State income tax are prohibited from imposing local income tax): New Jersey: New York (all local taxes reported on state income tax form): Ohio: Oregon: Pennsylvania: West Virginia: Most states impose a tax on income of corporations having sufficient connection ("nexus") with the state. Such taxes apply to U.S. and foreign corporations, and are not subject to tax treaties. Such tax is generally based on business income of the corporation apportioned to the state plus nonbusiness income only of resident corporations. Most state corporate income taxes are imposed at a flat rate and have a minimum amount of tax. Business taxable income in
Income tax in the Netherlands employed and self-employed people there is an employment rebate. The wage withholding tax is a deduction of wages, social security benefits and pensions, as an advance payment for the income tax, paid through the employer, etc. See also . From 2006 there is a new national health insurance scheme ("zorgverzekering(swet)", "Zvw" ). The premium is partly income-dependent and paid as a tax supplement. It applies for the "contribution income" ("bijdrage-inkomen" ), which is part of box 1, including labor income, social security benefits, pensions, and life annuities (it does not include the "owner-occupied dwelling income"). It is withheld if the