Fsource=giftcard.news) — Connecticut Department of Revenue Services * [\[S45\] Connecticut Department of Revenue Services: Connecticut estate and gift tax information](https://portal.ct.gov/drs/individuals/individual-income-tax-portal/estate-and-gift-taxes/tax-information?utm%5Fsource=giftcard.news) — Connecticut Department of Revenue Services * [\[S46\] Connecticut Department of Revenue Services: Connecticut resident income-tax information](https://portal.ct.gov/drs/individuals/resident-income-tax/tax-information?utm%5Fsource=giftcard.news) — Connecticut Department of Revenue Services * [\[S47\] Delaware General Assembly: Delaware Code, personal income tax general provisions](https://delcode.delaware.gov/title30/c011/sc01/index.html?utm%5Fsource=giftcard.news) — Delaware General Assembly * [\[S48\] Delaware General Assembly: Delaware Code, resident taxable income and deductions](https://delcode.delaware.gov/title30/c011/sc02/index.html?utm%5Fsource=giftcard.news) — Delaware General Assembly * [\[S49\] Delaware Division of Revenue: Delaware employer withholding guide](https://revenue.delaware.gov/employers-guide-withholding-regulations-employers-duties/?utm%5Fsource=giftcard.news) — Delaware Division of Revenue * [\[S50\] District of Columbia Office of Tax and Revenue: 2026 D-40ES estimated tax booklet](https://otr.cfo.dc.gov/sites/default/files/dc/sites/otr/publication/attachments/2026%5FD40ES%5FBook%5FwLinks04012026.pdf?utm%5Fsource=giftcard.news) — District of Columbia Office of Tax and Revenue * [\[S51\] District of Columbia Office of Tax and Revenue: DC individual and fiduciary income-tax rates](https://otr.cfo.dc.gov/page/dc-individual-and-fiduciary-income-tax-rates?utm%5Fsource=giftcard.news) — District of Columbia Office of Tax and Revenue * [\[S52\] Council of the District of Columbia: DC Code 47-1803.02: gross and adjusted gross income](https://code.dccouncil.gov/us/dc/council/code/sections/47-1803.02?utm%5Fsource=giftcard.news) — Council of the District of Columbia * [\[S53\] Florida Department of Revenue: Florida personal income-tax filing FAQ](https://floridarevenue.com/faq/Pages/FAQDetails.aspx?FAQID=1466&utm%5Fsource=giftcard.news) — Florida Department of Revenue * [\[S54\] Florida Department of Revenue: Tax Information for New Residents](https://floridarevenue.com/Forms%5Flibrary/current/brochure/gt800025.pdf?utm%5Fsource=giftcard.news) — Florida Department of Revenue * [\[S55\] Florida Legislature, Office of Economic and Demographic Research: Florida tax handbook](https://edr.state.fl.us/content/revenues/reports/tax-handbook/taxhandbook.pdf?utm%5Fsource=giftcard.news) — Florida Legislature, Office of Economic and Demographic Research * [\[S56\] Georgia Department of Revenue: 2026 important tax updates](https://dor.georgia.gov/taxes/important-tax-updates?utm%5Fsource=giftcard.news) — Georgia Department of Revenue * [\[S57\] Georgia Department of Revenue: Georgia resident filing requirements](https://dor.georgia.gov/residency-filing-requirements?utm%5Fsource=giftcard.news) — Georgia Department of Revenue * [\[S58\] Georgia Department of Revenue: 2026 Employer's Tax Guide, updated June2026](https://dor.georgia.gov/document/document-document/2026-employers-tax-guide-updated-june-2026/download?utm%5Fsource=giftcard.news) — Georgia Department of Revenue * [\[S59\] Hawaii Department of Taxation: Announcement2024-03: scheduled annual income-tax changes](https://files.hawaii.gov/tax/news/announce/ann24-03.pdf?utm%5Fsource=giftcard.news) — Hawaii Department of Taxation * [\[S60\] Hawaii Department of Taxation: Hawaii income-tax FAQs](https://tax.hawaii.gov/faq/?utm%5Fsource=giftcard.news) — Hawaii Department of Taxation * [\[S61\] Hawaii Department of Taxation: General excise tax exemptions](https://tax.hawaii.gov/get/exemptions-get/?utm%5Fsource=giftcard.news) — Hawaii Department of Taxation * [\[S62\] Idaho State Tax Commission: Idaho 2025 individual income tax general information, revised March 2026](https://tax.idaho.gov/wp-content/uploads/forms/EIN00046/EIN00046%5F03-02-2026.pdf?utm%5Fsource=giftcard.news) — Idaho State Tax Commission * [\[S63\] Idaho State Tax Commission: Income tax resource category](https://tax.idaho.gov/search-category/income-tax/?utm%5Fsource=giftcard.news) — Idaho State Tax Commission * [\[S64\] Idaho State Tax Commission: Nonprofits and donations](https://tax.idaho.gov/taxes/sales-use/stguides-for-certain-groups-2/nonprofits-and-religious-groups/donations/?utm%5Fsource=giftcard.news) — Idaho State Tax Commission * [\[S65\] Illinois Department of Revenue: What is the Illinois personal exemption allowance?](https://tax.illinois.gov/questionsandanswers/answer.851.html?utm%5Fsource=giftcard.news) — Illinois Department of Revenue * [\[S66\] Illinois Department of Revenue: FY 2026-15: What's new for Illinois income taxes](https://tax.illinois.gov/research/publications/bulletins/fy-2026-15.html?utm%5Fsource=giftcard.news) — Illinois Department of Revenue * [\[S67\] Illinois Department of Revenue: Income tax rates](https://tax.illinois.gov/research/taxrates/income.html?utm%5Fsource=giftcard.news) — Illinois Department of Revenue * [\[S68\] Illinois Department of Revenue: Taxable income](https://tax.illinois.gov/individuals/taxableincome.html?utm%5Fsource=giftcard.news) — Illinois Department of Revenue * [\[S69\] Indiana Department of Revenue: Rates, fees and penalties](https://www.in.gov/dor/resources/tax-rates-and-reports/rates-fees-and-penalties/?utm%5Fsource=giftcard.news) — Indiana Department of Revenue * [\[S70\] Indiana Department of Revenue: Who should file a tax return?](https://www.in.gov/dor/i-am-a/individual/who-should-file/?utm%5Fsource=giftcard.news) — Indiana Department of Revenue * [\[S71\] Indiana Department of Revenue: Tax types: individual adjusted gross income tax](https://www.in.gov/dor/about/news-publications/our-team/tax-types/?utm%5Fsource=giftcard.news) — Indiana Department of Revenue * [\[S72\] Indiana Department of Revenue: Individual income tax frequently asked questions](https://www.in.gov/dor/i-am-a/individual/individual-faq/?utm%5Fsource=giftcard.news) — Indiana Department of Revenue * [\[S73\] Iowa Legislature: Iowa Code 2026 section 422.5](https://www.legis.iowa.gov/docs/code/2026/422.5.pdf?utm%5Fsource=giftcard.news) — Iowa Legislature * [\[S74\] Iowa Legislature: Iowa Code 2026 section 422.7](https://www.legis.iowa.gov/docs/code/2026/422.7.pdf?utm%5Fsource=giftcard.news) — Iowa Legislature * [\[S75\] Iowa Legislature: Iowa Code 2026 section 422.12](https://www.legis.iowa.gov/docs/code/2026/422.12.pdf?utm%5Fsource=giftcard.news) — Iowa Legislature * [\[S76\] Iowa Department of Revenue: Iowa tax and fee descriptions and rates](https://revenue.iowa.gov/taxes/tax-guidance/general/iowa-taxfee-descriptions-and-rates?utm%5Fsource=giftcard.news) — Iowa Department of Revenue * [\[S77\] Kansas Legislature: K.S.A. 79-32,110: rates of income