document_title: State income tax

question_text: how many us states have no income tax

question_tokens: how many us states have no income tax

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text: State income tax

text: Basic principles[edit]

text: State tax rules vary widely. The tax rate may be fixed for all income levels and taxpayers of a certain type, or it may be graduated. Tax rates may differ for individuals and corporations.

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text: Most states conform to federal rules for determining:

text:
gross income,
timing of recognition of income and deductions,
most aspects of business deductions,
characterization of business entities as either corporations, partnerships, or disregarded.

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text: Gross income generally includes all income earned or received from whatever source, with exceptions. The states are prohibited from taxing income from federal bonds or other obligations.[3] Most states also exempt income from bonds issued by that state or localities within the state, as well as some portion or all of Social Security benefits. Many states provide tax exemption for certain other types of income, which varies widely by state. The states imposing an income tax uniformly allow reduction of gross income for cost of goods sold, though the computation of this amount may be subject to some modifications.

text: Most states provide for modification of both business and non-business deductions. All states taxing business income allow deduction for most business expenses. Many require that depreciation deductions be computed in manners different from at least some of those permitted for federal income tax purposes. For example, many states do not allow the additional first year depreciation deduction.

text: Most states tax capital gain and dividend income in the same manner as other investment income. In this respect, individuals and corporations not resident in the state generally are not required to pay any income tax to that state with respect to such income.

text: Some states have alternative measures of tax. These include analogs to the federal Alternative Minimum Tax in 14 states,[4] as well as measures for corporations not based on income, such as capital stock taxes imposed by many states.

text: Income tax is self assessed, and individual and corporate taxpayers in all states imposing an income tax must file tax returns in each year their income exceeds certain amounts determined by each state. Returns are also required by partnerships doing business in the state. Many states require that a copy of the federal income tax return be attached to at least some types of state income tax returns. The time for filing returns varies by state and type of return, but for individuals in many states is the same (typically April 15) as the federal deadline.

text: Every state, including those with no income tax, has a state taxing authority with power to examine (audit) and adjust returns filed with it. Most tax authorities have appeals procedures for audits, and all states permit taxpayers to go to court in disputes with the tax authorities. Procedures and deadlines vary widely by state. All states have a statute of limitations prohibiting the state from adjusting taxes beyond a certain period following filing returns.

text: All states have tax collection mechanisms. States with an income tax require employers to withhold state income tax on wages earned within the state. Some states have other withholding mechanisms, particularly with respect to partnerships. Most states require taxpayers to make quarterly payments of tax not expected to be satisfied by withholding tax.

text: All states impose penalties for failing to file required tax returns and/or pay tax when due. In addition, all states impose interest charges on late payments of tax, and generally also on additional taxes due upon adjustment by the taxing authority.

text: Individual income tax[edit]

text: Forty-three states impose a tax on the income of individuals, sometimes referred to as personal income tax. State income tax rates vary widely from state to state. The states imposing an income tax on individuals tax all taxable income (as defined in the state) of residents. Such residents are allowed a credit for taxes paid to other states. Most states tax income of nonresidents earned within the state. Such income includes wages for services within the state as well as income from a business with operations in the state. Where income is from multiple sources, formulary apportionment may be required for nonresidents. Generally, wages are apportioned based on the ratio days worked in the state to total days worked.[citation needed]

text: All states that impose an individual income tax allow most business deductions. However, many states impose different limits on certain deductions, especially depreciation of business assets. Most of the states allow non-business deductions in a manner similar to federal rules. Few allow a deduction for state income taxes, though some states allow a deduction for local income taxes. Eight of the states allow a full or partial deduction for federal income tax.[citation needed]

text: In addition, some states allow cities and/or counties to impose income taxes. For example, most Ohio cities and towns impose an income tax on individuals and corporations.[6] By contrast, in New York, only New York City and Yonkers impose a municipal income tax.[citation needed]

text: States with no individual income tax[edit]

text: Nine U.S. states do not level a broad-based individual income tax. Some of these do tax certain forms of personal income:

text:
Alaska – no individual tax but has a state corporate income tax. Like New Hampshire, Alaska has no state sales tax, but unlike New Hampshire, Alaska allows local governments to collect their own sales taxes. Alaska has an annual Permanent Fund Dividend, derived from oil revenues, for all citizens living in Alaska after one calendar year, except for some convicted of criminal offenses.[7]
Florida – no individual income tax[8] but has a 5.5% corporate income tax.[9] The state once had a tax on "intangible personal property" held on the first day of the year (stocks, bonds, mutual funds, money market funds, etc.), but it was abolished at the start of 2007.[10]
Nevada – has no individual or corporate income tax. Nevada gets most of its revenue from sales taxes and the gambling and mining industries.[11][12]
Tennessee has a "Hall income tax" of 6% on income received from stocks and bonds not taxed ad valorem.[13] The Hall income tax is reduced to 5% for tax year 2016, with legislative intent that the tax be statutorily reduced by one percent annually beginning with the first annual session of the 110th general assembly and potentially eliminated by 2022.[14][15] In 1932, the Tennessee Supreme Court struck down a broad-based individual income tax that had passed the General Assembly, in the case of Evans v. McCabe. However, a number of Attorneys General have recently opined that, if properly worded, a state income tax would be found constitutional by today's court, due to a 1971 constitutional amendment.[16]
Texas – no individual income tax, but imposes a franchise tax on corporations. In May 2007, the legislature modified the franchise tax by enacting a modified gross margin tax on certain businesses (sole proprietorships and some partnerships were automatically exempt; corporations with receipts below a certain level were also exempt as were corporations whose tax liability was also below a specified amount), which was amended in 2009 to increase the exemption level. The Texas Constitution places severe restrictions on passage of an individual income tax and the use of its proceeds.
Washington – no individual tax but has a business and occupation tax (B&O) on gross receipts, applied to "almost all businesses located or doing business in Washington." It varies from 0.138% to 1.9% depending on the type of industry.[17][18]
Wyoming has no individual or corporate income taxes.[19]
South Dakota – no individual income tax but has a state corporate income tax on financial institutions.[citation needed]
New Hampshire – has an Interest and Dividends Tax of 5%, and a Business Profits Tax of 8.5%. A Gambling Winnings Tax of 10% went into effect July 1, 2009 and was repealed May 11, 2011.[20] New Hampshire has no sales tax.[21]

