{
  "name": "US Teacher Pension Tax by State",
  "description": "State-by-state treatment of teacher pension income: whether the state taxes income, whether pension income is exempt, the effective pension tax rate used across this site, plus each state's pension system, benefit formula, employee contribution rate, average teacher salary and Social Security coverage.",
  "license": "https://creativecommons.org/licenses/by/4.0/",
  "attribution": "Teacher Retirement Tools — https://www.retirement-tax.com",
  "updated": "2026-09-02",
  "row_count": 50,
  "notes": "pension_tax_rate_pct is the effective rate this site applies to pension income, not a state's top marginal rate. Educational use; verify against your plan and state revenue department before acting on it.",
  "states": [
    {
      "slug": "alabama",
      "state": "Alabama",
      "abbr": "AL",
      "pension_system": "Retirement Systems of Alabama",
      "pension_acronym": "TRS",
      "retirement_account_type": "403(b)",
      "pension_formula": "AFC × 1.65% × years (Tier 2)",
      "employee_contribution": "6.2% of salary",
      "avg_teacher_salary": "$62,985",
      "social_security_coverage": "Yes (covered)",
      "has_state_income_tax": "Yes",
      "pension_income_exempt": "Yes",
      "pension_tax_rate_pct": 0.0,
      "pension_tax_condition": ""
    },
    {
      "slug": "alaska",
      "state": "Alaska",
      "abbr": "AK",
      "pension_system": "Alaska Teachers' Retirement System",
      "pension_acronym": "TRS",
      "retirement_account_type": "403(b)",
      "pension_formula": "DC plan (no DB) — Tier IV",
      "employee_contribution": "8% of salary",
      "avg_teacher_salary": "$81,450",
      "social_security_coverage": "Generally NOT covered",
      "has_state_income_tax": "No",
      "pension_income_exempt": "No",
      "pension_tax_rate_pct": 0.0,
      "pension_tax_condition": ""
    },
    {
      "slug": "arizona",
      "state": "Arizona",
      "abbr": "AZ",
      "pension_system": "Arizona State Retirement System",
      "pension_acronym": "ASRS",
      "retirement_account_type": "403(b)",
      "pension_formula": "AMC × 2.1–2.3% × years",
      "employee_contribution": "6.0% of salary",
      "avg_teacher_salary": "$64,291",
      "social_security_coverage": "Yes (covered)",
      "has_state_income_tax": "Yes",
      "pension_income_exempt": "No",
      "pension_tax_rate_pct": 2.4,
      "pension_tax_condition": "$2,500 subtraction for Arizona and federal government pensions (ASRS qualifies); the rest is taxed at the 2.5% flat rate."
    },
    {
      "slug": "arkansas",
      "state": "Arkansas",
      "abbr": "AR",
      "pension_system": "Arkansas Teacher Retirement System",
      "pension_acronym": "ATRS",
      "retirement_account_type": "403(b)",
      "pension_formula": "AFC × 2.15% × years",
      "employee_contribution": "7% of salary",
      "avg_teacher_salary": "$59,193",
      "social_security_coverage": "Yes (covered)",
      "has_state_income_tax": "Yes",
      "pension_income_exempt": "No",
      "pension_tax_rate_pct": 2.81,
      "pension_tax_condition": "$6,000 retirement-income exemption, a $2,470 standard deduction and a $29 personal credit; the top rate fell to 3.7% retroactive to 1 January 2026."
    },
    {
      "slug": "california",
      "state": "California",
      "abbr": "CA",
      "pension_system": "California State Teachers' Retirement System",
      "pension_acronym": "CalSTRS",
      "retirement_account_type": "403(b)",
      "pension_formula": "FAS × 2% × years (PEPRA tier)",
      "employee_contribution": "10.205% of salary",
      "avg_teacher_salary": "$103,552",
      "social_security_coverage": "Generally NOT covered",
      "has_state_income_tax": "Yes",
      "pension_income_exempt": "No",
      "pension_tax_rate_pct": 4.5,
      "pension_tax_condition": ""
    },
    {
      "slug": "colorado",
      "state": "Colorado",
      "abbr": "CO",
      "pension_system": "Colorado Public Employees' Retirement Association",
      "pension_acronym": "PERA",
      "retirement_account_type": "403(b)",
      "pension_formula": "HAS × 2.5% × years",
      "employee_contribution": "11% of salary",
      "avg_teacher_salary": "$72,781",
      "social_security_coverage": "Generally NOT covered",
      "has_state_income_tax": "Yes",
      "pension_income_exempt": "No",
      "pension_tax_rate_pct": 3.1,
      "pension_tax_condition": "$24,000 pension subtraction at 65+ ($20,000 at 55–64). From 2026 the cap is removed for 55+, making the pension effectively tax-free."