tax](https://kslegislature.gov/b2025%5F26/laws/079%5F000%5F0000%5Fchapter/079%5F032%5F0000%5Farticle/079%5F032%5F0110%5Fsection/079%5F032%5F0110%5Fk/?utm%5Fsource=giftcard.news) — Kansas Legislature * [\[S78\] Kansas Department of Revenue: Frequently asked questions about individual income](https://www.ksrevenue.gov/faqs-taxii.html?utm%5Fsource=giftcard.news) — Kansas Department of Revenue * [\[S79\] Kansas Department of Revenue: Notice 25-06: income and privilege tax rate decreases contingent on revenue](https://www.ksrevenue.gov/taxnotices/notice25-06.pdf?utm%5Fsource=giftcard.news) — Kansas Department of Revenue * [\[S80\] Kentucky Department of Revenue: Kentucky DOR announces 2026 standard deduction](https://revenue.ky.gov/News/Pages/Kentucky-DOR-Announces-2026-Standard-Deduction.aspx?utm%5Fsource=giftcard.news) — Kentucky Department of Revenue * [\[S81\] Kentucky General Assembly: 2025 regular session House Bill 1](https://apps.legislature.ky.gov/record/25rs/hb1.html?utm%5Fsource=giftcard.news) — Kentucky General Assembly * [\[S82\] Kentucky Department of Revenue: Individual income tax](https://revenue.ky.gov/Individual/Individual-Income-Tax/Pages/default.aspx?utm%5Fsource=giftcard.news) — Kentucky Department of Revenue * [\[S83\] Louisiana Department of Revenue: 2026 FormIT-540ES instructions](https://dam.ldr.la.gov/taxforms/IT540ESi-2026.pdf?utm%5Fsource=giftcard.news) — Louisiana Department of Revenue * [\[S84\] Louisiana Legislature: Louisiana Revised Statutes47:294](https://www.legis.la.gov/legis/Law.aspx?d=101761&utm%5Fsource=giftcard.news) — Louisiana Legislature * [\[S85\] Louisiana Department of Revenue: Individual income tax overview](https://revenue.louisiana.gov/individuals/general-resources/individual-income-tax/?utm%5Fsource=giftcard.news) — Louisiana Department of Revenue * [\[S86\] Louisiana Office of the State Register: Louisiana Register, February20,2026, page308](https://bese.louisiana.gov/docs/default-source/rulemaking-docket/feb-louisiana-register.pdf?utm%5Fsource=giftcard.news) — Louisiana Office of the State Register * [\[S87\] Maine Revenue Services: 2026 individual income tax rate schedules, revisedMay20,2026](https://www.maine.gov/revenue/sites/maine.gov.revenue/files/2026-05/ind%5Ftax%5Frate%5Fsched%5F2026%5Frev.pdf?utm%5Fsource=giftcard.news) — Maine Revenue Services * [\[S88\] Maine Revenue Services: 2026 standard and itemized deduction phaseout worksheet](https://www.maine.gov/revenue/sites/maine.gov.revenue/files/inline-files/26%5Fitem%5Fstand%5F%20ded%5Fphaseout%5Fwksht%5F0.pdf?utm%5Fsource=giftcard.news) — Maine Revenue Services * [\[S89\] Maine Revenue Services: 2026 personal exemption phaseout worksheet](https://www.maine.gov/revenue/sites/maine.gov.revenue/files/inline-files/26%5F1040es%5Fpers%5Fexempt%5Fphaseout%5Fwksht.pdf?utm%5Fsource=giftcard.news) — Maine Revenue Services * [\[S90\] Maine Revenue Services: 2026 Form1040ES-ME worksheet](https://www.maine.gov/revenue/sites/maine.gov.revenue/files/inline-files/26%5F1040es%5Ffillable.pdf?utm%5Fsource=giftcard.news) — Maine Revenue Services * [\[S91\] Maryland General Assembly: Tax-General section10-105](https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg§ion=10-105&utm%5Fsource=giftcard.news) — Maryland General Assembly * [\[S92\] Maryland General Assembly: Tax-General section10-217](https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg&enactments=false§ion=10-217&utm%5Fsource=giftcard.news) — Maryland General Assembly * [\[S93\] Maryland Comptroller: 2026 Maryland employer withholding guide](https://www.marylandcomptroller.gov/content/dam/mdcomp/tax/instructions/withholding/2026/withholding-guide.pdf?utm%5Fsource=giftcard.news) — Maryland Comptroller * [\[S94\] Maryland General Assembly: Tax-General section10-211](https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg&enactments=false§ion=10-211&utm%5Fsource=giftcard.news) — Maryland General Assembly * [\[S95\] Massachusetts Department of Revenue: Massachusetts personal income tax exemptions](https://www.mass.gov/info-details/massachusetts-personal-income-tax-exemptions?utm%5Fsource=giftcard.news) — Massachusetts Department of Revenue * [\[S96\] Massachusetts Executive Office for Administration and Finance: Tax expenditure1.401: retirement contributions deduction](https://budget.digital.mass.gov/govbudget/fy27/tax-expenditure-budget/personal-income-tax/deductions-from-adjusted-gross-income/1-401?utm%5Fsource=giftcard.news) — Massachusetts Executive Office for Administration and Finance * [\[S97\] Massachusetts Department of Revenue: CircularM effectiveJanuary1,2026](https://www.mass.gov/doc/massachusetts-circular-m-income-tax-withholding-tables-at-50-effective-january-1-2026/download?utm%5Fsource=giftcard.news) — Massachusetts Department of Revenue * [\[S98\] Massachusetts Legislature: Massachusetts General Laws chapter62 section4](https://malegislature.gov/Laws/GeneralLaws/PartI/TitleIX/Chapter62/Section4?utm%5Fsource=giftcard.news) — Massachusetts Legislature * [\[S99\] USDA National Finance Center: 2026 Massachusetts payroll parameter update](https://help.nfc.usda.gov/bulletins/2026/1769797447.htm?utm%5Fsource=giftcard.news) — USDA National Finance Center * [\[S100\] Michigan Department of Treasury: 2026 annual income-tax rate determination, April15,2026](https://www.michigan.gov/treasury/news/2026/04/15/state-individual-income-tax-rate-for-2026-tax-year-determined?utm%5Fsource=giftcard.news) — Michigan Department of Treasury * [\[S101\] Michigan Department of Treasury: Calendar-year tax information](https://www.michigan.gov/taxes/business-taxes/withholding/calendar-year-tax-information?utm%5Fsource=giftcard.news) — Michigan Department of Treasury * [\[S102\] Michigan Department of Treasury: Revenue Administrative Bulletin2026-1](https://www.michigan.gov/taxes/rep-legal/rab/2026-revenue-administrative-bulletins/revenue-administrative-bulletin-2026-1?utm%5Fsource=giftcard.news) — Michigan Department of Treasury * [\[S103\] Michigan Department of Treasury: Cities imposing income tax](https://www.michigan.gov/taxes/citytax/what-cities-impose-an-income-tax?utm%5Fsource=giftcard.news) — Michigan Department of Treasury * [\[S104\] Minnesota Department of Revenue: 2026 income-tax inflation amounts, December16,2025](https://www.revenue.state.mn.us/press-release/2025-12-16/minnesota-income-tax-brackets-standard-deduction-and-dependent-exemption?utm%5Fsource=giftcard.news) — Minnesota Department of Revenue * [\[S105\] Minnesota Department of Revenue: Inflation-adjusted amounts for taxyear2026](https://www.revenue.state.mn.us/sites/default/files/2025-12/inflation-adjusted-amounts-2026.pdf?utm%5Fsource=giftcard.news) — Minnesota Department of Revenue * [\[S106\] Mississippi Department of Revenue: Individual income tax general information](https://www.dor.ms.gov/general-information?utm%5Fsource=giftcard.news) — Mississippi Department of Revenue * [\[S107\] Missouri Department of Revenue: 2026 estimated income tax instructions](https://dor.mo.gov/forms/MO-1040ES%5F2026.pdf?utm%5Fsource=giftcard.news) — Missouri Department of Revenue * [\[S108\] Missouri Revisor of Statutes: Revised Statutes section143.171](https://revisor.mo.gov/main/OneSection.aspx?section=143.171&utm%5Fsource=giftcard.news) — Missouri Revisor of Statutes * [\[S109\] Montana Department of Revenue: HB337 income tax changes](https://revenue.mt.gov/news/recent-news/HB-337?utm%5Fsource=giftcard.news) — Montana Department of Revenue * [\[S110\] Montana Department of Revenue: Publication1, 2026](https://revenuefiles.mt.gov/files/Forms/Publication-1/Publication-1-2026.pdf?utm%5Fsource=giftcard.news) — Montana Department of Revenue * [\[S111\] Nebraska Department of Revenue: 2026 Form1040N-ES instructions](https://revenue.nebraska.gov/sites/default/files/doc/tax-forms/2025/f%5F1040N-ES.pdf?utm%5Fsource=giftcard.news) — Nebraska Department of Revenue * [\[S112\] Nebraska Department of Revenue: Individual income tax forms](https://revenue.nebraska.gov/about/forms/individual-income-tax-forms?utm%5Fsource=giftcard.news) — Nebraska Department of Revenue * [\[S113\] Nebraska Department of Revenue: Chapter22 individual income tax regulations](https://revenue.nebraska.gov/about/legal-information/regulations/chapter-22-individual-income-tax?utm%5Fsource=giftcard.news) — Nebraska Department of Revenue * [\[S114\] Nevada Legislature: Nevada Constitution, Article10 section1(9)](https://www.leg.state.nv.us/const/nvconst.html?utm%5Fsource=giftcard.news) — Nevada Legislature * [\[S115\] Nevada Department of Taxation: Nevada Tax Notes issue194](https://tax.nv.gov/wp-content/uploads/2024/05/01-2023-Tax-Notes-Issue-194-compressed.pdf?utm%5Fsource=giftcard.news) — Nevada Department of Taxation * [\[S116\] New Hampshire Department of Revenue Administration: Interest and Dividends Tax](https://www.revenue.nh.gov/taxes-glance/interest-dividends-tax?utm%5Fsource=giftcard.news) — New Hampshire Department of Revenue Administration * [\[S117\] New Hampshire Department of Revenue Administration: Interest and Dividends Tax repeal announcement](https://www.revenue.nh.gov/news-and-media/interest-dividends-tax-repeal?utm%5Fsource=giftcard.news) — New Hampshire Department of Revenue Administration * [\[S118\] New Jersey Division of Taxation: Current tax tables and rate schedules](https://nj.gov/njbonds/treasury/taxation/taxtables.shtml?utm%5Fsource=giftcard.news) — New Jersey Division of Taxation * [\[S119\] New Jersey Division of Taxation: Current individual tax rate schedule](https://nj.gov/njbonds/treasury/taxation/pdf/current/njtaxratesch.pdf?utm%5Fsource=giftcard.news) — New Jersey Division of Taxation * [\[S120\] New Jersey Division of Taxation: Personal exemptions](https://www.nj.gov/treasury/taxation/njit2.shtml?utm%5Fsource=giftcard.news) — New Jersey Division of Taxation * [\[S121\] New Jersey Division of Taxation: Exempt income](https://www.nj.gov/treasury/taxation/njit12.shtml?utm%5Fsource=giftcard.news) — New Jersey Division of Taxation * [\[S122\] New Mexico Taxation and Revenue Department: TRD analysis of2026 House Bill93](https://www.nmlegis.gov/Sessions/26%20Regular/AgencyAnalysis/HB0093%5F333.pdf?utm%5Fsource=giftcard.news) — New Mexico Taxation and Revenue Department * [\[S123\] New Mexico Legislature: 2026 House Bill93 official status](https://www.nmlegis.gov/Legislation/Legislation?chamber=H&legNo=93&legType=B&year=26&utm%5Fsource=giftcard.news) — New Mexico Legislature * [\[S124\] New Mexico Taxation and Revenue Department: Personal income tax information overview](https://www.tax.newmexico.gov/individuals/personal-income-tax-information-overview/?utm%5Fsource=giftcard.news) — New Mexico Taxation and Revenue Department * [\[S125\] New York State Department of Taxation and Finance: 2026 FormIT-2105-I estimated income tax instructions](https://www.tax.ny.gov/pdf/current%5Fforms/it/it2105i.pdf?utm%5Fsource=giftcard.news) — New York State Department of Taxation and Finance * [\[S126\] New York State Department of Taxation and Finance: 2026 withholding tax rate changes](https://www.tax.ny.gov/bus/wt/rate.htm?utm%5Fsource=giftcard.news) — New York State Department of Taxation and Finance * [\[S127\] North Carolina Department of Revenue: 2026 FormNC-40 estimated tax instructions](https://www.ncdor.gov/individual-estimated-income-tax/open?utm%5Fsource=giftcard.news) — North Carolina Department of Revenue * [\[S128\] North Carolina Department of Revenue: North Carolina standard or itemized deductions](https://www.ncdor.gov/taxes-forms/individual-income-tax/filing-topics/north-carolina-standard-deduction-or-north-carolina-itemized-deductions?utm%5Fsource=giftcard.news) — North Carolina Department of Revenue * [\[S129\] North Carolina Department of Revenue: Personal Taxes Bulletin,2026 withholding provisions](https://www.ncdor.gov/documents/bulletins/2025-personal-taxes-bulletin/open?utm%5Fsource=giftcard.news) — North Carolina Department of Revenue * [\[S130\] North Dakota Office of State Tax Commissioner: 2026 FormND-1ES instructions](https://www.tax.nd.gov/sites/www/files/documents/forms/individual/2025-iit/28709-form-nd-1es-2026.pdf?utm%5Fsource=giftcard.news) — North Dakota Office of State Tax Commissioner * [\[S131\] Ohio General Assembly: Ohio Revised Code 5747.02: 2026 individual income tax](https://codes.ohio.gov/ohio-revised-code/section-5747.02?utm%5Fsource=giftcard.news) — Ohio General Assembly * [\[S132\] Ohio General Assembly: Ohio Revised Code 5747.025: personal exemptions](https://codes.ohio.gov/ohio-revised-code/section-5747.025?utm%5Fsource=giftcard.news) — Ohio General Assembly * [\[S133\] Ohio Legislative Service Commission: HB 96 enacted tax comparison](https://www.lsc.ohio.gov/assets/legislation/136/hb96/en0/files/hb96-tax-comparison-document-as-enacted-136th-general-assembly.pdf?utm%5Fsource=giftcard.news) — Ohio Legislative Service Commission * [\[S134\] Ohio Department of Taxation: 2025 Ohio individual income-tax instructions: indexed exemption table](https://dam.assets.ohio.gov/image/upload/v1767095693/tax.ohio.gov/forms/ohio%5Findividual/individual/2025/it1040-booklet.pdf?utm%5Fsource=giftcard.news) — Ohio Department of Taxation * [\[S135\] Ohio General Assembly: Ohio Revised Code 5747.01: income definitions](https://codes.ohio.gov/ohio-revised-code/section-5747.01?utm%5Fsource=giftcard.news) — Ohio General Assembly * [\[S136\] Oklahoma Legislature: HB 2764 enrolled legislation](https://www.oklegislature.gov/cf%5Fpdf/2025-26%20ENR/hB/HB2764%20ENR.PDF?utm%5Fsource=giftcard.news) — Oklahoma Legislature * [\[S137\] Oklahoma Legislature: HB 2764 legislative history](https://www.oklegislature.gov/BillInfo.aspx?Bill=hb2764&Session=2500&utm%5Fsource=giftcard.news) — Oklahoma Legislature * [\[S138\] Oklahoma Tax Commission: Filing individual