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text: States with flat rate individual income tax[edit]

text: The following eight states have a flat rate individual income tax as of 2016:[22]

text:
Colorado – 4.63% (2016)
Illinois – 4.95% (July 2017)
Indiana – 3.3% (2016) (until 2017, when the rate will fall to 3.23%.[23] Note also that counties may impose an additional income tax). See Taxation in Indiana[24]
Massachusetts – 5.1% (2016)[25] (most types of income)[26]
Michigan – 4.25% (2016)[27][28] (22 cities in Michigan may levy an income tax, with non-residents paying half the rate of residents)[29]
North Carolina – 5.75% (2016); 5.499% (2017)
Pennsylvania – 3.07% (many municipalities in Pennsylvania assess a tax on wages: most are 1%, but can be as high as 3.9004% in Philadelphia)[30]
Utah – 5.0% (2016)

text: States with local income taxes in addition to state-level income tax[edit]

text: The following states have local income taxes. These are generally imposed at a flat rate and tend to apply to a limited set of income items.

text: Alabama:

text: Some counties, including Macon County, and municipalities, including Birmingham (employees on payroll only)

text: California:

text: San Francisco (payroll only)

text: Colorado:

text: Some municipalities, including Denver and Aurora (flat-fee Occupational Privilege tax for privilege of working or conducting business; filed with municipality imposing fee)

text: Delaware:

text: Wilmington (earned, certain Schedule E income, as well as capital gains from sale of property used in business; income must be reported to the City of Wilmington if Wilmington tax is not withheld by employer; residents must file the Earned Income tax form to report wages on which Wilmington income tax is not withheld and the Net Profits tax form to report self-employment and most Schedule E income, as well as capital gains from sale of property used in business)

text: Indiana (all local taxes reported on state income tax form):

text: All counties

text: Iowa (all local taxes reported on state income tax form):

text: Many school districts and Appanoose County

text: Kansas:

text: Some counties and municipalities (interest and dividend income; reported on separate state form 200 filed with the county clerk)

text: Kentucky:

text: Most counties, including Kenton County, Kentucky, and municipalities, including Louisville and Lexington (earned income and certain rental income that qualifies as a business; reported as Occupational License fee/tax by employer or as Net Profits tax by business, filed with county or municipality imposing tax)

text: Maryland (all local taxes reported on state income tax form):

text: All counties, and the independent city of Baltimore

text: Michigan:

text: Many cities, including Detroit, Lansing, and Flint (most income above a certain annual threshold; reported on form issued by imposing city or on separate state form 5118/5119/5120 in the case of Detroit)

text: Missouri (all other cities are prohibited from imposing local income tax):

text:
Kansas City (earned income; income must be reported to the Kansas City if Kansas City tax is not withheld by employer; residents must file the Earnings tax form to report wages on which Kansas City income tax is not withheld and the Business Earnings tax form to report self-employment income)
St. Louis (earned income; income must be reported to the City of St. Louis if St. Louis tax is not withheld by employer; residents must file the Earnings tax form to report wages on which St. Louis income tax is not withheld and the Business Earnings tax form to report self-employment income)

text: New Jersey:

text: Newark (payroll only)

text: New York (all local taxes reported on state income tax form):

text:
New York City (employees with NYC section 1127 withholding should also file New York City Form 1127)
Yonkers
Metropolitan Commuter Transportation District (self-employed with income sourced from New York City, as well as the counties of Dutchess, Nassau, Orange, Putnam, Rockland, Suffolk, and Westchester)

text: Ohio:

text:
Some school districts (either traditional or earned income tax base; reported on separate state form SD-100)
Most municipalities, including Columbus, Cleveland, and Cincinnati (earned income and rental income; some municipalities require all residents over a certain age to file, while others require residents to file only if municipal income tax is not withheld by employer; reported on tax form issued by municipal income tax collector, currently CCA and RITA, or collecting municipalities, such as Columbus and Cincinnati, which sometimes also collect for neighboring towns and villages).

text: Oregon:

text:
Portland (all residents must file an Arts tax form with the city to either pay the flat-fee tax or qualify for an exemption based on low individual or household income)
Lane Transit District (self-employed with income sourced from Lane Transit District, which includes parts of Lane County; reported on separate state tax form LTD)
Tri-County Metropolitan Transportation District (self-employed with income sourced from TriMet, which includes parts of Clackamas, Multnomah, and Washington counties; reported on separate state tax form TM)
Other transit districts (businesses with income sourced from those transit districts; filed with transit districts or municipalities administering transit districts)

text: Pennsylvania:

text:
Most municipalities, including Pittsburgh and Allentown, and school districts (earned income only; local return must be filed by all residents of municipality or school district imposing local earned income tax with the local earned income tax collector, such as Berkheimer, Keystone Collections, or Jordan Tax Service; an additional local services tax, potentially refundable if income is below a certain threshold, is also imposed by some municipalities and school districts on earned income sourced from those municipalities and school districts; local earned income tax collectors, rates, and local service tax refund rules can be found on the Pennsylvania Municipal Statistics website)
Philadelphia (earned and passive income; income must be reported to the City of Philadelphia if Philadelphia tax is not withheld by employer; residents must file the Earnings tax form to report wages on which Philadelphia income tax is not withheld, the Net Profits tax form to report self-employment, business, and most rental income, and the School Income tax to report passive income excluding interest earned from checking and savings accounts; an additional Business Income and Receipts Tax is also imposed on business income sourced from Philadelphia; individuals earning less than amount that would qualify them for the Pennsylvania income tax forgiveness program are eligible to receive a partial refund of their wage tax withheld by filing a refund application)

text: West Virginia:

text: Some municipalities, including Charleston and Huntington (flat City Service fee for privilege of working or conducting business; filed with municipality imposing fee)

text: Corporate income tax[edit]

text: This section needs additional citations for verification. Please help improve this article by adding citations to reliable sources. Unsourced material may be challenged and removed. (June 2010) (Learn how and when to remove this template message)