    },
    {
      "slug": "connecticut",
      "state": "Connecticut",
      "abbr": "CT",
      "pension_system": "Connecticut Teachers' Retirement Board",
      "pension_acronym": "TRB",
      "retirement_account_type": "403(b)",
      "pension_formula": "FAS × 2% × years (Tier IIA)",
      "employee_contribution": "8% of salary",
      "avg_teacher_salary": "$89,593",
      "social_security_coverage": "Yes (covered)",
      "has_state_income_tax": "Yes",
      "pension_income_exempt": "No",
      "pension_tax_rate_pct": 2.3,
      "pension_tax_condition": "Assumes the 50% Teachers' Retirement subtraction (no income limit). The 100% pension exemption needs AGI below $75,000 (single) / $100,000 (joint)."
    },
    {
      "slug": "delaware",
      "state": "Delaware",
      "abbr": "DE",
      "pension_system": "Delaware Public Employees' Retirement System",
      "pension_acronym": "DPERS",
      "retirement_account_type": "403(b)",
      "pension_formula": "AMC × 1.85% × years",
      "employee_contribution": "5% on salary above $6K",
      "avg_teacher_salary": "$76,570",
      "social_security_coverage": "Yes (covered)",
      "has_state_income_tax": "Yes",
      "pension_income_exempt": "No",
      "pension_tax_rate_pct": 3.3,
      "pension_tax_condition": "$25,000 pension exclusion at age 60+ (raised from $12,500 in 2025)."
    },
    {
      "slug": "florida",
      "state": "Florida",
      "abbr": "FL",
      "pension_system": "Florida Retirement System",
      "pension_acronym": "FRS",
      "retirement_account_type": "403(b)",
      "pension_formula": "AFC × 1.6% × years (Pension Plan, Tier 2)",
      "employee_contribution": "3% of salary",
      "avg_teacher_salary": "$56,663",
      "social_security_coverage": "Yes (covered)",
      "has_state_income_tax": "No",
      "pension_income_exempt": "No",
      "pension_tax_rate_pct": 0.0,
      "pension_tax_condition": ""
    },
    {
      "slug": "georgia",
      "state": "Georgia",
      "abbr": "GA",
      "pension_system": "Teachers Retirement System of Georgia",
      "pension_acronym": "TRSGA",
      "retirement_account_type": "403(b)",
      "pension_formula": "AFC × 2% × years",
      "employee_contribution": "6% of salary",
      "avg_teacher_salary": "$71,524",
      "social_security_coverage": "Generally NOT covered",
      "has_state_income_tax": "Yes",
      "pension_income_exempt": "No",
      "pension_tax_rate_pct": 0.94,
      "pension_tax_condition": "Retirement-income exclusion is $65,000 at 65+, $35,000 at 62–64; this rate assumes age 65+ and the 4.99% flat rate in effect for 2026."
    },
    {
      "slug": "hawaii",
      "state": "Hawaii",
      "abbr": "HI",
      "pension_system": "Hawaii Employees' Retirement System",
      "pension_acronym": "ERS",
      "retirement_account_type": "403(b)",
      "pension_formula": "AFC × 1.75% × years (Hybrid)",
      "employee_contribution": "8% of salary",
      "avg_teacher_salary": "$75,860",
      "social_security_coverage": "Yes (covered)",
      "has_state_income_tax": "Yes",
      "pension_income_exempt": "Yes",
      "pension_tax_rate_pct": 0.0,
      "pension_tax_condition": ""
    },
    {
      "slug": "idaho",
      "state": "Idaho",
      "abbr": "ID",
      "pension_system": "Public Employee Retirement System of Idaho",
      "pension_acronym": "PERSI",
      "retirement_account_type": "403(b)",
      "pension_formula": "AMC × 2% × years",
      "employee_contribution": "8.36% of salary",
      "avg_teacher_salary": "$62,786",
      "social_security_coverage": "Yes (covered)",
      "has_state_income_tax": "Yes",
      "pension_income_exempt": "No",
      "pension_tax_rate_pct": 5.3,
      "pension_tax_condition": "PERSI is generally taxable; the retirement-benefits deduction is narrow (age 65+, or 62+ and disabled, specific plans)."