taxes](https://oklahoma.gov/tax/individuals/file-taxes.html?utm%5Fsource=giftcard.news) — Oklahoma Tax Commission * [\[S139\] Oklahoma Tax Commission: Personal and dependent exemptions](https://oklahoma.gov/tax/individuals/exemptions.html?utm%5Fsource=giftcard.news) — Oklahoma Tax Commission * [\[S140\] Oregon Legislative Revenue Office: Oregon Public Finance Basic Facts, 2026, personal income tax table](https://www.oregonlegislature.gov/lro/Documents/Basic%20Facts%202026.pdf?utm%5Fsource=giftcard.news) — Oregon Legislative Revenue Office * [\[S141\] Oregon Legislature: Oregon Revised Statutes chapter 316](https://www.oregonlegislature.gov/bills%5Flaws/ors/ors316.html?utm%5Fsource=giftcard.news) — Oregon Legislature * [\[S142\] Oregon Department of Revenue: 2026 Oregon withholding formulas, indexed parameter schedules](https://www.oregon.gov/dor/forms/FormsPubs/withholding-tax-formulas%5F206-436%5F2026.pdf?utm%5Fsource=giftcard.news) — Oregon Department of Revenue * [\[S143\] Pennsylvania Department of Revenue: Pennsylvania personal income tax](https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/personal-income-tax?utm%5Fsource=giftcard.news) — Pennsylvania Department of Revenue * [\[S144\] Pennsylvania Department of Revenue: Pennsylvania PIT Guide: Gross Compensation](https://www.pa.gov/agencies/revenue/forms-and-publications/pa-personal-income-tax-guide/gross-compensation?utm%5Fsource=giftcard.news) — Pennsylvania Department of Revenue * [\[S145\] Pennsylvania Department of Revenue: Pennsylvania PIT Guide: Deductions and Credits](https://www.pa.gov/agencies/revenue/forms-and-publications/pa-personal-income-tax-guide/deductions-and-credits?utm%5Fsource=giftcard.news) — Pennsylvania Department of Revenue * [\[S146\] Rhode Island Division of Taxation: Advisory 2025-22: 2026 inflation adjustments](https://tax.ri.gov/sites/g/files/xkgbur541/files/2025-11/ADV%5F2025%5F22%5FInflation%5FAdjustments.pdf?utm%5Fsource=giftcard.news) — Rhode Island Division of Taxation * [\[S147\] Rhode Island Division of Taxation: Personal income tax](https://tax.ri.gov/tax-sections/personal-income-tax?utm%5Fsource=giftcard.news) — Rhode Island Division of Taxation * [\[S148\] Rhode Island Division of Taxation: Declaratory Ruling 2023-01: employee rewards platform](https://tax.ri.gov/guidance/declaratory-rulings/ruling-request-no-2023-01?utm%5Fsource=giftcard.news) — Rhode Island Division of Taxation * [\[S149\] South Carolina Department of Revenue: Information Letter 26-20: 2026 individual income-tax reform](https://dor.sc.gov/sites/dor/files/policies/IL26-20.pdf?utm%5Fsource=giftcard.news) — South Carolina Department of Revenue * [\[S150\] South Carolina Department of Revenue: Individual income tax](https://www.dor.sc.gov/iit?utm%5Fsource=giftcard.news) — South Carolina Department of Revenue * [\[S151\] South Carolina Legislature: South Carolina Code Title 12 Chapter 6](https://www.scstatehouse.gov/code/t12c006.php?utm%5Fsource=giftcard.news) — South Carolina Legislature * [\[S152\] South Dakota Department of Revenue: South Dakota sales and use tax guide](https://dor.sd.gov/media/jasd4akq/2022-1-sales-use-tax-guide.pdf?utm%5Fsource=giftcard.news) — South Dakota Department of Revenue * [\[S153\] South Dakota Department of Revenue: Beauty salons tax fact sheet](https://dor.sd.gov/media/00iatnn2/beauty-salons.pdf?utm%5Fsource=giftcard.news) — South Dakota Department of Revenue * [\[S154\] South Dakota Department of Revenue: Relief Agencies, January 2026](https://dor.sd.gov/media/ukijenvt/relief-agencies.pdf?utm%5Fsource=giftcard.news) — South Dakota Department of Revenue * [\[S155\] Tennessee Department of Revenue: Hall income tax: due date and tax rates](https://www.tn.gov/revenue/taxes/hall-income-tax/due-date-and-tax-rates.html?utm%5Fsource=giftcard.news) — Tennessee Department of Revenue * [\[S156\] Tennessee Department of Revenue: HIT-4: Hall income tax rate](https://revenue.support.tn.gov/hc/en-us/articles/360057355792-HIT-4-Hall-Income-Tax-Rate?utm%5Fsource=giftcard.news) — Tennessee Department of Revenue * [\[S157\] Tennessee Department of Treasury: TNStars: ways to gift an education](https://tnstars.treasury.tn.gov/Gift-an-Education/Ways-to-Gift?utm%5Fsource=giftcard.news) — Tennessee Department of Treasury * [\[S158\] Texas Comptroller of Public Accounts: Starting a New Business: Texas tax framework](https://comptroller.texas.gov/economy/fiscal-notes/archive/2016/february/starting.php?utm%5Fsource=giftcard.news) — Texas Comptroller of Public Accounts * [\[S159\] Texas Comptroller of Public Accounts: Restaurants and the Texas sales tax](https://comptroller.texas.gov/taxes/publications/94-117.php?utm%5Fsource=giftcard.news) — Texas Comptroller of Public Accounts * [\[S160\] Texas Comptroller of Public Accounts: Texas sales-tax guidance letter 202308003L](https://star.comptroller.texas.gov/view/202308003L?q1=202308003L+&utm%5Fsource=giftcard.news) — Texas Comptroller of Public Accounts * [\[S161\] Utah Legislature: 2026 enrolled SB 60](https://le.utah.gov/~2026/bills/sbillenr/SB0060.pdf?utm%5Fsource=giftcard.news) — Utah Legislature * [\[S162\] Utah Legislature: Utah Code 59-10-1018, effective January 1,2026](https://le.utah.gov/xcode/Title59/Chapter10/C59-10-S1018%5F2026050620260506.pdf?utm%5Fsource=giftcard.news) — Utah Legislature * [\[S163\] Utah State Tax Commission: Publication 14: employer withholding](https://tax.utah.gov/forms-pubs/pub-14/?utm%5Fsource=giftcard.news) — Utah State Tax Commission * [\[S164\] Vermont General Assembly: Vermont Statutes 32 V.S.A.5822](https://legislature.vermont.gov/statutes/section/32/151/05822?utm%5Fsource=giftcard.news) — Vermont General Assembly * [\[S165\] Vermont General Assembly: Vermont Statutes Title 32 Chapter 151](https://legislature.vermont.gov/statutes/fullchapter/32/151?utm%5Fsource=giftcard.news) — Vermont General Assembly * [\[S166\] Vermont Department of Taxes: Filing season frequently asked questions](https://tax.vermont.gov/filing-season-faqs?utm%5Fsource=giftcard.news) — Vermont Department of Taxes * [\[S167\] Vermont Department of Taxes: 2026 VT Tax Tables document listing](https://tax.vermont.gov/document/2026-vt-tax-tables?utm%5Fsource=giftcard.news) — Vermont Department of Taxes * [\[S168\] Virginia Department of Taxation: New Virginia tax laws](https://www.tax.virginia.gov/news/new-virginia-tax-laws?utm%5Fsource=giftcard.news) — Virginia Department of Taxation * [\[S169\] Virginia Department of Taxation: Virginia exemptions](https://www.tax.virginia.gov/exemptions?utm%5Fsource=giftcard.news) — Virginia Department of Taxation * [\[S170\] Virginia Department of Taxation: Virginia miscellaneous filing information: tax rates](https://www.tax.virginia.gov/miscellaneous-filing?utm%5Fsource=giftcard.news) — Virginia Department of Taxation * [\[S171\] Virginia General Assembly: Virginia Code 58.1-301](https://law.lis.virginia.gov/vacode/title58.1/chapter3/section58.1-301/?utm%5Fsource=giftcard.news) — Virginia