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text: Most states impose a tax on income of corporations having sufficient connection ("nexus") with the state. Such taxes apply to U.S. and foreign corporations, and are not subject to tax treaties. Such tax is generally based on business income of the corporation apportioned to the state plus nonbusiness income only of resident corporations. Most state corporate income taxes are imposed at a flat rate and have a minimum amount of tax. Business taxable income in most states is defined, at least in part, by reference to federal taxable income.

text: According to www.taxfoundation.org these states have no state corporate income tax as of Feb 1, 2010: Nevada, Washington, Wyoming, Texas, and South Dakota. However, Texas has a franchise tax based on "taxable margin", generally defined as sales less either cost of goods sold less compensation, with complete exemption (no tax owed) for less than $1MM in annual earnings and gradually increasing to a maximum tax of 1% based on net revenue, where net revenue can be calculated in the most advantageous of four different ways.[31][32]

text: Nexus[edit]

text: States are not permitted to tax income of a corporation unless four tests are met under Complete Auto Transit, Inc. v. Brady:[33]

text:
There must be a "substantial nexus" (connection) between the taxpayer's activities and the state,
The tax must not discriminate against interstate commerce,
The tax must be fairly apportioned, and
There must be a fair relationship to services provided.

text: Substantial nexus (referred to generally as simply "nexus") is a general U.S. Constitutional requirement that is subject to interpretation, generally by the state's comptroller or tax office, and often in administrative "letter rulings".

text: In Quill Corp. v. North Dakota [34] the Supreme Court of the United States confirmed the holding of National Bellas Hess v. Illinois [35] that a corporation or other tax entity must maintain a physical presence in the state (such as physical property, employees, officers) for the state to be able to require it to collect sales or use tax. The Supreme Court's physical presence requirement in Quill is likely limited to sales and use tax nexus, but the Court specifically stated that it was silent with respect to all other types of taxes [34] ("Although we have not, in our review of other types of taxes, articulated the same physical-presence requirement that Bellas Hess established for sales and use taxes, that silence does not imply repudiation of the Bellas Hess rule."). "Whether "Quill" applies to corporate income and similar taxes is a point of contention between states and taxpayers.[36] The "substantial nexus" requirement of Complete Auto, supra, has been applied to corporate income tax by numerous state supreme courts.[37]

text: Apportionment[edit]

text: The courts have held that the requirement for fair apportionment may be met by apportioning between jurisdictions all business income of a corporation based on a formula using the particular corporation's details.[38] Many states use a three factor formula, averaging the ratios of property, payroll, and sales within the state to that overall. Some states weight the formula. Some states use a single factor formula based on sales.[39]

text: Nonbusiness income[edit]

text: Some states tax resident corporations on nonbusiness income regardless of apportionment. Generally, a resident corporation is one incorporated in that state. The definition of nonbusiness income varies but generally includes investment income of business corporations, including dividends.[citation needed]

text: Consolidated or unitary filings[edit]

text: Some states require and some states permit parent/subsidiary controlled groups of corporations to file returns on a consolidated or combined basis. California and Illinois require that all U.S. members of a "unitary" group must file a combined return.[citation needed]

text: Returns[edit]

text: State corporate income tax returns vary highly in complexity from two pages to more than 20 pages. States often require that a copy of the federal income tax return be attached to the state return. Corporate income tax return due dates may differ from individual tax return due dates. Most states grant extensions of time to file corporate tax returns.[citation needed]

text: History[edit]

text: Some of the English colonies in North America taxed property (mostly farmland at that time) according to its assessed produce, rather than, as now, according to assessed resale value. Some of these colonies also taxed "faculties" of making income in ways other than farming, assessed by the same people who assessed property. These taxes taken together can be considered a sort of income tax.[40] The records of no colony covered by Rabushka[41] (the colonies that became part of the United States) separated the property and faculty components, and most records indicate amounts levied rather than collected, so much is unknown about the effectiveness of these taxes, up to and including whether the faculty part was actually collected at all.

text:
Plymouth Colony from 1643 and Massachusetts Bay Colony from 1646, and after they merged, the Province of Massachusetts Bay until the Revolution;
New Haven Colony from 1649 and Connecticut Colony from 1650, past the 1662 merger with New Haven, until the Revolution;
the Colony of Rhode Island and Providence Plantations, arguably from 1673 to 1744 or later;
the Province of West Jersey, a single 1684 law;
the "South-west part" of the Province of Carolina, later the Province of South Carolina, from 1701 until the Revolution;
the Province of New Hampshire, arguably from 1719 to 1772 or later;
and the Delaware Colony in the Province of Pennsylvania, from 1752 to the Revolution.

text: Rabushka makes it clear that Massachusetts and Connecticut actually levied these taxes regularly, while for the other colonies such levies happened much less often; South Carolina levied no direct taxes from 1704 through 1713, for example. Becker,[42] however, sees faculty taxes as routine parts of several colonies' finances, including Pennsylvania.

text: During and after the American Revolution, although property taxes were evolving toward the modern resale-value model, several states continued to collect faculty taxes.

text:
Massachusetts until 1916 (when it was replaced by a quasi-modern classified individual income tax);
Connecticut until 1819;
South Carolina, where the tax edged closer to a modern income tax, until 1868;
Delaware until 1796;
Maryland from 1777 to 1780;
Virginia from 1777 to 1782;[43]
New York, one 1778 levy;
the Vermont Republic, then Vermont as a state, from 1778 to 1850;
and Pennsylvania from 1782 to 1840 (when it was replaced by an individual income tax; Becker, as noted above, would date this tax earlier).

