Colorado: Taxes Social Security benefits for taxpayers under 65 above a certain income level, with exemptions based on age.
Connecticut: Taxes Social Security benefits based on Adjusted Gross Income (AGI), with specific income thresholds.
Kansas: Taxes Social Security for taxpayers with AGIs over $75,000.
Minnesota: Taxes a portion of Social Security income, with the amount depending on AGI.
Montana: Taxes Social Security benefits for AGIs above $25,000 ($32,000 if married filing jointly).
Nebraska: Taxes Social Security benefits on a sliding scale based on AGI, phasing out by 2025.
New Mexico: Taxes on Social Security benefits are phased out for individuals earning less than $100,000 and married couples earning less than $150,000.
Rhode Island: Taxes Social Security benefits based on timing of receipt and income levels.
Utah: Matches federal tax rules for Social Security, with taxation based on AGI.
Vermont: Taxes Social Security benefits for taxpayers with an AGI above $60,000, or $75,000 if married filing jointly.