    },
    {
      "slug": "illinois",
      "state": "Illinois",
      "abbr": "IL",
      "pension_system": "Teachers' Retirement System of the State of Illinois",
      "pension_acronym": "TRS",
      "retirement_account_type": "403(b)",
      "pension_formula": "FAS × 2.2% × years (Tier 2)",
      "employee_contribution": "9.0% of salary",
      "avg_teacher_salary": "$78,495",
      "social_security_coverage": "Generally NOT covered",
      "has_state_income_tax": "Yes",
      "pension_income_exempt": "Yes",
      "pension_tax_rate_pct": 0.0,
      "pension_tax_condition": ""
    },
    {
      "slug": "indiana",
      "state": "Indiana",
      "abbr": "IN",
      "pension_system": "Indiana Teachers' Retirement Fund",
      "pension_acronym": "TRF",
      "retirement_account_type": "403(b)",
      "pension_formula": "AFC × 1.1% × years + DC plan",
      "employee_contribution": "3% of salary",
      "avg_teacher_salary": "$61,661",
      "social_security_coverage": "Yes (covered)",
      "has_state_income_tax": "Yes",
      "pension_income_exempt": "No",
      "pension_tax_rate_pct": 2.95,
      "pension_tax_condition": ""
    },
    {
      "slug": "iowa",
      "state": "Iowa",
      "abbr": "IA",
      "pension_system": "Iowa Public Employees' Retirement System",
      "pension_acronym": "IPERS",
      "retirement_account_type": "403(b)",
      "pension_formula": "FAS × 2% × years (capped)",
      "employee_contribution": "6.29% of salary",
      "avg_teacher_salary": "$65,312",
      "social_security_coverage": "Yes (covered)",
      "has_state_income_tax": "Yes",
      "pension_income_exempt": "Yes",
      "pension_tax_rate_pct": 0.0,
      "pension_tax_condition": ""
    },
    {
      "slug": "kansas",
      "state": "Kansas",
      "abbr": "KS",
      "pension_system": "Kansas Public Employees Retirement System",
      "pension_acronym": "KPERS",
      "retirement_account_type": "403(b)",
      "pension_formula": "FAS × 1.85% × years (KPERS 2; KPERS 3 hires ≥2015 are cash balance)",
      "employee_contribution": "6% of salary",
      "avg_teacher_salary": "$61,470",
      "social_security_coverage": "Yes (covered)",
      "has_state_income_tax": "Yes",
      "pension_income_exempt": "Yes",
      "pension_tax_rate_pct": 0.0,
      "pension_tax_condition": ""
    },
    {
      "slug": "kentucky",
      "state": "Kentucky",
      "abbr": "KY",
      "pension_system": "Teachers' Retirement System of Kentucky",
      "pension_acronym": "TRS",
      "retirement_account_type": "403(b)",
      "pension_formula": "FAS × 1.7–3.0% × years",
      "employee_contribution": "12.855% of salary",
      "avg_teacher_salary": "$60,594",
      "social_security_coverage": "Generally NOT covered",
      "has_state_income_tax": "Yes",
      "pension_income_exempt": "No",
      "pension_tax_rate_pct": 2.14,
      "pension_tax_condition": "TRS service before 1998 is fully exempt; the rest uses a $31,110 exclusion, taxed at the 3.5% flat rate that took effect for 2026 — a long-career retiree may owe little or nothing."
    },
    {
      "slug": "louisiana",
      "state": "Louisiana",
      "abbr": "LA",
      "pension_system": "Teachers' Retirement System of Louisiana",
      "pension_acronym": "TRSL",
      "retirement_account_type": "403(b)",
      "pension_formula": "AFC × 2.5% × years",
      "employee_contribution": "8% of salary",
      "avg_teacher_salary": "$56,785",
      "social_security_coverage": "Generally NOT covered",
      "has_state_income_tax": "Yes",
      "pension_income_exempt": "Yes",
      "pension_tax_rate_pct": 0.0,
      "pension_tax_condition": ""
    },
    {
      "slug": "maine",
      "state": "Maine",
      "abbr": "ME",
      "pension_system": "Maine Public Employees Retirement System",
      "pension_acronym": "MainePERS",
      "retirement_account_type": "403(b)",
      "pension_formula": "AFC × 2% × years",
      "employee_contribution": "7.65% of salary",
      "avg_teacher_salary": "$65,621",
      "social_security_coverage": "Generally NOT covered",
      "has_state_income_tax": "Yes",
      "pension_income_exempt": "No",
      "pension_tax_rate_pct": 2.4,
      "pension_tax_condition": "The ~$48,200 pension deduction is reduced by Social Security; Maine teachers get little or no SS, so most of the pension is covered."