text: Between the enactment of the Constitution and 1840, no new general taxes on income appeared. In 1796, Delaware abolished its faculty tax, and in 1819 Connecticut followed suit. On the other hand, in 1835, Pennsylvania instituted a tax on bank dividends, paid by withholding, which by about 1900 produced half its total revenue.[44]

text: Several states, mostly in the South, instituted taxes related to income in the 1840s; some of these claimed to tax total income, while others explicitly taxed only specific categories, these latter sometimes called classified income taxes. These taxes may have been spurred by the ideals of Jacksonian democracy,[45] or by fiscal difficulties resulting from the Panic of 1837.[46] None of these taxes produced much revenue, partly because they were collected by local elected officials. A list:

text:
Pennsylvania from 1840 to 1871;
Maryland from 1841 to 1850;
Alabama from 1843 to 1884;
Virginia from 1843 to 1926 (when it was replaced by a modern individual income tax);
Florida from 1845 to 1855;
and North Carolina from 1849 to 1921 (when it was replaced by a modern individual income tax).

text: The 1850s brought another few income tax abolitions: Maryland and Vermont in 1850, and Florida in 1855.

text: During the American Civil War and Reconstruction Era, when both the United States of America (1861-1871) and the Confederate States of America (1863-1865) instituted income taxes, so did several states.[47]

text:
Texas from 1863 [48] to 1871;
Missouri from 1861 to 1865;
Georgia from 1863 to 1866;
West Virginia in 1863 only;
Louisiana from 1865 [49] to 1899;
and Kentucky from 1867 to 1872.

text: As with the national taxes, these were made in various ways to produce substantial revenue, for the first time in the history of American income taxation. On the other hand, as soon as the war ended, a wave of abolitions began: Missouri in 1865, Georgia in 1866, South Carolina in 1868, Pennsylvania and Texas in 1871, and Kentucky in 1872.

text: The rest of the century balanced new taxes with abolitions: Delaware levied a tax on several classes of income in 1869, then abolished it in 1871; Tennessee instituted a tax on dividends and bond interest in 1883, but Kinsman reports[50] that by 1903 it had produced zero actual revenue; Alabama abolished its income tax in 1884; South Carolina instituted a new one in 1897 (eventually abolished in 1918); and Louisiana abolished its income tax in 1899.

text: Following the 1895 Supreme Court decision in Pollock v. Farmers' Loan & Trust Co. which effectively ended a federal income tax, some more states instituted their own along the lines established in the 19th century:

text:
Oklahoma 1908 to 1915;
Mississippi 1912 to 1924;
Missouri, individual and corporate, from 1917.

text: However, other states, some perhaps spurred by Populism, some certainly by Progressivism, instituted taxes incorporating various measures long used in Europe, but considerably less common in America, such as withholding, corporate income taxation (as against earlier taxes on corporate capital), and especially the defining feature of a "modern" income tax, central administration by bureaucrats rather than local elected officials. The twin revenue-raising successes of Wisconsin's 1911 and the United States' 1914 income taxes prompted imitation.[51] Note that writers on the subject sometimes distinguish between corporate "net income" taxes, which are straightforward corporate income taxes, and corporate "franchise" taxes, which are taxes levied on corporations for doing business in a state, sometimes based on net income. Many states' constitutions were interpreted as barring direct income taxation, and franchise taxes were seen as legal ways to evade these bars.[52] The term "franchise tax" has nothing to do with the voting franchise, and franchise taxes only apply to individuals insofar as they do business. Note that some states actually levy both corporate net income taxes and corporate franchise taxes based on net income. For the following list see [53] and.[54]

text:
The Territory of Hawaii, then Hawaii as a state, individual and corporate from 1901 (this is sometimes claimed as the oldest state income tax; it is certainly the oldest state corporate income tax);
Wisconsin, individual and corporate from 1911 (generally considered the first modern state income tax, built on a law largely written by Delos Kinsman,[55] whose 1903 book on the subject is cited above; its major distinction as against older laws, including Hawaii's,[56] is that state bureaucrats rather than local assessors collected it);
Connecticut, franchise, from 1915;
Oklahoma, modernisation of existing individual tax, from 1915;
Massachusetts, individual, from 1916;
Virginia, corporate, from 1916;
Delaware, individual, from 1917;
Montana, franchise, from 1917;
New York, franchise, from 1917;
Note abolition of South Carolina's non-modern individual income tax in 1918;
Alabama, individual, 1919, declared unconstitutional 1920;
New Mexico, individual and corporate, 1919, apparently abolished soon thereafter;
New York, individual, from 1919;
North Dakota, individual and corporate, from 1919;
Massachusetts, corporate (franchise), from 1919 or 1920;
Mississippi's income tax was held to apply to corporations in 1921;
North Carolina, modernisation of existing individual and institution of corporate taxes, from 1921;
South Carolina, individual and corporate, from 1921 or 1922;
New Hampshire, "intangibles" (restricted to interest and dividends), from 1923;
Oregon, individual and corporate, 1923 (repealed 1924);[57]
Tennessee, corporate, from 1923;
Mississippi, modernisation of existing corporate and individual taxes, from 1924;
Virginia, modernisation of existing corporate and individual taxes, from 1926.