General Assembly * [\[S172\] Washington Department of Revenue: Washington income-tax frequently asked questions](https://dor.wa.gov/taxes-rates/income-tax/frequently-asked-questions-about-income-tax?utm%5Fsource=giftcard.news) — Washington Department of Revenue * [\[S173\] Washington Department of Revenue: Hiring employees](https://dor.wa.gov/manage-business/grow-business/hiring-employees?utm%5Fsource=giftcard.news) — Washington Department of Revenue * [\[S174\] Washington Department of Revenue: Gift cards, gift certificates and layaway purchases](https://dor.wa.gov/forms-publications/publications-subject/tax-topics/gift-cards-gift-certificates-and-layaway-purchases?utm%5Fsource=giftcard.news) — Washington Department of Revenue * [\[S175\] West Virginia Legislature: West Virginia Code 11-21-4j: 2026 rates](https://code.wvlegislature.gov/11-21-4j/?utm%5Fsource=giftcard.news) — West Virginia Legislature * [\[S176\] West Virginia Legislature: West Virginia Code 11-21-16: personal exemptions](https://code.wvlegislature.gov/11-21-16/?utm%5Fsource=giftcard.news) — West Virginia Legislature * [\[S177\] West Virginia Legislature: West Virginia Code 11-21-12: adjusted gross income](https://code.wvlegislature.gov/11-21-12/?utm%5Fsource=giftcard.news) — West Virginia Legislature * [\[S178\] West Virginia Legislature: West Virginia Code 11-21-11: taxable income](https://code.wvlegislature.gov/11-21-11/?utm%5Fsource=giftcard.news) — West Virginia Legislature * [\[S179\] West Virginia Legislature: West Virginia Code 11-21-13: deduction discontinued](https://code.wvlegislature.gov/11-21-13/?utm%5Fsource=giftcard.news) — West Virginia Legislature * [\[S180\] Wisconsin Department of Revenue: 2026 Form 1-ES estimated income-tax instructions](https://www.revenue.wi.gov/TaxForms2026/2026-Form1-ES-Inst.pdf?utm%5Fsource=giftcard.news) — Wisconsin Department of Revenue * [\[S181\] Wisconsin Department of Revenue: Wisconsin adoption of federal TCJA provisions](https://www.revenue.wi.gov/DORFAQ/IRCProvisions2017.pdf?utm%5Fsource=giftcard.news) — Wisconsin Department of Revenue * [\[S182\] Wyoming Business Council: Wyoming business resources: state tax structure](https://wyomingbusiness.org/why-wyoming/business-resources/?utm%5Fsource=giftcard.news) — Wyoming Business Council * [\[S183\] Wyoming Department of Revenue: Wyoming Excise Tax Division educational materials](https://excise-tax-div.wyo.gov/general-administrative/educational-materials?utm%5Fsource=giftcard.news) — Wyoming Department of Revenue * [\[S184\] Wyoming Department of Revenue: Gift Cards and Gift Certificates, revised July 2026](https://drive.google.com/file/d/1VTPY4YQC2OPZExEhsd0P0Ao0Pu4f7Jyn/view?utm%5Fsource=giftcard.news) — Wyoming Department of Revenue * [\[S185\] Statista: Preference of physical or digital gift cards among consumers in the United States in 2024, by age group](https://www.statista.com/statistics/1560502/digital-physical-gift-cards-us/?utm%5Fsource=giftcard.news) — Statista * [\[S186\] Toast original research](https://pos.toasttab.com/blog/on-the-line/restaurant-gift-card-insights?utm%5Fsource=giftcard.news) — Toast * [\[S187\] Statista: Share of people who have an unused gift card in the United States from 2024 to 2025](https://www.statista.com/statistics/1560254/people-who-have-unused-gift-cards-us/?utm%5Fsource=giftcard.news) — Statista * [\[S188\] CivicScience original research](https://civicscience.com/trend-to-watch-slightly-more-americans-spending-holiday-gift-cards-on-essentials-this-year/?utm%5Fsource=giftcard.news) — CivicScience * [\[S189\] Statista: Leading reasons why consumers did not use their gift card balance in 2024](https://www.statista.com/statistics/1535498/unused-gift-card-balances/?utm%5Fsource=giftcard.news) — Statista * [\[S190\] Accenture holiday research](https://www.accenture.com/us-en/insights/consulting/consumer-holiday-research?utm%5Fsource=giftcard.news) — Accenture * [\[S191\] Fiserv Q4 2024 Gift Card Gauge](https://www.carat.fiserv.com/content/dam/carat/us/en/pdf/q4-2024-gift-card-gauge.pdf?utm%5Fsource=giftcard.news) — Fiserv * [\[S192\] Incentive Research Foundation 2026 industry outlook](https://theirf.org/research%5Fpost/industry-outlook-for-2026-merchandise-gift-cards-and-event-gifting/?utm%5Fsource=giftcard.news) — Incentive Research Foundation * [\[S193\] Cornell Legal Information Institute: Social Security wage definition](https://www.law.cornell.edu/uscode/text/26/3121?utm%5Fsource=giftcard.news) — Cornell Legal Information Institute * [\[S194\] Cornell Legal Information Institute: income-tax withholding wage definition](https://www.law.cornell.edu/uscode/text/26/3401?utm%5Fsource=giftcard.news) — Cornell Legal Information Institute * [\[S195\] Internal Revenue Service: Publication 15, 2026 employer tax guide](https://www.irs.gov/publications/p15?utm%5Fsource=giftcard.news) — Internal Revenue Service * [\[S196\] Internal Revenue Service: Employer payment of employee taxes](https://www.irs.gov/publications/p15a?utm%5Fsource=giftcard.news) — Internal Revenue Service ## In this article ### Companies * [Accenture](https://giftcard.news/company/accenture/) * [CivicScience](https://giftcard.news/company/civicscience/) * [Fiserv](https://giftcard.news/company/fiserv/) * [Incentive Research Foundation](https://giftcard.news/company/incentive-research-foundation/) * [Statista](https://giftcard.news/company/statista/) * [Toast](https://giftcard.news/company/toast/) ### Organizations * [Alabama Department of Revenue](https://giftcard.news/organization/alabama-department-of-revenue/) * [Alabama Legislative Services Agency](https://giftcard.news/organization/alabama-legislative-services-agency/) * [Alaska Court System](https://giftcard.news/organization/alaska-court-system/) * [Alaska Legislature](https://giftcard.news/organization/alaska-legislature/) * [Arizona Department of Revenue](https://giftcard.news/organization/arizona-department-of-revenue/) * [Arizona Legislature](https://giftcard.news/organization/arizona-legislature/) * [Arkansas Department of Finance and Administration](https://giftcard.news/organization/arkansas-department-of-finance-and-administration/) * [Arkansas Economic Development Commission](https://giftcard.news/organization/arkansas-economic-development-commission/) * [Arkansas House of Representatives](https://giftcard.news/organization/arkansas-house-of-representatives/) * [California Franchise Tax Board](https://giftcard.news/organization/california-franchise-tax-board/) * [Colorado Department of Revenue](https://giftcard.news/organization/colorado-department-of-revenue/) * [Colorado General Assembly, Legislative Council Staff](https://giftcard.news/organization/colorado-general-assembly-legislative-council-staff/) * [Colorado Office of the State Auditor](https://giftcard.news/organization/colorado-office-of-the-state-auditor/) * [Connecticut Department of Revenue