Based on the number of returns filed in 2002 that would have benefited from the Jobs and Growth Tax Relief Reconciliation Act of 2003. United States: 25,346,000 Alabama 403,000 North Carolina 769,000 Alaska 59,000 North Dakota 57,000 Arizona 447,000 Nebraska 160,000 Arkansas 231,000 Nevada 199,000 California 2,823,000 New Hampshire 124,000 Colorado 399,000 New Jersey 775,000 Connecticut 313,000 New Mexico 163,000 Delaware 77,000 New York 1,594,000 Florida 1,432,000 Ohio 992,000 Georgia 759,000 Oklahoma 297,000 Hawaii 108,000 Oregon 308,000 Idaho 117,000 Pennsylvania 1,116,000 Illinois 1,139,000 Rhode Island 92,000 Indiana 582,000 South Carolina 373,000 Iowa 275,000 South Dakota 69,000 Kansas 251,000 Tennessee 527,000 Kentucky 349,000 Texas 1,837,000 Louisiana 389,000 Utah 202,000 Maine 119,000 Vermont 56,000 Maryland 521,000 Virginia 661,000 Massachusetts 549,000 Washington 556,000 Michigan 911,000 Wisconsin 517,000 Minnesota 468,000 West Virginia 147,000 Montana 78,000 Wyoming 47,000 Mississippi 248,000 DC 42,000 Missouri 512,000 Other Areas 110,000