text: This period coincided with the United States' acquisition of colonies, or dependencies: the Philippines, Puerto Rico, and Guam from Spain in the Spanish–American War, 1898–99; American Samoa by agreements with local leaders, 1899-1904; the Panama Canal Zone by agreement from Panama in 1904; and the U.S. Virgin Islands purchased from Denmark in 1917. (Arguably, Alaska, purchased from Russia in 1867, and Hawaii, annexed in 1900, were also dependencies, but both were by 1903 "incorporated" in the U.S., which these others never have been.) The Panama Canal Zone was essentially a company town, but the others all began levying income taxes under American rule. (Puerto Rico already had an income tax much like a faculty tax, which remained in effect for a short time after 1898.)[58]

text:
The Philippines and Puerto Rico, from 1913, by the same law that instituted the federal income tax; this law is ancestral to the modern independent Philippines' income tax as well;[59][60] and
The U.S. Virgin Islands, from 1922.[61]

text: A third of the current state individual income taxes, and still more of the current state corporate income taxes, were instituted during the decade after the Great Depression started:[54][62][63][64]

text:
Arkansas, individual and corporate, from 1929;
California, franchise, from 1929;
Georgia, individual and corporate, from 1929;
Oregon, individual, franchise, and intangibles, from 1929, but the individual tax didn't take effect until 1930 and was restricted to use for property tax relief, and the intangibles tax was held unconstitutional in 1930;[65]
Tennessee, intangibles, from 1929;
Idaho, individual and corporate, from 1931;
Ohio, intangibles, from 1931, apparently abolished soon thereafter;
Oklahoma, corporate, from 1931;
Oregon, intangibles, 1931 to 1939;
Utah, individual and franchise, from 1931;
Vermont, individual and corporate, from 1931;
Illinois, individual and corporate, 1932, soon declared unconstitutional;
Washington, individual and corporate, 1932, declared unconstitutional 1933;[66]
Alabama, individual and corporate, from 1933;
Arizona, individual and corporate, from 1933;
Kansas, individual and corporate, from 1933;
Minnesota, individual, corporate, and franchise, from 1933;
Montana, individual and corporate, from 1933;
New Mexico, individual and corporate, from 1933;
Iowa, individual and franchise, from 1934;
Louisiana, individual and corporate, from 1934;
California, individual and corporate, from 1935;
Pennsylvania, franchise, from 1935;
South Dakota, individual and corporate, 1935 to 1943;
The U.S. Virgin Islands income tax in 1935 became the first "mirror" tax, for which see below;
Washington, individual and corporate, 1935, held unconstitutional in separate decisions the same year;[66]
West Virginia, individual, 1935 to 1942;
Kentucky, individual and corporate, from 1936;
Colorado, individual and corporate, from 1937;
Maryland, individual and corporate, from 1937;
District of Columbia, individual and either corporate or franchise, from 1939.

text: A "mirror" tax is a tax in a U.S. dependency in which the dependency adopts wholesale the U.S. federal income tax code, revising it by substituting the dependency's name for "United States" everywhere, and vice versa. The effect is that residents pay the equivalent of the federal income tax to the dependency, rather than to the U.S. government. Although mirroring formally came to an end with the Tax Reform Act of 1986, it remains the law as seen by the U.S. for Guam and the Northern Mariana Islands because conditions to its termination have not yet been met.[67] In any event, the other mirror tax dependencies (the U.S. Virgin Islands and American Samoa) are free to continue mirroring if, and as much as, they wish.

text: The U.S. acquired one more dependency from Japan in World War II: the Trust Territory of the Pacific Islands.

text: Two states, South Dakota and West Virginia, abolished Depression-era income taxes in 1942 and 1943, but these were nearly the last abolitions. For about twenty years after World War II, new state income taxes appeared at a somewhat slower pace, and most were corporate net income or corporate franchise taxes:[63][64]

text:
Rhode Island, corporate, from 1947;
The Territory of Alaska, then Alaska as a state, individual and corporate, from 1949;
Guam, mirror, from 1950;[68]
Pennsylvania, corporate, from 1951;
Oregon removed the restriction of individual income tax funds to property tax relief in 1953;[69]
Delaware, corporate, from 1958;
New Jersey, corporate, from 1958;
Idaho, franchise, from 1959;
Utah, corporate, from 1959;
West Virginia, individual, from 1961;
American Samoa, mirror, from 1963;[70]
Indiana, individual and corporate, from 1963;
Wisconsin, franchise, from 1965.

text: As early as 1957 General Motors protested a proposed corporate income tax in Michigan with threats of moving manufacturing out of the state.[71] However, Michigan led off the most recent group of new income taxes:[64]

text:
Michigan, individual and corporate (this replacing a value-added tax),[72] from 1967;
Nebraska, individual and corporate, from 1967;
Maryland, individual (added county withholding tax and non resident tax. Believes led to state being mainly a commuter state for work) 1967,Present
West Virginia, corporate, from 1967;
Connecticut, intangibles (but taxing capital gains and not interest), from 1969;
Illinois, individual and corporate, from 1969;
Maine, individual and corporate, from 1969;
New Hampshire, corporate, from 1970;
Florida, franchise, from 1971;
Ohio, individual and corporate, from 1971;
Pennsylvania, individual, from 1971;
Rhode Island, individual, from 1971;
The Trust Territory of the Pacific Islands, individual and corporate, from 1971.

text: In the early 1970s, Pennsylvania and Ohio competed for businesses with Ohio wooing industries with a reduced corporate income tax but Pennsylvania warning that Ohio had higher municipal taxes that included taxes on inventories, machinery and equipment.[73]

text: A few more events of the 1970s:[64]

text:
Michigan abolished its corporate income tax in 1975, replacing it with another value-added tax;[74]
New Jersey instituted an individual income tax in 1976;
The Northern Mariana Islands negotiated with the U.S. in 1975 a mirror tax which was to go into effect in 1979, but in 1979 enacted a law rebating that tax partially or entirely each year and levying a simpler income tax;[75][76]
Alaska abolished its individual income tax retroactive to 1979[77] in 1980.

text: (Also during this time the U.S. began returning the Panama Canal Zone to Panama in 1979, and self-government, eventually to lead to independence, began between 1979 and 1981 in all parts of the Trust Territory of the Pacific Islands except for the Northern Mariana Islands. The resulting countries - the Marshall Islands, the Federated States of Micronesia, and Palau - all levy income taxes today.)

