Give or takeFiscal year 202550 states and DC
Donor states and taker states
For every $1 of federal tax collected, $0.76 came back to the states as federal awards in FY2025. New Mexico got the most back, New Jersey the least.
A donor state sends more to Washington in federal taxes than it gets back in federal spending; a taker (or receiving) state gets back more than it sends. This page measures that with two official datasets for fiscal year 2025: what the IRS collected in each state, and what federal agencies obligated there in contracts, grants, loans and direct payments such as Social Security (USAspending.gov, excluding Medicare).
Across the 50 states and DC, $0.76 came back for every $1 collected. New Mexico got the most back ($2.93 per $1) and New Jersey the least ($0.47). 12 states are clearly on the donor side and 29 clearly on the receiving side; the rest are near the all-state figure.
Most of the spread follows tax per person. The 10 states that paid the least federal tax per person got back $1.68 per $1 together; the 10 that paid the most got back $0.58. Social Security, Medicaid and other payments to people do not fall in step with income, while federal income tax does.
New Mexico gets the most back per $1 of federal tax, New Jersey the least
Federal awards per $1 of federal tax collected, FY2025. Colours compare each state with the all-state figure. Select a state for its page.
AK$2.34ME$1.60VT$1.37NH$0.95WA$0.51ID$1.18MT$1.03ND$1.02MN$0.48IL$0.55WI$0.81MI$0.97NY$0.59RI$0.77MA$0.52OR$1.14NV$0.85WY$0.82SD$0.79IA$0.99IN$0.88OH$0.59PA$0.86NJ$0.47CT$0.97CA$0.57UT$0.65CO$0.70NE$0.49MO$0.78KY$1.18WV$2.55VA$1.62MD$1.10DE$0.55AZ$1.20NM$2.93KS$0.92AR$0.82TN$0.83NC$0.99SC$1.43DC$1.17OK$1.26LA$0.97MS$2.39AL$1.74GA$0.72HI$1.77TX$0.64FL$0.69
- under $0.54
- $0.54–$0.69
- $0.69–$0.85 (near the all-state figure)
- $0.85–$1.08
- $1.08–$1.52
- $1.52 or more
Most back per $1
| New Mexico | $2.93 |
| West Virginia | $2.55 |
| Mississippi | $2.39 |
| Alaska | $2.34 |
| Hawaii | $1.77 |
Least back per $1
| New Jersey | $0.47 |
| Minnesota | $0.48 |
| Nebraska | $0.49 |
| Washington | $0.51 |
| Massachusetts | $0.52 |
Sources: IRS Data Book Table 5; USAspending.gov.
Every state ranked
51 rowsFederal taxes by state
| Rank | State | Awards per $1 of tax | Tax per person | Awards per person | Difference per person | Position |
|---|---|---|---|---|---|---|
| 1 | New Mexico | $2.93 | $6,539 | $19,137 | +$12,598 | Receiving side |
| 2 | West Virginia | $2.55 | $5,289 | $13,499 | +$8,210 | Receiving side |
| 3 | Mississippi | $2.39 | $5,471 | $13,055 | +$7,584 | Receiving side |
| 4 | Alaska | $2.34 | $10,717 | $25,027 | +$14,311 | Receiving side |
| 5 | Hawaii | $1.77 | $8,712 | $15,389 | +$6,678 | Receiving side |
| 6 | Alabama | $1.74 | $7,617 | $13,236 | +$5,619 | Receiving side |
| 7 | Virginia | $1.62 | $14,183 | $23,047 | +$8,864 | Receiving side |
| 8 | Maine | $1.60 | $9,336 | $14,939 | +$5,603 | Receiving side |
| 9 | South Carolina | $1.43 | $7,996 | $11,406 | +$3,410 | Receiving side |
| 10 | Vermont | $1.37 | $10,008 | $13,760 | +$3,753 | Receiving side |
| 11 | Oklahoma | $1.26 | $9,493 | $11,982 | +$2,489 | Receiving side |
| 12 | Arizona | $1.20 | $10,717 | $12,860 | +$2,143 | Receiving side |
| 13 | Idaho | $1.18 | $9,097 | $10,763 | +$1,665 | Receiving side |
| 14 | Kentucky | $1.18 | $11,717 | $13,805 | +$2,088 | Receiving side |
| 15 | District of Columbia | $1.17 | $60,067 | $70,232 | +$10,165 | Receiving side |
| 16 | Oregon | $1.14 | $10,650 | $12,104 | +$1,454 | Receiving side |
| 17 | Maryland | $1.10 | $15,070 | $16,588 | +$1,518 | Receiving side |
| 18 | Montana | $1.03 | $13,071 | $13,422 | +$352 | Receiving side |
| 19 | North Dakota | $1.02 | $12,865 | $13,150 | +$284 | Receiving side |
| 20 | Iowa | $0.99 | $11,343 | $11,242 | −$101 | Receiving side |
| 21 | North Carolina | $0.99 | $11,420 | $11,312 | −$108 | Receiving side |
| 22 | Michigan | $0.97 | $11,052 | $10,756 | −$296 | Receiving side |
| 23 | Louisiana | $0.97 | $12,564 | $12,141 | −$422 | Receiving side |
| 24 | Connecticut | $0.97 | $20,528 | $19,832 | −$696 | Receiving side |
| 25 | New Hampshire | $0.95 | $12,643 | $12,027 | −$616 | Receiving side |
| 26 | Kansas | $0.92 | $11,225 | $10,340 | −$884 | Receiving side |
| 27 | Indiana | $0.88 | $11,856 | $10,411 | −$1,445 | Receiving side |
| 28 | Pennsylvania | $0.86 | $14,466 | $12,417 | −$2,049 | Receiving side |
| 29 | Nevada | $0.85 | $11,806 | $10,074 | −$1,732 | Receiving side |
| 30 | Tennessee | $0.83 | $12,895 | $10,666 | −$2,229 | Middle |
| 31 | Arkansas | $0.82 | $13,482 | $11,072 | −$2,410 | Middle |
| 32 | Wyoming | $0.82 | $14,557 | $11,876 | −$2,681 | Middle |
