State taxation of employee 457b amounts

[alexa]

Does anyone have a current state by state taxation of 457(b) taxation

I know Pennsylvania and I believe NJ tax employee elective 457(b) deferrals

Also FICA taxation applies to fully vested employer matching contribtuions but do any state tax this as well

Much thanks

[movedon]

I don't know the answer to your question, but I do know that you have the best avatar by far on benefitslink.

[mbozek]

Most of the 41 states which tax income follow the federal tax rules for 457 plans. NJ and PA tax most employee contributions to pension plans ( NJ exempts elective contributions to 401k plans). You need to check MA to see if it taxes 457 deferrals because MA is the only state other than PA and NJ that taxes IRA deductions.

[alexa]

I was referring to are 457b employee deferral amount subject to FICA tax?

thanks

[austin3515]

OK does anyone have the list?