text: The only subsequent individual income tax instituted to date is Connecticut's, from 1991, replacing the earlier intangibles tax. The median family income in many of the state's suburbs was nearly twice that of families living in urban areas. Governor Lowell Weicker's administration imposed a personal income tax to address the inequities of the sales tax system, and implemented a program to modify state funding formulas so that urban communities received a larger share.[78]

text: Numerous states with income taxes have considered measures to abolish those taxes since the Late-2000s recession began, and several states without income taxes have considered measures to institute them, but only one such proposal has been enacted: Michigan replaced its more recent value-added tax with a new corporate income tax in 2009.

text: Rates by jurisdiction[edit]

text: Alabama[edit]

text:
Individual income tax[79]

Percentage
Singles/married filing separately
Married filing jointly

2%
$0-$500
$1000

4%
$501-$3000
$1001-$6000

6%
$3001+
$6001+

text: The corporate income tax rate is 6.5%.[80]

text: Alaska[edit]

text: Alaska does not have an individual income tax.[81]

text:
Corporate income tax[82]

Income Level
Rate

$0-$24,999
0%

$25,000-$48,999
2%

$49,000-$73,999
$480 plus 3% of income in excess of $49,000

$74,000-$98,999
$1,230 plus 4% of income in excess of $74,000

$99,000-$123,999
$2,230 plus 5% of income in excess of $99,000

$124,000-$147,999
$3,480 plus 6% of income in excess of $124,000

$148,000-$172,999
$4,920 plus 7% of income in excess of $148,000

$173,000-$197,999
$6,670 plus 8% of income in excess of $173,000

$198,000-$221,999
$8,670 plus 9% of income in excess of $198,000

$222,000+
$10,830 plus 9.4% of income in excess of $222,000

text: Arizona[edit]

text: Personal income tax[edit]

text:
Single or married & filing separately

Income Level
Rate

$0-$10,000
2.59%

$10,001-$25,000
$259 plus 2.88% of income in excess of $10,000

$25,001-$50,000
$691 plus 3.36% of income in excess of $25,000

$50,001-$150,000
$1,531 plus 4.24% of income in excess of $50,000

$150,001+
$5,771 plus 4.54% of income in excess of $150,000

text:
Married filing jointly or head of household

Income Level
Rate

$0-$20,000
2.59%

$20,001-$50,000
$518 plus 2.88% of income in excess of $20,000

$50,001-$100,000
$1,382 plus 3.36% of income in excess of $50,000

$100,001-$300,000
$3,062 plus 4.24% of income in excess of $100,000

$300,001+
$11,542 plus 4.54% of income in excess of $300,000

text: Corporate income tax[edit]

text: The corporate income tax rate is 4.9%.[84]

text: Arkansas[edit]

text:
Personal income tax[85]

Income Level
Rate

$0-$4,299
0.9%

$4,300-$8,399
2.5%

$8,400-$12,599
3.5%

$12,600-$20,999
4.5%

$21,000-$35,099
6%

$35,100+
7%

text:
Corporate income tax[86]

Income Level
Rate

$0-$2,999
1%

$3,000-$5,999
2%

$6,000-$10,999
3%

$11,000-$24,999
5%

$25,000-$99,999
6%

$100,00+
7%

text: California[edit]

text: Personal income tax[edit]

text:
Single or married filing separately

Income Level
Rate

$0-$7,849
1%

$7,850-$18,609
$78.50 plus 2% of income in excess of $7,850

$18,610-$29,371
$293.70 plus 4% of income in excess of $18,610

$29,372-$40,772
$724.18 plus 6% of income in excess of $29,372

$40,773-$51,529
$1,408.24 plus 8% of income in excess of $40,773

$51,530-$263,221
$2,268.50 plus 9.3% of income in excess of $51,530

$263,222-$315,865
$21,956.16 plus 10.3% of income in excess of $263,222

$315,866-$526,442
$27,378.49 plus 11.3% of income in excess of $315,866

$526,443-$1,000,000
$51,173.69 plus 12.3% of income in excess of $526,443

$1,000,000+
$109,421.20 plus 13.3% of income in excess of $1,000,000

text:
Married filing jointly

Income Level
Rate

$0-$15,699
1%

$15,700-$37,219
$157 plus 2% of income in excess of $15,700

$37,220-$58,743
$587.40 plus 4% of income in excess of $37,220

$58,744-$81,545
$1,448.36 plus 6% of income in excess of $58,774

$81,546-$103,059
$2,816.48 plus 8% of income in excess of $81,546

$103,060-$526,443
$4,537.60 plus 9.3% of income in excess of $103,060

$526,444-$631,731
$43,912.31 plus 10.3% of income in excess of $526,444

$631,732-$1,052,885
$54,756.97 plus 11.3% of income in excess of $637,732

$1,052,886+
$102,347.37 plus 12.3% of income in excess of $1,052,886

text:
Head of household

Income Level
Rate

$0-$15,709
1%

$15,710-$37,220
$157.10 plus 2% of income in excess of $15,710

$37,221-$47,981
$587.32 plus 4% of income in excess of $37,221

$47,982-$59,382
$1,017.76 plus 6% of income in excess of $47,982

$59,383-$70,141
$1,701.82 plus 8% of income in excess of $59,383

$70,142-$357,980
$2,562.54 plus 9.3% of income in excess of $70,142

$357,981-$429,577
$29,331.57 plus 10.3% of income in excess of $357,981

$489,578-$715,961
$36,706.06 plus 11.3% of income in excess of $489,578

$715,962+
$69,067.45 plus 12.3% of income in excess of $715,962

text: Corporate income tax[edit]

text: The standard corporate rate is 8.84%, except for banks and other financial institutions, whose rate is 10.84%.[87]

text: Colorado[edit]

text: Colorado has a flat rate of 4.63% for both individuals and corporations.[88]

text: Connecticut[edit]

text: Personal income tax[edit]

