State Policies to Promote Marriage. Preliminary Report.. Endnotes


1  The authors would like to thank the following individuals for reviewing a draft of the interim report:  Nancy Duff Campbell, Kathryn Dyjak, Patrick Fagan, Susan Golonka, Ron Haskins, Lee Posey, and Mark Nowak.

2  Arizona, Louisiana, and Utah.

3  Arizona, Louisiana, South Carolina, and Utah.

4  No marriage penalty means that a state has no income tax, has a flat tax regardless of filing status, has brackets for married couples twice as wide as single filers, or allows married couples to use one return to pay taxes on separate income as if they were single.

5  In Louisiana, the law is being evaluated under a NSF grant. The co-director is Steven Nock at the Center for Children and the Law, University of Virginia.

6  American Bar Association Network.

7  A second bill has been approved by the Senate Judiciary Committee.

8  California, Idaho, Massachusetts, Michigan, Minnesota, Montana, New Hampshire, Texas, Virginia, Washington, West Virginia.

9  Arizona, Florida, Hawaii, Iowa, New Mexico, Tennessee, Utah, Virginia.

10  Arkansas, Connecticut, Illinois, Michigan, Minnesota, Missouri, Montana, Nebraska, New Hampshire, Texas, Vermont

11  Alaska, Colorado, Kansas, Kentucky, Maryland, Michigan (second bill), New Mexico (second bill), Pennsylvania (two bills), and Wisconsin.

12  See, for example, Judith Seltzer, “Father by Law:  Effects of Joint Legal Custody on Nonresident Fathers’ Involvement with Children,” Demography 35(2):  135-146.

13  States that do not have joint legal custody are Arkansas, California, New York and Washington.

14  Source:

15  Wyoming is considering legislation that would grant immediate divorce to certain couples who craft their own divorce settlements without attorneys.

16  Connecticut, Iowa, Maryland, Massachusetts, Nebraska, New Hampshire, New Jersey, New York, Rhode Island, South Carolina, Washington, West Virginia.

17  Arizona, Arkansas, Connecticut, Florida, Hawaii, Illinois, Iowa, Michigan, Minnesota, Missouri, Montana, Nebraska, New Hampshire, New Mexico, Tennessee, Texas, Utah, Vermont, Virginia.

18  Alaska, Colorado, Kansas, Kentucky, Maryland, Michigan, New Mexico, Pennsylvania, Wisconsin.

19  Georgia passed a law; Arizona, California, Kansas, Michigan, Montana, New Hampshire, Virginia, Washington introduced legislation.

20  California, District of Columbia, Iowa, Kansas, Missouri, New Mexico, Utah, Wisconsin

21  Alaska, Arizona, Florida, Illinois, Iowa, Maryland, Michigan, Minnesota, New Mexico, Oklahoma, South Dakota, Tennessee.

22  Arizona, Michigan, Oklahoma, Utah, Wisconsin.

23  Married couples may file as individuals at tax rates that are higher than those for single persons; however, it is rarely advantageous to do so.

24  Childless low-income workers can qualify for a small credit, but the maximum credit in 2000 ($343) was much lower than the credit available to working families with children.

25  For more information on EITC improvements for married couples, see the Center for Budget and Policy Priorities at

26  Colorado, District of Columbia, Illinois, Iowa, Kansas, Maine, Maryland, Massachusetts, Minnesota, New Jersey, New York, Oklahoma (as of 2002), Oregon, Rhode Island, Vermont, Wisconsin.

27  In the 16th state, Minnesota, the refund varies by earnings.

28  Information on federal marriage penalties is from the Congressional Budget Office (1997). For Better or For Worse:  Marriage and the Federal Income Tax.

29  States with no state income tax are Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington, Wyoming. Source:  Center for Budget and Policy Priorities.

30  Connecticut, Illinois, Indiana, Massachusetts, Michigan, Pennsylvania.

31  Alabama, Arizona, California, Hawaii, Idaho, Louisiana, Oregon, Utah.

32  Colorado, Maine, Minnesota, Nebraska, New York, North Carolina, Wisconsin.

33  Arkansas, Delaware, District of Columbia, Iowa, Kentucky, Mississippi, Missouri, Montana, Tennessee, Virginia.

34  Georgia, Kansas, Maryland, New Jersey, New Mexico, North Dakota, Ohio, Oklahoma, Rhode Island, South Carolina, West Virginia.

35  Georgia, Kansas, Maryland, New Mexico, North Dakota, Ohio, Oklahoma, Rhode Island, South Carolina.

36  Liz Schott. Conversation with author. February 18, 2002.

37  Kentucky, New Hampshire.

38  Arizona, California, District of Columbia, Maine, Minnesota, Montana, New Mexico, New York, Ohio, Oklahoma, Oregon, Pennsylvania, Rhode Island, Vermont, Washington, Wisconsin, Wyoming.

39  Delaware, Hawaii, Minnesota, Missouri, Oregon, Tennessee, Vermont, Wisconsin.

40  Alaska, California, Delaware, District of Columbia, Georgia, Illinois, Iowa, Maine, Maryland, Massachusetts, Minnesota, Rhode Island, Vermont.

41  Oregon, Rhode Island, Washington.

42  Arizona, Colorado, Iowa, New Jersey, North Dakota, Ohio, Texas.

43  Minus any pass through.

44  The term used in the Vermont statute is reunited and makes no specific reference to marriage.

45  Alaska, Arizona, Connecticut, Florida, Illinois, Iowa, Kansas, New York, Texas, Virginia, Washington.

46  Alabama, Arkansas, Colorado, Delaware, Hawaii, Idaho, Indiana, Maryland, Michigan, Mississippi, Missouri, Nebraska, New Hampshire, New Jersey, Pennsylvania, Utah, Vermont, West Virginia, Wisconsin, Wyoming.

47  Arizona, Colorado, Illinois, New Jersey, Virginia.

48  Alabama, Georgia, Hawaii, Iowa, New Jersey, Oklahoma, Vermont.

49  Susan Frankel, Prevent Child Abuse America. Correspondence with author. October 23, 2001.

50  Alabama, Arizona, Michigan, Oklahoma, Oregon, Utah.

51  Every state except California accepted federal abstinence education funding. Not all of them have state-level programs, but there is a high level of abstinence education activity.

52  Hawaii, Illinois, Indiana, Iowa, Maryland, Massachusetts, Michigan, Mississippi, Missouri, Montana, Nebraska, Oklahoma, Oregon, South Carolina, Tennessee.

53  Alabama, Georgia, Indiana, Massachusetts, Virginia.

54  See American Association of Marriage and Family Therapy.

55  Arkansas, Connecticut, District of Columbia, Florida, Idaho, Pennsylvania.

56  All states except AR, CA, NY, WA

57  States with uniform threshold are AL, IA, NJ, WV.

58  States that do not base Medicaid on financial circumstances only are AR, FL, KY, LA, ME, NE, NH, ND, OK, PA, TN, UT, WV, WI, WY.

59  States that do not regulate therapists are DE, DC, MT, NY, ND, OH, WV.

60  States with no statewide respite programs are AK, CA, DC, FL, ME, MS, NJ, NM.