| 33 | Wisconsin | $0.81 | $12,785 | $10,330 | −$2,455 | Middle |
| 34 | South Dakota | $0.79 | $15,406 | $12,162 | −$3,244 | Middle |
| 35 | Missouri | $0.78 | $15,142 | $11,837 | −$3,305 | Middle |
| 36 | Rhode Island | $0.77 | $15,930 | $12,301 | −$3,629 | Middle |
| 37 | Georgia | $0.72 | $12,837 | $9,290 | −$3,547 | Middle |
| 38 | Colorado | $0.70 | $16,071 | $11,264 | −$4,807 | Middle |
| 39 | Florida | $0.69 | $15,257 | $10,544 | −$4,713 | Middle |
| 40 | Utah | $0.65 | $12,154 | $7,875 | −$4,279 | Donor side |
| 41 | Texas | $0.64 | $15,122 | $9,711 | −$5,411 | Donor side |
| 42 | New York | $0.59 | $20,565 | $12,150 | −$8,415 | Donor side |
| 43 | Ohio | $0.59 | $17,663 | $10,433 | −$7,230 | Donor side |
| 44 | California | $0.57 | $19,478 | $11,189 | −$8,288 | Donor side |
| 45 | Illinois | $0.55 | $17,902 | $9,850 | −$8,052 | Donor side |
| 46 | Delaware | $0.55 | $20,968 | $11,500 | −$9,469 | Donor side |
| 47 | Massachusetts | $0.52 | $25,127 | $12,998 | −$12,130 | Donor side |
| 48 | Washington | $0.51 | $21,534 | $11,065 | −$10,469 | Donor side |
| 49 | Nebraska | $0.49 | $21,884 | $10,810 | −$11,073 | Donor side |
| 50 | Minnesota | $0.48 | $21,656 | $10,328 | −$11,328 | Donor side |
| 51 | New Jersey | $0.47 | $20,118 | $9,548 | −$10,570 | Donor side |
How this is measured, and what it leaves out
- Tax side: IRS gross collections for FY2025, before refunds. The IRS assigns them to the filer's address and, for companies, to the principal office, so a company's whole corporate tax is counted where its head office is. States where corporate income tax is an unusually large part of collections, such as Nebraska, Delaware and Washington, look as if their residents pay more than they do. Employers near a state line may withhold tax for people who live in the next state.
- Spending side: federal award obligations for FY2025 on USAspending.gov by place of performance: contracts, grants (including Medicaid), loans and direct payments such as Social Security. Medicare is left out because it is recorded where claims are processed, not where patients live. Federal salaries, military pay and interest on the debt are not reported as awards, so they are not included either.
- Why the all-state figure is $0.76, not $1: the spending side leaves out Medicare, federal pay and interest, and the federal government spends more than it collects. So the fair comparison is with the all-state figure, not with $1.
- This compares two official datasets. It is not a full accounting of who pays for what, and a different method (for example, adding federal salaries and Medicare) gives different numbers.
Questions and answers
- What is a donor state?
- A state whose residents and businesses pay more in federal taxes than the state receives in federal spending. On this page the comparison is made against the all-state figure ($0.76 per $1 in FY2025), because the spending data leaves out Medicare, federal salaries and interest.
- Which state gets the most federal money back per $1 of tax?
- New Mexico: $2.93 in federal awards per $1 of federal tax collected in FY2025, followed by West Virginia ($2.55), Mississippi ($2.39), Alaska ($2.34).
- Which states are donor states?
- On FY2025 figures, the states getting least back per $1 were New Jersey ($0.47), Minnesota ($0.48), Nebraska ($0.49), Washington ($0.51), Massachusetts ($0.52). All 12 on the donor side are in the table.
- Why is the figure below $1 for almost every state?
- The spending side counts only federal awards. It leaves out Medicare, federal salaries and military pay, and interest on the debt, so it adds up to less than the taxes collected. That is why states are compared with each other, not with $1.
- Is Social Security included?
- Yes. Social Security benefits are direct payments on USAspending.gov and are counted where they are paid. Medicare is the main program left out.
Sources and notes
- Internal Revenue Service, SOI Tax Stats, IRS Data Book Table 5 (gross collections by type of tax and state), FY2019–FY2025. Amounts are gross collections, including penalties and interest, before refunds. The IRS assigns them to the filer's address; for businesses, the principal office. Public domain. Retrieved 2026-10-07.
- Internal Revenue Service, IRS Data Book Table 8 / Table 1-8 (amount of refunds issued, including interest and refundable credits, by state), FY2019–FY2025. Public domain.
- USAspending.gov (U.S. Treasury): federal contract, grant, loan and direct-payment obligations by place of performance, excluding Medicare. Public domain.
- U.S. Census Bureau, Vintage 2025 population estimates (July 1 of each year), used for per-person figures.
- How the site works and what each dataset leaves out: sources and methods.