text:
Single or married filing separately

Income Level
Rate

$0-$10,000
3%

$10,001-$50,000
$300 plus 5% of income in excess of $10,000

$50,001-$100,000
$2,300 plus 5.5% of income in excess of $50,000

$100,001-$200,000
$5,050 plus 6% of income in excess of $100,000

$200,001-$250,000
$11,050 plus 6.5% of income in excess of $200,000

$250,000+
$14,300 plus 6.7% of income in excess of $250,000

text:
Head of household

Income Level
Rate

$0-$16,000
3%

$16,001-$80,000
$480 plus 5% of income in excess of $16,000

$80,001-$160,000
$3,680 plus 5.5% of income in excess of $80,000

$160,001-$320,000
$8,080 plus 6% of income in excess of $160,000

$320,001-$400,000
$17,680 plus 6.5% of income in excess of $320,000

$400,000+
$22,880 plus 6.7% of income in excess of $400,000

text:
Married filing jointly

Income Level
Rate

$0-$20,000
3%

$20,001-$100,000
$600 plus 5% of income in excess of $20,000

$100,001-$200,000
$4,600 plus 5.5% of income in excess of $100,000

$200,001-$400,000
$10,100 plus 6% of income in excess of $200,000

$400,001-$500,000
$22,180 plus 6.5% of income in excess of $400,000

$500,000+
$28,600 plus 6.7% of income in excess of $500,000

text: Corporate income tax[edit]

text: Connecticut's corporate income tax rate is 7.5%.[89]

text: Delaware[edit]

text: Personal income tax[edit]

text:
Single or married filing separately

Income Level
Rate

$0-$10,000
3%

$10,001-$50,000
5% of income in excess of $10,000

$50,001-$100,000
5.5% of income in excess of $50,000

$100,001-$200,000
6% of income in excess of $100,000

$200,001-$250,000
6.5% of income in excess of $200,000

$250,001-$500,000
6.9% of income in excess of $250,000

$500,001+
6.99% of income in excess of $500,000

text: Corporate income tax[edit]

text: Delaware's corporate income tax rate is 8.7%.[91]

text: State individual income tax rates and brackets[edit]

text:
State individual income tax rates & brackets (2016)[92]

