stock here: This was interesting, no idea how it worked.
States that use the same “income only” requirement as Minnesota:
A–G: Alabama, Alaska, Arizona, California, Colorado, Connecticut, Delaware, District of Columbia, Florida, Georgia.
H–M: Hawaii, Illinois, Indiana, Iowa, Kentucky, Louisiana, Maine, Maryland, Massachusetts, Michigan, Minnesota, Mississippi, Montana.
N–R: Nevada, New Hampshire, New Jersey, New Mexico, New York, North Carolina, North Dakota, Ohio, Oklahoma, Oregon, Pennsylvania, Rhode Island.
S–W: South Carolina, Texas*, Utah, Vermont, Virgin Islands, Virginia, Washington, West Virginia, Wisconsin