Remote Work Laws by State (2026)
A 50-state reference for the remote-work policy questions DeskDeploy readers ask most: is there a right-to-disconnect law, does the employer have to disclose monitoring, is expense reimbursement mandatory, and how does the state tax a WFH stipend. Each state page carries a last-verified date and primary-source citations.
State comparison
Quick scan across the four axes covered on every state page. Click a state for the full reference with citations.
| State | Right to disconnect | Monitoring disclosure | Expense reimbursement | State income tax (top rate) |
|---|---|---|---|---|
| Alabama | No | Federal floor | Permissive | 5.0% |
| Alaska | No | Federal floor | Permissive | None |
| Arizona | No | Federal floor | Permissive | 2.5% |
| Arkansas | No | Federal floor | Permissive | 4.4% |
| California | No | Required | Mandatory | 13.3% |
| Colorado | No | Federal floor | Permissive | 4.4% |
| Connecticut | No | Required | Permissive | 6.99% |
| Delaware | No | Required | Permissive | 6.6% |
| Florida | No | Federal floor | Permissive | None |
| Georgia | No | Federal floor | Permissive | 5.49% |
| Hawaii | No | Federal floor | Permissive | 11.0% |
| Idaho | No | Federal floor | Permissive | 5.8% |
| Illinois | No | Federal floor | Mandatory | 4.95% |
| Indiana | No | Federal floor | Permissive | 3.05% |
| Iowa | No | Federal floor | Mandatory | 5.7% |
| Kansas | No | Federal floor | Permissive | 5.7% |
| Kentucky | No | Federal floor | Permissive | 4.0% |
| Louisiana | No | Federal floor | Permissive | 4.25% |
| Maine | No | Federal floor | Permissive | 7.15% |
| Maryland | No | Required | Permissive | 5.75% state + 2.25-3.2% county |
| Massachusetts | No | Required | Mandatory | 9% (5% flat + 4% surtax above $1M) |
| Michigan | No | Required | Permissive | 4.05% |
| Minnesota | No | Federal floor | Permissive | 9.85% |
| Mississippi | No | Federal floor | Permissive | 4.7% |
| Missouri | No | Federal floor | Permissive | 4.95% |
| Montana | No | Federal floor | Mandatory | 5.9% |
| Nebraska | No | Federal floor | Permissive | 5.84% |
| Nevada | No | Federal floor | Permissive | None |
| New Hampshire | No | Required | Mandatory | None |
| New Jersey | No | Federal floor | Permissive | 10.75% |
| New Mexico | No | Federal floor | Permissive | 5.9% |
| New York | No | Required | Permissive | 10.9% |
| North Carolina | No | Federal floor | Permissive | 4.5% |
| North Dakota | No | Federal floor | Mandatory | 2.5% |
| Ohio | No | Federal floor | Permissive | 3.5% |
| Oklahoma | No | Federal floor | Permissive | 4.75% |
| Oregon | No | Federal floor | Permissive | 9.9% |
| Pennsylvania | No | Required | Permissive | 3.07% flat |
| Rhode Island | No | Required | Permissive | 5.99% |
| South Carolina | No | Federal floor | Permissive | 6.2% |
| South Dakota | No | Federal floor | Mandatory | None |
| Tennessee | No | Federal floor | Permissive | None |
| Texas | No | Federal floor | Permissive | None |
| Utah | No | Federal floor | Permissive | 4.55% flat |
| Vermont | No | Federal floor | Permissive | 8.75% |
| Virginia | No | Federal floor | Permissive | 5.75% |
| Washington | No | Required | Permissive | None |
| West Virginia | No | Federal floor | Permissive | 5.12% |
| Wisconsin | No | Federal floor | Permissive | 7.65% |
| Wyoming | No | Federal floor | Permissive | None |
All 50 states
Pairing taxes with policy
For federal + state home-office tax deductions, see our sister site CeoCult's matching 50-state home-office tax deduction reference →
About this reference
Each state page covers five axes: right-to-disconnect status, electronic monitoring disclosure requirements, employer expense-reimbursement obligations, WFH stipend tax treatment, and remote-work climate. Where a state has no statewide law on a given axis, we say so explicitly and link to the federal floor that applies. Primary sources include the National Conference of State Legislatures (NCSL) employment-law tracker, individual state labor codes, state Departments of Labor, BLS Telework Supplement statistics, and IRS publications.
Maintained by Vincent Couey, DeskDeploy founder. Annual reverification is on the operator queue; each page's "Verified" badge shows the date of last primary-source review.