Inadequate taxable wage bases undermine the financing of state UI programs: Taxable wage bases across the 50 U.S. states and D.C.

State Taxable Wage Base
Alabama $8,000 
Alaska $43,600 
Arizona $7,000 
Arkansas $10,000 
California $7,000 
Colorado $13,600 
Connecticut $15,000 
Delaware $16,500 
Florida $7,000 
Georgia $9,500 
Hawaii $47,400 
Idaho $43,000 
Illinois $12,960 
Indiana $9,500 
Iowa $32,400 
Kansas $14,000 
Kentucky $11,100 
Louisiana $7,700 
Maine $12,000 
Maryland $8,500 
Massachusetts $15,000 
Michigan $9,500 
Minnesota $35,000 
Mississippi $14,000 
Missouri $11,000 
Montana $35,300 
Nebraska $9,000 
Nevada $33,400 
New Hampshire $14,000 
New Jersey $36,200 
New Mexico $27,000 
New York $11,800 
North Carolina $26,000 
North Dakota $38,500 
Ohio $9,000 
Oklahoma $24,000 
Oregon $43,800 
Pennsylvania $10,000 
Rhode Island $24,600 
South Carolina $14,000 
South Dakota $15,000 
Tennessee $7,000 
Texas $9,000 
Utah $38,900 
Vermont $14,100 
Virginia $8,000 
Washington $56,500 
Washington D.C. $9,000 
West Virginia $12,000 
Wisconsin $14,000 
Wyoming $27,300 

Note: All values in 2020 dollars.

Source: 2021 Comparison of State Unemployment Laws, Table 2-1. See Tables 2-1 and 2-2 of the 2021 Comparison of State Unemployment Laws for additional information. 

View the underlying data on epi.org.