    },
    {
      "slug": "maryland",
      "state": "Maryland",
      "abbr": "MD",
      "pension_system": "Maryland State Retirement and Pension System",
      "pension_acronym": "MSRP",
      "retirement_account_type": "403(b)",
      "pension_formula": "AFC × 1.5% × years (Reformed)",
      "employee_contribution": "7% of salary",
      "avg_teacher_salary": "$87,409",
      "social_security_coverage": "Yes (covered)",
      "has_state_income_tax": "Yes",
      "pension_income_exempt": "No",
      "pension_tax_rate_pct": 2.3,
      "pension_tax_condition": "The $41,200 pension exclusion (65+) is reduced dollar-for-dollar by Social Security; county piggyback tax (~2.25–3.2%) is extra and not shown."
    },
    {
      "slug": "massachusetts",
      "state": "Massachusetts",
      "abbr": "MA",
      "pension_system": "Massachusetts Teachers' Retirement Board",
      "pension_acronym": "MTRB",
      "retirement_account_type": "403(b)",
      "pension_formula": "FAS × 2.0–2.5% × years",
      "employee_contribution": "11% of salary",
      "avg_teacher_salary": "$93,554",
      "social_security_coverage": "Generally NOT covered",
      "has_state_income_tax": "Yes",
      "pension_income_exempt": "Yes",
      "pension_tax_rate_pct": 0.0,
      "pension_tax_condition": ""
    },
    {
      "slug": "michigan",
      "state": "Michigan",
      "abbr": "MI",
      "pension_system": "Michigan Public School Employees' Retirement System",
      "pension_acronym": "MPSERS",
      "retirement_account_type": "403(b)",
      "pension_formula": "FAC × 1.5% × years (Pension Plus 2)",
      "employee_contribution": "6.4% of salary",
      "avg_teacher_salary": "$71,023",
      "social_security_coverage": "Yes (covered)",
      "has_state_income_tax": "Yes",
      "pension_income_exempt": "No",
      "pension_tax_rate_pct": 0.66,
      "pension_tax_condition": "Retirement income is exempt only up to $67,610 (single) / $135,220 (joint) once the phase-out completes in 2026 — a pension below that is fully exempt, and only the excess is taxed at 4.25%. Teachers born before 1946 keep the older unlimited public-pension subtraction."
    },
    {
      "slug": "minnesota",
      "state": "Minnesota",
      "abbr": "MN",
      "pension_system": "Minnesota Teachers Retirement Association",
      "pension_acronym": "TRA",
      "retirement_account_type": "403(b)",
      "pension_formula": "AFC × 1.7% × years",
      "employee_contribution": "8.0% of salary",
      "avg_teacher_salary": "$76,234",
      "social_security_coverage": "Yes (covered)",
      "has_state_income_tax": "Yes",
      "pension_income_exempt": "No",
      "pension_tax_rate_pct": 5.0,
      "pension_tax_condition": ""
    },
    {
      "slug": "mississippi",
      "state": "Mississippi",
      "abbr": "MS",
      "pension_system": "Public Employees' Retirement System of Mississippi",
      "pension_acronym": "PERS",
      "retirement_account_type": "403(b)",
      "pension_formula": "AFC × 2% × years",
      "employee_contribution": "9% of salary",
      "avg_teacher_salary": "$54,975",
      "social_security_coverage": "Yes (covered)",
      "has_state_income_tax": "Yes",
      "pension_income_exempt": "Yes",
      "pension_tax_rate_pct": 0.0,
      "pension_tax_condition": ""
    },
    {
      "slug": "missouri",
      "state": "Missouri",
      "abbr": "MO",
      "pension_system": "Public School Retirement System of Missouri",
      "pension_acronym": "PSRS",
      "retirement_account_type": "403(b)",
      "pension_formula": "FAS × 2.5% × years",
      "employee_contribution": "14.5% of salary",
      "avg_teacher_salary": "$57,366",
      "social_security_coverage": "Generally NOT covered",
      "has_state_income_tax": "Yes",
      "pension_income_exempt": "No",
      "pension_tax_rate_pct": 1.9,
      "pension_tax_condition": "Public-pension exemption is capped near $47,600 (2025) with no income limit — a pension below that is fully exempt."
