Louisiana was not among 15 states identified recently in a Tax Foundation study as having marriage penalties in their personal income tax brackets.

The state is among the 43 states that levy taxes on income.

The states with marriage penalties are California, Georgia, Maryland, Minnesota, New Jersey, New Mexico, New York, North Dakota, Ohio, Oklahoma, Rhode Island, South Carolina, Vermont, Virginia and Wisconsin, the Tax Foundation reported. And seven other states plus the District of Columbia have penalties built into their income tax systems but allow married filers to file separately to avoid losing benefits, the study says.

Marriage penalties occur within income tax systems when the income brackets for married filers submitting joint returns are less than double the bracket widths applying to single taxpayers, according to the Tax Foundation. Such unequal tax treatments can cause additional financial pain for certain business owners who pay taxes on their business income through their individual income taxes, the analysis states.

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States With Marriage Penalties, as of July 2020

StateDoes State Have a Marriage Penalty?Does State Have an Income Tax?
AlabamaNoYes
AlaskaNoNo
ArizonaNoYes
ArkansasNoYes
CaliforniaYesYes
ColoradoNoYes
ConnecticutNoYes
DelawareNoYes
FloridaNoNo
GeorgiaYesYes
HawaiiNoYes
IdahoNoYes
IllinoisNoYes
IndianaNoYes
IowaNoYes
KansasNoYes
KentuckyNoYes
LouisianaNoYes
Maine NoYes
MarylandYesYes
MassachusettsNoYes
MichiganNoYes
MinnesotaYesYes
MississippiNoYes
MissouriNoYes
MontanaNoYes
NebraskaNoYes
NevadaNoNo
New HampshireNoYes
New JerseyYesYes
New MexicoYesYes
New YorkYesYes
North CarolinaNoYes
North DakotaYesYes
OhioYesYes
OklahomaYesYes
OregonNo Yes
PennsylvaniaNoYes
Rhode IslandYesYes
South CarolinaYesYes
South DakotaNoNo
TennesseeNoYes
TexasNoNo
UtahNoYes
VermontYesYes
VirginiaYesYes
WashingtonNoNo
Washington, D.C.NoYes
West VirginiaNoYes
WisconsinYesYes
WyomingNoNo

Source: Tax Foundation