Change in annual UI-dedicated state taxes per covered worker needed to achieve a comfortable level of solvency* for state UTF account, 4th quarter 2011
| State | Change |
|---|---|
| Wyoming | -$191.07 |
| Maryland | -$89.57 |
| Nebraska | -$81.58 |
| Iowa | -$78.90 |
| Idaho | -$71.85 |
| Alabama | -$65.00 |
| Montana | -$63.95 |
| Alaska | -$49.37 |
| Oklahoma | -$48.57 |
| Utah | -$41.28 |
| Maine | -$36.20 |
| Oregon | -$21.06 |
| Texas | -$11.18 |
| South Dakota | -$0.87 |
| Colorado | $0.00 |
| North Dakota | $1.66 |
| Hawaii | $5.82 |
| New Hampshire | $7.66 |
| District of Columbia | $10.42 |
| New Mexico | $16.75 |
| Kansas | $25.33 |
| Tennessee | $28.83 |
| Washington | $33.21 |
| Virginia | $34.17 |
| Louisiana | $49.70 |
| Florida | $57.47 |
| Mississippi | $60.93 |
| United States | $60.93 |
| Puerto Rico | $76.80 |
| Arizona | $95.90 |
| West Virginia | $96.30 |
| Arkansas | $96.91 |
| Georgia | $98.13 |
| Minnesota | $107.41 |
| Missouri | $158.49 |
| Connecticut | $173.28 |
| Delaware | $174.27 |
| Ohio | $190.07 |
| New York | $194.26 |
| South Carolina | $203.24 |
| Massachusetts | $205.26 |
| Kentucky | $217.64 |
| Illinois | $221.85 |
| Michigan | $230.34 |
| Vermont | $231.06 |
| Wisconsin | $236.82 |
| North Carolina | $241.97 |
| New Jersey | $242.07 |
| Pennsylvania | $256.13 |
| Nevada | $269.55 |
| California | $287.53 |
| Indiana | $327.38 |
| Rhode Island | $415.68 |
*The U.S. Department of Labor has a formula for determining what it calls an "adequate financing rate" for state UTF accounts. This figure shows how much a state would have to change its UI tax to achieve this rate.
Note: Green bars denote states whose trust fund accounts never went insolvent following the recession that began in December 2007. Red bars denote states whose trust funds went insolvent and that cut benefits duration. The black bar is the U.S. median. The figure excludes the Virgin Islands.
Source: Authors' analysis of U.S. Department of Labor Unemployment Insurance Data Summary, 4th Quarter 2011 and 2nd Quarter 2012, and Significant Measures of State Unemployment Insurance Tax Systems, 2011