    },
    {
      "slug": "montana",
      "state": "Montana",
      "abbr": "MT",
      "pension_system": "Montana Teachers' Retirement System",
      "pension_acronym": "TRS",
      "retirement_account_type": "403(b)",
      "pension_formula": "AFC × 1.6667% × years",
      "employee_contribution": "8.15% of salary",
      "avg_teacher_salary": "$59,305",
      "social_security_coverage": "Yes (covered)",
      "has_state_income_tax": "Yes",
      "pension_income_exempt": "No",
      "pension_tax_rate_pct": 4.1,
      "pension_tax_condition": "$5,500 age-65 retirement subtraction; no special break for in-state public pensions."
    },
    {
      "slug": "nebraska",
      "state": "Nebraska",
      "abbr": "NE",
      "pension_system": "Nebraska Public Employees Retirement Systems",
      "pension_acronym": "NPERS",
      "retirement_account_type": "403(b)",
      "pension_formula": "FAS × 2% × years",
      "employee_contribution": "7.25% of salary",
      "avg_teacher_salary": "$63,326",
      "social_security_coverage": "Yes (covered)",
      "has_state_income_tax": "Yes",
      "pension_income_exempt": "No",
      "pension_tax_rate_pct": 4.4,
      "pension_tax_condition": ""
    },
    {
      "slug": "nevada",
      "state": "Nevada",
      "abbr": "NV",
      "pension_system": "Public Employees' Retirement System of Nevada",
      "pension_acronym": "NVPERS",
      "retirement_account_type": "403(b)",
      "pension_formula": "AMC × 2.5% × years (2.25% if enrolled on/after 7/1/2015; 2.67% for service after 7/1/2001)",
      "employee_contribution": "0% deducted (employer pays 36.75%)",
      "avg_teacher_salary": "$74,812",
      "social_security_coverage": "Generally NOT covered",
      "has_state_income_tax": "No",
      "pension_income_exempt": "No",
      "pension_tax_rate_pct": 0.0,
      "pension_tax_condition": ""
    },
    {
      "slug": "new-hampshire",
      "state": "New Hampshire",
      "abbr": "NH",
      "pension_system": "New Hampshire Retirement System",
      "pension_acronym": "NHRS",
      "retirement_account_type": "403(b)",
      "pension_formula": "AFC × 1.52% (yrs 1-30) + 2.5% (yrs 31+)",
      "employee_contribution": "7% of salary",
      "avg_teacher_salary": "$69,432",
      "social_security_coverage": "Yes (covered)",
      "has_state_income_tax": "No",
      "pension_income_exempt": "No",
      "pension_tax_rate_pct": 0.0,
      "pension_tax_condition": ""
    },
    {
      "slug": "new-jersey",
      "state": "New Jersey",
      "abbr": "NJ",
      "pension_system": "Teachers' Pension and Annuity Fund",
      "pension_acronym": "TPAF",
      "retirement_account_type": "403(b)",
      "pension_formula": "FAS × 1/60 × years (TPAF Tier 5)",
      "employee_contribution": "7.5% of salary",
      "avg_teacher_salary": "$84,974",
      "social_security_coverage": "Yes (covered)",
      "has_state_income_tax": "Yes",
      "pension_income_exempt": "Yes",
      "pension_tax_rate_pct": 0.0,
      "pension_tax_condition": "0% only if age 62+ AND total household income ≤ $150,000 — a hard cutoff: $1 over and the whole exclusion is lost."
    },
    {
      "slug": "new-mexico",
      "state": "New Mexico",
      "abbr": "NM",
      "pension_system": "New Mexico Educational Retirement Board",
      "pension_acronym": "NMERB",
      "retirement_account_type": "403(b)",
      "pension_formula": "AFC × 2.35% × years",
      "employee_contribution": "10.7% of salary",
      "avg_teacher_salary": "$69,736",
      "social_security_coverage": "Yes (covered)",
      "has_state_income_tax": "Yes",
      "pension_income_exempt": "No",
      "pension_tax_rate_pct": 3.5,
      "pension_tax_condition": "The $8,000 age-65 deduction applies only below ~$28,500 AGI (single) — an $80k pension does not qualify."