Services](https://giftcard.news/organization/connecticut-department-of-revenue-services/) * [Cornell Legal Information Institute](https://giftcard.news/organization/cornell-legal-information-institute/) * [Council of the District of Columbia](https://giftcard.news/organization/council-of-the-district-of-columbia/) * [Delaware Division of Revenue](https://giftcard.news/organization/delaware-division-of-revenue/) * [Delaware General Assembly](https://giftcard.news/organization/delaware-general-assembly/) * [District of Columbia Office of Tax and Revenue](https://giftcard.news/organization/district-of-columbia-office-of-tax-and-revenue/) * [Florida Department of Revenue](https://giftcard.news/organization/florida-department-of-revenue/) * [Florida Legislature, Office of Economic and Demographic Research](https://giftcard.news/organization/florida-legislature-office-of-economic-and-demographic-research/) * [Georgia Department of Revenue](https://giftcard.news/organization/georgia-department-of-revenue/) * [Hawaii Department of Taxation](https://giftcard.news/organization/hawaii-department-of-taxation/) * [Idaho State Tax Commission](https://giftcard.news/organization/idaho-state-tax-commission/) * [Illinois Department of Revenue](https://giftcard.news/organization/illinois-department-of-revenue/) * [Indiana Department of Revenue](https://giftcard.news/organization/indiana-department-of-revenue/) * [Internal Revenue Service](https://giftcard.news/organization/internal-revenue-service/) * [Iowa Department of Revenue](https://giftcard.news/organization/iowa-department-of-revenue/) * [Iowa Legislature](https://giftcard.news/organization/iowa-legislature/) * [Kansas Department of Revenue](https://giftcard.news/organization/kansas-department-of-revenue/) * [Kansas Legislature](https://giftcard.news/organization/kansas-legislature/) * [Kentucky Department of Revenue](https://giftcard.news/organization/kentucky-department-of-revenue/) * [Kentucky General Assembly](https://giftcard.news/organization/kentucky-general-assembly/) * [Louisiana Department of Revenue](https://giftcard.news/organization/louisiana-department-of-revenue/) * [Louisiana Legislature](https://giftcard.news/organization/louisiana-legislature/) * [Louisiana Office of the State Register](https://giftcard.news/organization/louisiana-office-of-the-state-register/) * [Maine Revenue Services](https://giftcard.news/organization/maine-revenue-services/) * [Maryland Comptroller](https://giftcard.news/organization/maryland-comptroller/) * [Maryland General Assembly](https://giftcard.news/organization/maryland-general-assembly/) * [Massachusetts Department of Revenue](https://giftcard.news/organization/massachusetts-department-of-revenue/) * [Massachusetts Executive Office for Administration and Finance](https://giftcard.news/organization/massachusetts-executive-office-for-administration-and-finance/) * [Massachusetts Legislature](https://giftcard.news/organization/massachusetts-legislature/) * [Michigan Department of Treasury](https://giftcard.news/organization/michigan-department-of-treasury/) * [Minnesota Department of Revenue](https://giftcard.news/organization/minnesota-department-of-revenue/) * [Mississippi Department of Revenue](https://giftcard.news/organization/mississippi-department-of-revenue/) * [Missouri Department of Revenue](https://giftcard.news/organization/missouri-department-of-revenue/) * [Missouri Revisor of Statutes](https://giftcard.news/organization/missouri-revisor-of-statutes/) * [Montana Department of Revenue](https://giftcard.news/organization/montana-department-of-revenue/) * [Nebraska Department of Revenue](https://giftcard.news/organization/nebraska-department-of-revenue/) * [Nevada Department of Taxation](https://giftcard.news/organization/nevada-department-of-taxation/) * [Nevada Legislature](https://giftcard.news/organization/nevada-legislature/) * [New Hampshire Department of Revenue Administration](https://giftcard.news/organization/new-hampshire-department-of-revenue-administration/) * [New Jersey Division of Taxation](https://giftcard.news/organization/new-jersey-division-of-taxation/) * [New Mexico Legislature](https://giftcard.news/organization/new-mexico-legislature/) * [New Mexico Taxation and Revenue Department](https://giftcard.news/organization/new-mexico-taxation-and-revenue-department/) * [New York State Department of Taxation and Finance](https://giftcard.news/organization/new-york-state-department-of-taxation-and-finance/) * [North Carolina Department of Revenue](https://giftcard.news/organization/north-carolina-department-of-revenue/) * [North Dakota Office of State Tax Commissioner](https://giftcard.news/organization/north-dakota-office-of-state-tax-commissioner/) * [Ohio Department of Taxation](https://giftcard.news/organization/ohio-department-of-taxation/) * [Ohio General Assembly](https://giftcard.news/organization/ohio-general-assembly/) * [Ohio Legislative Service Commission](https://giftcard.news/organization/ohio-legislative-service-commission/) * [Oklahoma Legislature](https://giftcard.news/organization/oklahoma-legislature/) * [Oklahoma Tax Commission](https://giftcard.news/organization/oklahoma-tax-commission/) * [Oregon Department of Revenue](https://giftcard.news/organization/oregon-department-of-revenue/) * [Oregon Legislative Revenue Office](https://giftcard.news/organization/oregon-legislative-revenue-office/) * [Oregon Legislature](https://giftcard.news/organization/oregon-legislature/) * [Pennsylvania Department of Revenue](https://giftcard.news/organization/pennsylvania-department-of-revenue/) * [Rhode Island Division of Taxation](https://giftcard.news/organization/rhode-island-division-of-taxation/) * [South Carolina Department of Revenue](https://giftcard.news/organization/south-carolina-department-of-revenue/) * [South Carolina Legislature](https://giftcard.news/organization/south-carolina-legislature/) * [South Dakota Department of Revenue](https://giftcard.news/organization/south-dakota-department-of-revenue/) * [Tennessee Department of Revenue](https://giftcard.news/organization/tennessee-department-of-revenue/) * [Tennessee Department of Treasury](https://giftcard.news/organization/tennessee-department-of-treasury/) * [Texas Comptroller of Public Accounts](https://giftcard.news/organization/texas-comptroller-of-public-accounts/) * [USDA National Finance Center](https://giftcard.news/organization/usda-national-finance-center/) * [Utah Legislature](https://giftcard.news/organization/utah-legislature/) * [Utah State Tax Commission](https://giftcard.news/organization/utah-state-tax-commission/) * [Vermont Department of Taxes](https://giftcard.news/organization/vermont-department-of-taxes/) * [Vermont General Assembly](https://giftcard.news/organization/vermont-general-assembly/) * [Virginia Department of Taxation](https://giftcard.news/organization/virginia-department-of-taxation/) * [Virginia