HSA Tax by State: The Complete 50-State Reference
Three categories cover every state: conforms to federal treatment (the vast majority), no state income tax at all (nothing to conform to), or doesn't conform (only California and New Jersey). Filter the list below to find yours.
Key takeaways
- Only California and New Jersey decline to conform to federal HSA tax treatment — every other state either conforms fully or has no state income tax at all.
- States with no income tax (Texas, Florida, and 7 others) have nothing to conform to — the federal treatment is the entire picture.
- States with a dedicated in-depth guide are linked directly below; every other state's category is accurate but doesn't yet have its own full write-up.
| State | HSA Tax Status |
|---|---|
| Alabama | Conforms to federal |
| Alaska | No state income tax |
| Arizona | Conforms to federal |
| Arkansas | Conforms to federal |
| California | Does not conform |
| Colorado | Conforms to federal |
| Connecticut | Conforms to federal |
| Delaware | Conforms to federal |
| Florida | No state income tax |
| Georgia | Conforms to federal |
| Hawaii | Conforms to federal |
| Idaho | Conforms to federal |
| Illinois | Conforms to federal |
| Indiana | Conforms to federal |
| Iowa | Conforms to federal |
| Kansas | Conforms to federal |
| Kentucky | Conforms to federal |
| Louisiana | Conforms to federal |
| Maine | Conforms to federal |
| Maryland | Conforms to federal |
| Massachusetts | Conforms to federal |
| Michigan | Conforms to federal |
| Minnesota | Conforms to federal |
| Mississippi | Conforms to federal |
| Missouri | Conforms to federal |
| Montana | Conforms to federal |
| Nebraska | Conforms to federal |
| Nevada | No state income tax |
| New Hampshire | No state income tax |
| New Jersey | Does not conform |
| New Mexico | Conforms to federal |
| New York | Conforms to federal |
| North Carolina | Conforms to federal |
| North Dakota | Conforms to federal |
| Ohio | Conforms to federal |
| Oklahoma | Conforms to federal |
| Oregon | Conforms to federal |
| Pennsylvania | Conforms to federal |
| Rhode Island | Conforms to federal |
| South Carolina | Conforms to federal |
| South Dakota | No state income tax |
| Tennessee | No state income tax |
| Texas | No state income tax |
| Utah | Conforms to federal |
| Vermont | Conforms to federal |
| Virginia | Conforms to federal |
| Washington | No state income tax |
| West Virginia | Conforms to federal |
| Wisconsin | Conforms to federal |
| Wyoming | No state income tax |
Sources: individual state departments of revenue and taxation, cited on each state's dedicated guide where one exists.