    },
    {
      "slug": "new-york",
      "state": "New York",
      "abbr": "NY",
      "pension_system": "New York State Teachers' Retirement System",
      "pension_acronym": "NYSTRS",
      "retirement_account_type": "403(b)",
      "pension_formula": "FAS × 1.75% (yrs 1-20) + 2% (yrs 21+) [Tier 6]",
      "employee_contribution": "3-6% (tiered by salary)",
      "avg_teacher_salary": "$98,655",
      "social_security_coverage": "Yes (covered)",
      "has_state_income_tax": "Yes",
      "pension_income_exempt": "Yes",
      "pension_tax_rate_pct": 0.0,
      "pension_tax_condition": ""
    },
    {
      "slug": "north-carolina",
      "state": "North Carolina",
      "abbr": "NC",
      "pension_system": "Teachers' and State Employees' Retirement System",
      "pension_acronym": "TSERS",
      "retirement_account_type": "403(b)",
      "pension_formula": "AFC × 1.82% × years",
      "employee_contribution": "6% of salary",
      "avg_teacher_salary": "$60,323",
      "social_security_coverage": "Yes (covered)",
      "has_state_income_tax": "Yes",
      "pension_income_exempt": "No",
      "pension_tax_rate_pct": 3.99,
      "pension_tax_condition": ""
    },
    {
      "slug": "north-dakota",
      "state": "North Dakota",
      "abbr": "ND",
      "pension_system": "Teachers' Fund for Retirement",
      "pension_acronym": "TFFR",
      "retirement_account_type": "403(b)",
      "pension_formula": "FAS × 2% × years",
      "employee_contribution": "11.75% of salary",
      "avg_teacher_salary": "$60,704",
      "social_security_coverage": "Yes (covered)",
      "has_state_income_tax": "Yes",
      "pension_income_exempt": "No",
      "pension_tax_rate_pct": 0.4,
      "pension_tax_condition": "The first ~$48,000 of taxable income is taxed at 0%, so an $80k pension is barely taxed."
    },
    {
      "slug": "ohio",
      "state": "Ohio",
      "abbr": "OH",
      "pension_system": "State Teachers Retirement System of Ohio",
      "pension_acronym": "STRS",
      "retirement_account_type": "403(b)",
      "pension_formula": "FAS × 2.2% × years (Tier 1)",
      "employee_contribution": "14% of salary",
      "avg_teacher_salary": "$70,586",
      "social_security_coverage": "Generally NOT covered",
      "has_state_income_tax": "Yes",
      "pension_income_exempt": "No",
      "pension_tax_rate_pct": 1.6,
      "pension_tax_condition": "First $26,050 of income is untaxed at the 2.75% flat rate, and the $200 retirement-income credit applies below $100,000 AGI — both are in this figure."
    },
    {
      "slug": "oklahoma",
      "state": "Oklahoma",
      "abbr": "OK",
      "pension_system": "Oklahoma Teachers Retirement System",
      "pension_acronym": "OTRS",
      "retirement_account_type": "403(b)",
      "pension_formula": "AFC × 2% × years",
      "employee_contribution": "7% of salary",
      "avg_teacher_salary": "$61,931",
      "social_security_coverage": "Yes (covered)",
      "has_state_income_tax": "Yes",
      "pension_income_exempt": "No",
      "pension_tax_rate_pct": 3.6,
      "pension_tax_condition": "$10,000 per-person retirement-income exclusion; TRS above that is taxed at up to 4.5%."