General Assembly](https://giftcard.news/organization/virginia-general-assembly/) * [Washington Department of Revenue](https://giftcard.news/organization/washington-department-of-revenue/) * [West Virginia Legislature](https://giftcard.news/organization/west-virginia-legislature/) * [Wisconsin Department of Revenue](https://giftcard.news/organization/wisconsin-department-of-revenue/) * [Wyoming Business Council](https://giftcard.news/organization/wyoming-business-council/) * [Wyoming Department of Revenue](https://giftcard.news/organization/wyoming-department-of-revenue/) Share [ ](https://x.com/intent/post?url=https%3A%2F%2Fgiftcard.news%2Fresearch-trends%2Fus-gift-card-tax-rules%2F%3Futm%5Fsource%3Dx%26utm%5Fmedium%3Dsocial&text=Are%20Gift%20Cards%20Taxable%3F%20US%20Rules%20and%20a%2050-State%20Tax%20Map "X") [ ](https://www.linkedin.com/sharing/share-offsite/?url=https%3A%2F%2Fgiftcard.news%2Fresearch-trends%2Fus-gift-card-tax-rules%2F%3Futm%5Fsource%3Dlinkedin%26utm%5Fmedium%3Dsocial "LinkedIn") [ ](https://wa.me/?text=Are%20Gift%20Cards%20Taxable%3F%20US%20Rules%20and%20a%2050-State%20Tax%20Map%20https%3A%2F%2Fgiftcard.news%2Fresearch-trends%2Fus-gift-card-tax-rules%2F%3Futm%5Fsource%3Dwhatsapp%26utm%5Fmedium%3Dsocial "WhatsApp") ![Portrait of Oliver Reed](https://giftcard.news/images/variants/v1/oliver-reed-editorial-portrait-w320.webp) About the author ## [Oliver Reed](https://giftcard.news/author/oliver-reed/) Journalist — Industry Deals & Research Oliver Reed covers industry acquisitions, investment and market research for Gift Card News. ## Related articles [Research & Trends](https://giftcard.news/research-trends/) Analysis ### [Rebate Breakage and Escheatment: A 50-State Guide to Unused Rewards](https://giftcard.news/research-trends/rebate-breakage-escheatment-us/) [Oliver Reed](https://giftcard.news/author/oliver-reed/) September 19, 2026 131 min [Research & Trends](https://giftcard.news/research-trends/) Analysis ### [Digital Gift Cards in Latin America and the Caribbean: A 33-Country Research Atlas](https://giftcard.news/research-trends/latam-digital-gift-card-markets/) [Oliver Reed](https://giftcard.news/author/oliver-reed/) September 18, 2026 99 min [Research & Trends](https://giftcard.news/research-trends/) Analysis ### [MENA’s Digital Gift Card Markets: A Country-by-Country Research Atlas](https://giftcard.news/research-trends/mena-digital-gift-card-markets/) [Oliver Reed](https://giftcard.news/author/oliver-reed/) September 18, 2026 66 min From reading to building ## Your next move in gift cards. Tell us what you’re building. We’ll help you explore suitable providers. [Find a provider ](https://giftcard.news/find-a-provider/) **In this report** 1. [When is a gift card taxable?](#article-section-when-is-a-gift-card-taxable) 2. [Employee Gift Card Tax Rules in the US](#article-section-employee-gift-card-tax-rules-in-the-us) 3. [Freelancers and service providers](#article-section-freelancers-and-service-providers) 4. [Research incentives, prizes and referrals](#article-section-research-incentives-prizes-and-referrals) 5. [Personal gifts, rebates and refunds](#article-section-personal-gifts-rebates-and-refunds) 6. [Valuation, timing and reporting in 2026](#article-section-valuation-timing-and-reporting-in-2026) 7. [Reading the 2026 income-tax map](#article-section-reading-the-2026-income-tax-map) 8. [Consumer evidence from Statista and incentive research](#article-section-consumer-evidence-from-statista-and-incentive-research) 9. [The 51-jurisdiction atlas](#article-section-the-51-jurisdiction-atlas) 10. [Alabama: the federal-tax deduction changes the comparison](#article-section-alabama-the-federal-tax-deduction-changes-the-comparison) 11. [Alaska: a confirmed zero at the state income-tax level](#article-section-alaska-a-confirmed-zero-at-the-state-income-tax-level) 12. [Arizona: a flat rate applied after the correct deduction](#article-section-arizona-a-flat-rate-applied-after-the-correct-deduction) 13. [Arkansas: a 2026 rate cut with an annual-return evidence gap](#article-section-arkansas-a-2026-rate-cut-with-an-annual-return-evidence-gap) 14. [California: annual indexing must be verified before a number is published](#article-section-california-annual-indexing-must-be-verified-before-a-number-is-published) 15. [Colorado: federal taxable income is known, but the final rate needs confirmation](#article-section-colorado-federal-taxable-income-is-known-but-the-final-rate-needs-confirmation) 16. [Connecticut: the addback matters even though it does not change](#article-section-connecticut-the-addback-matters-even-though-it-does-not-change) 17. [Delaware: the standard deduction and personal credit both enter the result](#article-section-delaware-the-standard-deduction-and-personal-credit-both-enter-the-result) 18. [District of Columbia: deductions keep the benchmark in the 6.5% bracket](#article-section-district-of-columbia-deductions-keep-the-benchmark-in-the-6-5-bracket) 19. [Florida: no personal income tax, with the federal layer still separate](#article-section-florida-no-personal-income-tax-with-the-federal-layer-still-separate) 20. [Georgia: use the updated 2026 rate and deduction together](#article-section-georgia-use-the-updated-2026-rate-and-deduction-together) 21. [Hawaii: the 2026 deduction expands while the bracket schedule continues](#article-section-hawaii-the-2026-deduction-expands-while-the-bracket-schedule-continues) 22. [Idaho: an indexed tax-free threshold still needs confirmation](#article-section-idaho-an-indexed-tax-free-threshold-still-needs-confirmation) 23. [Illinois: the personal exemption changes annual tax, not the increment](#article-section-illinois-the-personal-exemption-changes-annual-tax-not-the-increment) 24. [Indiana: the state result leaves county income tax separate](#article-section-indiana-the-state-result-leaves-county-income-tax-separate) 25. [Iowa: federal taxable income and a small personal credit](#article-section-iowa-federal-taxable-income-and-a-small-personal-credit) 26. [Kansas: the revenue trigger did not reduce 2026 rates](#article-section-kansas-the-revenue-trigger-did-not-reduce-2026-rates) 27. [Kentucky: a lower 2026 rate with its own standard deduction](#article-section-kentucky-a-lower-2026-rate-with-its-own-standard-deduction) 28. [Louisiana: the flat rate is clear, the final deduction needs confirmation](#article-section-louisiana-the-flat-rate-is-clear-the-final-deduction-needs-confirmation) 29. [Maine: use the revised deduction and the middle bracket](#article-section-maine-use-the-revised-deduction-and-the-middle-bracket) 30. [Maryland: keep county tax outside the statewide comparison](#article-section-maryland-keep-county-tax-outside-the-statewide-comparison) 31. [Massachusetts: account for the capped payroll-tax deduction](#article-section-massachusetts-account-for-the-capped-payroll-tax-deduction) 32. [Michigan: the confirmed annual rate is separate from city taxes](#article-section-michigan-the-confirmed-annual-rate-is-separate-from-city-taxes) 33. [Minnesota: distinguish a dependent exemption from your own deduction](#article-section-minnesota-distinguish-a-dependent-exemption-from-your-own-deduction) 34. [Mississippi: apply the zero band after the deductions](#article-section-mississippi-apply-the-zero-band-after-the-deductions) 35. [Missouri: the federal tax deduction changes the card's state cost](#article-section-missouri-the-federal-tax-deduction-changes-the-card-s-state-cost) 36. [Montana: distinguish the 2026 brackets from next year's reductions](#article-section-montana-distinguish-the-2026-brackets-from-next-year-s-reductions) 37. [Nebraska: subtract the personal credit from tax, not income](#article-section-nebraska-subtract-the-personal-credit-from-tax-not-income) 38. [Nevada: zero state wage tax does not remove federal reporting](#article-section-nevada-zero-state-wage-tax-does-not-remove-federal-reporting) 39. [New Hampshire: the wage-tax result is zero in 2026](#article-section-new-hampshire-the-wage-tax-result-is-zero-in-2026) 40. [New Jersey: $75,000 of wages stays below the taxable-income threshold](#article-section-new-jersey-75-000-of-wages-stays-below-the-taxable-income-threshold) 41. [New Mexico: a proposed larger deduction is not enacted law](#article-section-new-mexico-a-proposed-larger-deduction-is-not-enacted-law) 42. [New York: use the 2026 state schedule and leave city taxes separate](#article-section-new-york-use-the-2026-state-schedule-and-leave-city-taxes-separate) 43. [North Carolina: 3.99% annual tax differs from payroll withholding](#article-section-north-carolina-3-99-annual-tax-differs-from-payroll-withholding) 44. [North Dakota: the broad zero bracket is already used by this worker](#article-section-north-dakota-the-broad-zero-bracket-is-already-used-by-this-worker) 45. [Ohio: the 2026 flat rate still needs a tax-base calculation](#article-section-ohio-the-2026-flat-rate-still-needs-a-tax-base-calculation) 46. [Oklahoma: the new 2026 brackets produce a $4.50 increase](#article-section-oklahoma-the-new-2026-brackets-produce-a-4-50-increase) 47. [Oregon: a federal tax deduction reduces the state increment](#article-section-oregon-a-federal-tax-deduction-reduces-the-state-increment) 48. [Pennsylvania: a flat state tax with separate local rules](#article-section-pennsylvania-a-flat-state-tax-with-separate-local-rules) 49. [Rhode Island: separate the employee's tax from reward-platform taxes](#article-section-rhode-island-separate-the-employee-s-tax-from-reward-platform-taxes) 50. [South Carolina: the 2026 deduction phaseout raises the gift's tax cost](#article-section-south-carolina-the-2026-deduction-phaseout-raises-the-gift-s-tax-cost) 51. [South Dakota: no wage income tax, with separate redemption rules](#article-section-south-dakota-no-wage-income-tax-with-separate-redemption-rules) 52. [Tennessee: a zero state increment after the Hall tax's repeal](#article-section-tennessee-a-zero-state-increment-after-the-hall-tax-s-repeal) 53. [Texas: no individual income tax does not make redemption tax-free](#article-section-texas-no-individual-income-tax-does-not-make-redemption-tax-free) 54. [Utah: the taxpayer-credit phaseout prevents a rate-only answer](#article-section-utah-the-taxpayer-credit-phaseout-prevents-a-rate-only-answer) 55. [Vermont: annual indexed parameters still need official confirmation](#article-section-vermont-annual-indexed-parameters-still-need-official-confirmation) 56. [Virginia: the state deduction determines the annual tax base](#article-section-virginia-the-state-deduction-determines-the-annual-tax-base) 57. [Washington: 2026 wages remain outside the new future income tax](#article-section-washington-2026-wages-remain-outside-the-new-future-income-tax) 58. [West Virginia: use the enacted 2026 rates and the state exemption](#article-section-west-virginia-use-the-enacted-2026-rates-and-the-state-exemption) 59. [Wisconsin: a shrinking deduction adds to the gift-card tax](#article-section-wisconsin-a-shrinking-deduction-adds-to-the-gift-card-tax) 60. [Wyoming: a zero state wage-tax result with a narrower meaning](#article-section-wyoming-a-zero-state-wage-tax-result-with-a-narrower-meaning) 61. [Employer costs, withholding and gross-up](#article-section-employer-costs-withholding-and-gross-up) 62. [Frequently asked questions](#article-section-frequently-asked-questions) 63. [Methodology, source dates and interpretation](#article-section-methodology-source-dates-and-interpretation) [Download data (CSV)](https://giftcard.news/research-trends/us-gift-card-tax-rules/data.csv) [Back to top ↑](#article-top) ## Related articles [Research & Trends](https://giftcard.news/research-trends/) Analysis ### [Rebate Breakage and Escheatment: A 50-State Guide to Unused Rewards](https://giftcard.news/research-trends/rebate-breakage-escheatment-us/) [Oliver Reed](https://giftcard.news/author/oliver-reed/) September 19, 2026 131 min [Research & Trends](https://giftcard.news/research-trends/) Analysis ### [Digital Gift Cards in Latin America and the Caribbean: A 33-Country Research Atlas](https://giftcard.news/research-trends/latam-digital-gift-card-markets/) [Oliver Reed](https://giftcard.news/author/oliver-reed/) September 18, 2026 99 min [Research & Trends](https://giftcard.news/research-trends/) Analysis ### [MENA’s Digital Gift Card Markets: A Country-by-Country Research Atlas](https://giftcard.news/research-trends/mena-digital-gift-card-markets/) [Oliver Reed](https://giftcard.news/author/oliver-reed/) September 18, 2026 66 min ```json {"@context":"https://schema.org","@graph":[{"@type":"Organization","@id":"https://giftcard.news/#publisher","name":"Gift Card News","url":"https://giftcard.news/","logo":{"@type":"ImageObject","url":"https://giftcard.news/brand/giftcard-news-logo.svg"}},{"@type":"Person","@id":"https://giftcard.news/author/oliver-reed/#person","name":"Oliver Reed","url":"https://giftcard.news/author/oliver-reed/","description":"Oliver Reed covers industry acquisitions, investment and market research for Gift Card News.","jobTitle":"Journalist — Industry Deals & Research","image":{"@type":"ImageObject","url":"https://giftcard.news/images/oliver-reed-editorial-portrait.webp","contentUrl":"https://giftcard.news/images/oliver-reed-editorial-portrait.webp","width":256,"height":256,"caption":"Illustrated portrait representing the Oliver Reed editorial profile."}},{"@type":"ImageObject","url":"https://giftcard.news/images/gift-cards-taxable-us-rules-50-state-tax-map-showing-modeled-additional.webp","contentUrl":"https://giftcard.news/images/gift-cards-taxable-us-rules-50-state-tax-map-showing-modeled-additional.webp","width":1200,"height":630,"caption":"Modeled additional income tax on a $100 employee reward. 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