Californians, New Yorkers And Hawaiians Face Federal And State Combined Top Marginal Income Tax Rates Greater Than 50 Percent

From Tax Foundation, "High-Income Taxpayers Could Face a Top Marginal Tax Rate over 50 percent this Tax Season" by Kyle Pomerleau:

Californians face the highest top marginal tax rate on wage income at 51.9 percent, followed by Hawaii (50.5 percent), and New York (50.3 percent). Even high income earners in states with no income tax such as New Hampshire, Texas, and Nevada face top marginal income tax rates over 42 percent. The average across all states is 47.9 percent.

Top Marginal Income Tax Rate on Wage Income, 2013
Rank	State	Rate
1	California	51.9%
2	Hawaii	50.5%
3	New York	50.3%
4	Oregon	49.9%
5	New Jersey	49.3%
5	Vermont	49.3%
7	Maryland	49.2%
8	Maine	49.0%
9	Minnesota	48.6%
9	North Carolina	48.6%
11	Wisconsin	48.6%
12	Ohio	48.5%
13	Idaho	48.4%
13	Kentucky	48.4%
15	Arkansas	48.1%
15	Montana	48.1%
15	South Carolina	48.1%
18	Delaware	48.0%
18	Nebraska	48.0%
20	Connecticut	47.9%
21	West Virginia	47.8%
22	Missouri	47.6%
23	Georgia	47.5%
23	Rhode Island	47.5%
25	Iowa	47.4%
25	Virginia	47.4%
27	Massachusetts	47.1%
27	Oklahoma	47.1%
29	Illinois	46.9%
29	Kansas	46.9%
29	Mississippi	46.9%
29	New Mexico	46.9%
29	Utah	46.9%
34	Arizona	46.7%
34	Colorado	46.7%
34	Indiana	46.7%
34	Pennsylvania	46.7%
38	Michigan	46.6%
39	North Dakota	46.3%
40	Louisiana	46.1%
41	Alabama	45.7%
42	Alaska	42.8%
42	Florida	42.8%
42	Nevada	42.8%
42	New Hampshire	42.8%
42	South Dakota	42.8%
42	Tennessee	42.8%
42	Texas	42.8%
42	Washington	42.8%
42	Wyoming	42.8%
	Washington D.C.	49.3%
	U.S. Average	47.9%

Source: Gerald Prante and Austin John, “Top Marginal Effective Tax Rates by State and by Source of Income, 2012 Tax Law vs. 2013 Tax Law (as enacted in ATRA),” February 3, 2012.