    },
    {
      "slug": "oregon",
      "state": "Oregon",
      "abbr": "OR",
      "pension_system": "Oregon Public Employees Retirement System",
      "pension_acronym": "PERS",
      "retirement_account_type": "403(b)",
      "pension_formula": "FAS × 1.5% × years + IAP DC",
      "employee_contribution": "6% of salary (IAP + EPSA)",
      "avg_teacher_salary": "$81,657",
      "social_security_coverage": "Yes (covered)",
      "has_state_income_tax": "Yes",
      "pension_income_exempt": "No",
      "pension_tax_rate_pct": 8.1,
      "pension_tax_condition": ""
    },
    {
      "slug": "pennsylvania",
      "state": "Pennsylvania",
      "abbr": "PA",
      "pension_system": "Public School Employees' Retirement System",
      "pension_acronym": "PSERS",
      "retirement_account_type": "403(b)",
      "pension_formula": "FAS × 2% × years (Class T-E/T-F)",
      "employee_contribution": "7.5% of salary",
      "avg_teacher_salary": "$79,078",
      "social_security_coverage": "Yes (covered)",
      "has_state_income_tax": "Yes",
      "pension_income_exempt": "Yes",
      "pension_tax_rate_pct": 0.0,
      "pension_tax_condition": ""
    },
    {
      "slug": "rhode-island",
      "state": "Rhode Island",
      "abbr": "RI",
      "pension_system": "Employees' Retirement System of Rhode Island",
      "pension_acronym": "ERSRI",
      "retirement_account_type": "403(b)",
      "pension_formula": "FAS × 1% × years (DB) + DC plan",
      "employee_contribution": "3.75% of salary",
      "avg_teacher_salary": "$85,772",
      "social_security_coverage": "Partial — varies by district (~half not covered)",
      "has_state_income_tax": "Yes",
      "pension_income_exempt": "No",
      "pension_tax_rate_pct": 1.4,
      "pension_tax_condition": "This low rate assumes the $50,000 pension exclusion, which needs full retirement age (~67) AND federal AGI below $107,000 (single) / $133,750 (joint) — all-or-nothing; without it the pension is taxed at ~3.75%."
    },
    {
      "slug": "south-carolina",
      "state": "South Carolina",
      "abbr": "SC",
      "pension_system": "South Carolina Retirement System",
      "pension_acronym": "SCRS",
      "retirement_account_type": "403(b)",
      "pension_formula": "AFC × 1.82% × years",
      "employee_contribution": "9% of salary",
      "avg_teacher_salary": "$64,050",
      "social_security_coverage": "Yes (covered)",
      "has_state_income_tax": "Yes",
      "pension_income_exempt": "No",
      "pension_tax_rate_pct": 4.5,
      "pension_tax_condition": "$10,000 retirement-income deduction plus a $15,000 age-65 deduction (offset by the retirement deduction)."
    },
    {
      "slug": "south-dakota",
      "state": "South Dakota",
      "abbr": "SD",
      "pension_system": "South Dakota Retirement System",
      "pension_acronym": "SDRS",
      "retirement_account_type": "403(b)",
      "pension_formula": "FAS × 1.8% × years (Foundation)",
      "employee_contribution": "6% of salary",
      "avg_teacher_salary": "$58,486",
      "social_security_coverage": "Yes (covered)",
      "has_state_income_tax": "No",
      "pension_income_exempt": "No",
      "pension_tax_rate_pct": 0.0,
      "pension_tax_condition": ""
    },
    {
      "slug": "tennessee",
      "state": "Tennessee",
      "abbr": "TN",
      "pension_system": "Tennessee Consolidated Retirement System",
      "pension_acronym": "TCRS",
      "retirement_account_type": "403(b)",
      "pension_formula": "AFC × 1% × years (Hybrid: DB + DC)",
      "employee_contribution": "5% of salary",
      "avg_teacher_salary": "$61,222",
      "social_security_coverage": "Yes (covered)",
      "has_state_income_tax": "No",
      "pension_income_exempt": "No",
      "pension_tax_rate_pct": 0.0,
      "pension_tax_condition": ""
    },
    {
      "slug": "texas",
      "state": "Texas",
      "abbr": "TX",
      "pension_system": "Teacher Retirement System of Texas",
      "pension_acronym": "TRS",
      "retirement_account_type": "403(b)",
      "pension_formula": "Avg of 5 highest salaries × 2.3% × years",
      "employee_contribution": "8.25% of salary",
      "avg_teacher_salary": "$63,749",
      "social_security_coverage": "Generally NOT covered",
      "has_state_income_tax": "No",
      "pension_income_exempt": "No",
      "pension_tax_rate_pct": 0.0,
      "pension_tax_condition": ""
    },
    {
      "slug": "utah",
      "state": "Utah",
      "abbr": "UT",
      "pension_system": "Utah Retirement Systems",
      "pension_acronym": "URS",
      "retirement_account_type": "403(b)",
      "pension_formula": "FAS × 1.5% × years + DC plan",
      "employee_contribution": "1.3% (Hybrid, above 10% employer)",
      "avg_teacher_salary": "$72,882",
      "social_security_coverage": "Yes (covered)",
      "has_state_income_tax": "Yes",
      "pension_income_exempt": "No",
      "pension_tax_rate_pct": 4.45,
      "pension_tax_condition": "A retirement tax credit (max $450) phases out by income and is largely gone at $80k."
