According to the American Council of Life Insurers, eight states are not yet in full conformity with the act as of May 22, specifically:
- Mississippi, which has no language on the “catch up” provisions,
- Pennsylvania, where no action is expected,
- Arkansas, which has no 2002 session, is not, nor expected to soon be, in conformity, and
- Arizona, Wisconsin, Massachusetts, New Jersey, Hawaii, where legislation is pending
Alaska, Washington, Wyoming, Texas, Florida, and Nevada have no state income tax to be impacted.
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