    },
    {
      "slug": "vermont",
      "state": "Vermont",
      "abbr": "VT",
      "pension_system": "Vermont State Teachers' Retirement System",
      "pension_acronym": "VSTRS",
      "retirement_account_type": "403(b)",
      "pension_formula": "AFC × 1.25–2% × years",
      "employee_contribution": "5% of salary",
      "avg_teacher_salary": "$59,800",
      "social_security_coverage": "Yes (covered)",
      "has_state_income_tax": "Yes",
      "pension_income_exempt": "No",
      "pension_tax_rate_pct": 4.1,
      "pension_tax_condition": ""
    },
    {
      "slug": "virginia",
      "state": "Virginia",
      "abbr": "VA",
      "pension_system": "Virginia Retirement System",
      "pension_acronym": "VRS",
      "retirement_account_type": "403(b)",
      "pension_formula": "AFC × 1% × years + DC plan (Hybrid Tier 3)",
      "employee_contribution": "5% of salary",
      "avg_teacher_salary": "$69,254",
      "social_security_coverage": "Yes (covered)",
      "has_state_income_tax": "Yes",
      "pension_income_exempt": "No",
      "pension_tax_rate_pct": 4.8,
      "pension_tax_condition": "The $12,000 age-65 deduction phases out $1-for-$1 above $50,000 AGI (single), gone by ~$62,000; this rate assumes it is fully phased out."
    },
    {
      "slug": "washington",
      "state": "Washington",
      "abbr": "WA",
      "pension_system": "Washington State Teachers' Retirement System",
      "pension_acronym": "TRS",
      "retirement_account_type": "403(b)",
      "pension_formula": "AFC × 1% × years + DC plan (Plan 3)",
      "employee_contribution": "5–15% (member elects)",
      "avg_teacher_salary": "$96,589",
      "social_security_coverage": "Yes (covered)",
      "has_state_income_tax": "No",
      "pension_income_exempt": "No",
      "pension_tax_rate_pct": 0.0,
      "pension_tax_condition": ""
    },
    {
      "slug": "west-virginia",
      "state": "West Virginia",
      "abbr": "WV",
      "pension_system": "West Virginia Teachers Retirement System",
      "pension_acronym": "TRS",
      "retirement_account_type": "403(b)",
      "pension_formula": "FAS × 2% × years (TRS)",
      "employee_contribution": "6% of salary",
      "avg_teacher_salary": "$58,099",
      "social_security_coverage": "Yes (covered)",
      "has_state_income_tax": "Yes",
      "pension_income_exempt": "No",
      "pension_tax_rate_pct": 3.5,
      "pension_tax_condition": "$8,000 age-65 exclusion plus $2,000 for TRS; Social Security becomes fully exempt in 2026."
    },
    {
      "slug": "wisconsin",
      "state": "Wisconsin",
      "abbr": "WI",
      "pension_system": "Wisconsin Retirement System",
      "pension_acronym": "WRS",
      "retirement_account_type": "403(b)",
      "pension_formula": "FAS × 1.6% × years",
      "employee_contribution": "7.20% of salary",
      "avg_teacher_salary": "$67,794",
      "social_security_coverage": "Yes (covered)",
      "has_state_income_tax": "Yes",
      "pension_income_exempt": "No",
      "pension_tax_rate_pct": 4.4,
      "pension_tax_condition": ""
    },
    {
      "slug": "wyoming",
      "state": "Wyoming",
      "abbr": "WY",
      "pension_system": "Wyoming Retirement System",
      "pension_acronym": "WRS",
      "retirement_account_type": "403(b)",
      "pension_formula": "AHC × 2.125% × years (Tier 1)",
      "employee_contribution": "8.75% of salary",
      "avg_teacher_salary": "$65,668",
      "social_security_coverage": "Yes (covered)",
      "has_state_income_tax": "No",
      "pension_income_exempt": "No",
      "pension_tax_rate_pct": 0.0,
      "pension_tax_condition": ""
    }
  ]
}