State
Single Filer
Rates > Brackets
Married Filing Jointly
Rates > Brackets

Ala.
2.00% > $0
2.00% > $0

4.00% > $500
4.00% > $1,000

5.00% > $3,000
5.00% > $6,000

Alaska
none
none

Ariz.
2.59% > $0
2.59% > $0

2.88% > $10,000
2.88% > $20,000

3.36% > $25,000
3.36% > $50,000

4.24% > $50,000
4.24% > $100,000

4.54% > $150,000
4.54% > $300,000

Ark.
0.90% > $0
0.90% > $0

2.50% > $4,299
2.50% > $4,299

3.50% > $8,399
3.50% > $8,399

4.50% > $12,599
4.50% > $12,599

6.00% > $20,999
6.00% > $20,999

6.90% > $35,099
6.90% > $35,099

Calif.
1.00% > $0
1.00% > $0

2.00% > $7,850
2.00% > $15,700

4.00% > $18,610
4.00% > $37,220

6.00% > $29,372
6.00% > $58,744

8.00% > $40,773
8.00% > $81,546

9.30% > $51,530
9.30% > $103,060

10.30% > $263,222
10.30% > $526,444

11.30% > $315,866
11.30% > $631,732

12.30% > $526,443
12.30% > $1,000,000

13.30% > $1,000,000
13.30% > $1,052,886

Colo.
4.63% of federal
4.63% of federal

Conn.
3.00% > $0
3.00% > $0

5.00% > $10,000
5.00% > $20,000

5.50% > $50,000
5.50% > $100,000

6.00% > $100,000
6.00% > $200,000

6.50% > $200,000
6.50% > $400,000

6.90% > $250,000
6.90% > $500,000

6.99% > $500,000
6.99% > $1,000,000

Del.
2.20% > $2,000
2.20% > $2,000

3.90% > $5,000
3.90% > $5,000

4.80% > $10,000
4.80% > $10,000

5.20% > $20,000
5.20% > $20,000

5.55% > $25,000
5.55% > $25,000

6.60% > $60,000
6.60% > $60,000

Fla.
none
none

Ga.
1.00% > $0
1.00% > $0

2.00% > $750
2.00% > $1,000

3.00% > $2,250
3.00% > $3,000

4.00% > $3,750
4.00% > $5,000

5.00% > $5,250
5.00% > $7,000

6.00% > $7,000
6.00% > $10,000

Hawaii
1.40% > $0
1.40% > $0

3.20% > $2,400
3.20% > $4,800

5.50% > $4,800
5.50% > $9,600

6.40% > $9,600
6.40% > $19,200

6.80% > $14,400
6.80% > $28,800

7.20% > $19,200
7.20% > $38,400

7.60% > $24,000
7.60% > $48,000

7.90% > $36,000
7.90% > $72,000

8.25% > $48,000
8.25% > $96,000

Idaho
1.60% > $0
1.60% > $0

3.60% > $1,452
3.60% > $2,904

4.10% > $2,940
4.10% > $5,808

5.10% > $4,356
5.10% > $8,712

6.10% > $5,808
6.10% > $11,616

7.10% > $7,260
7.10% > $14,520

7.40% > $10,890
7.40% > $21,780

Ill.
4.95% of federal
4.95% of federal

Ind.
3.3% of federal
3.3% of federal

Iowa
0.36% > $0
0.36% > $0

0.72% > $1,554
0.72% > $1,554

2.43% > $3,108
2.43% > $3,108

4.50% > $6,216
4.50% > $6,216

6.12% > $13,896
6.12% > $13,896

6.48% > $23,310
6.48% > $23,310

6.80% > $31,080
6.80% > $31,080

7.92% > $46,620
7.92% > $46,620

8.98% > $69,930
8.98% > $69,930

Kans.
2.70% > $0
2.70% > $0

4.60% > $15,000
4.60% > $30,000

Ky.
2.00% > $0
2.00% > $0

3.00% > $3,000
3.00% > $3,000

4.00% > $4,000
4.00% > $4,000

5.00% > $5,000
5.00% > $5,000

5.80% > $8,000
5.80% > $8,000

6.00% > $75,000
6.00% > $75,000

La.
2.00% > $0
2.00% > $0

4.00% > $12,500
4.00% > $25,000

6.00% > $50,000
6.00% > $100,000

Maine
5.80% > $0
5.80% > $0

6.75% > $21,049
6.75% > $42,099

7.15% > $37,499
7.15% > $74,999

Md.
2.00% > $0
2.00% > $0

3.00% > $1,000
3.00% > $1,000

4.00% > $2,000
4.00% > $2,000

4.75% > $3,000
4.75% > $3,000

5.00% > $100,000
5.00% > $150,000

5.25% > $125,000
5.25% > $175,000

5.50% > $150,000
5.50% > $225,000

5.75% > $250,000
5.75% > $300,000

Mass.
5.10% > $0
5.10% > $0

Mich.
4.25% of federal AGI
4.25% of federal AGI

Minn.
5.35% > $0
5.35% > $0

7.05% > $25,180
7.05% > $36,820

7.85% > $82,740
7.85% > $146,270

9.85% > $155,650
9.85% > $259,420

Miss.
3.00% > $0
3.00% > $0

4.00% > $5,000
4.00% > $5,000

5.00% > $10,000
5.00% > $10,000

Mo.
1.50% > $0
1.50% > $0

2.00% > $1,000
2.00% > $1,000

2.50% > $2,000
2.50% > $2,000

3.00% > $3,000
3.00% > $3,000

3.50% > $4,000
3.50% > $4,000

4.00% > $5,000
4.00% > $5,000

4.50% > $6,000
4.50% > $6,000

5.00% > $7,000
5.00% > $7,000

5.50% > $8,000
5.50% > $8,000

6.00% > $9,000
6.00% > $9,000

Mont.
1.00% > $0
1.00% > $0

2.00% > $2,900
2.00% > $2,900

3.00% > $5,100
3.00% > $5,100

4.00% > $7,800
4.00% > $7,800

5.00% > $10,500
5.00% > $10,500

6.00% > $13,500
6.00% > $13,500

6.90% > $17,400
6.90% > $17,400

Nebr.
2.46% > $0
2.46% > $0

3.51% > $3,060
3.51% > $6,120

5.01% > $18,370
5.01% > $36,730

6.84% > $29,590
6.84% > $59,180

Nev.
none
none

N.H.
5.00% > $0
Interest & dividends
5.00% > $0
Interest & dividends

N.J.
1.40% > $0
1.40% > $0

1.75% > $20,000
1.75% > $20,000

3.50% > $35,000
2.45% > $50,000

5.53% > $40,000
3.50% > $70,000

6.37% > $75,000
5.53% > $80,000

8.97% > $500,000
6.37% > $150,000

8.97% > $500,000

N.M.
1.70% > $0
1.70% > $0

3.20% > $5,500
3.20% > $8,000

4.70% > $11,000
4.70% > $16,000

4.90% > $16,000
4.90% > $24,000

N.Y.
4.00% > $0
4.00% > $0

4.50% > $8,450
4.50% > $17,050

5.25% > $11,650
5.25% > $23,450

5.90% > $13,850
5.90% > $27,750

6.45% > $21,300
6.45% > $42,750

6.65% > $80,150
6.65% > $160,500

6.85% > $214,000
6.85% > $321,050

8.82% > $1,070,350
8.82% > $2,140,900

N.C.
5.75% > $0
5.75% > $0

N.D.
1.10% > $0
1.10% > $0

2.04% > $37,450
2.04% > $62,600

2.27% > $90,750
2.27% > $151,200

2.64% > $189,300
2.64% > $230,450

2.90% > $411,500
2.90% > $411,500

Ohio
0.50% > $0
0.50% > $0

0.99% > $5,200
0.99% > $5,200

1.98% > $10,400
1.98% > $10,400

2.48% > $15,650
2.48% > $15,650

2.97% > $20,900
2.97% > $20,900

3.47% > $41,700
3.47% > $41,700

3.96% > $83,350
3.96% > $83,350

4.60% > $104,250
4.60% > $104,250

5.00% > $208,500
5.00% > $208,500

Okla.
0.50% > $0
0.50% > $0

1.00% > $1,000
1.00% > $2,000

2.00% > $2,500
2.00% > $5,000

3.00% > $3,750
3.00% > $7,500

4.00% > $4,900
4.00% > $9,800

5.00% > $7,200
5.00% > $12,200

Ore.
5.00% > $0
5.00% > $0

7.00% > $3,350
7.00% > $6,500

9.00% > $8,400
9.00% > $16,300

9.90% > $125,000
9.90% > $250,000

Pa.
3.07% > $0
3.07% > $0

R.I.
3.75% > $0
3.75% > $0

4.75% > $60,850
4.75% > $60,850

5.99% > $138,300
5.99% > $138,300

S.C.
0.00% > $0
0.00% > $0

3.00% > $2,920
3.00% > $2,920

4.00% > $5,840
4.00% > $5,840

5.00% > $8,760
5.00% > $8,760

6.00% > $11,680
6.00% > $11,680

7.00% > $14,600
7.00% > $14,600

S.D.
none
none

Tenn.
6.00% > $0
Interest & dividends
6.00% > $0
Interest & dividends

Tex.
none
none

Utah
5.00% > $0
5.00% > $0

Vt.
3.55% > $0
3.55% > $0

6.80% > $39,900
6.80% > $69,900

7.80% > $93,400
7.80% > $160,450

8.80% > $192,400
8.80% > $240,000

8.95% > $415,600
8.95% > $421,900

Va.
2.00% > $0
2.00% > $0

3.00% > $3,000
3.00% > $3,000

5.00% > $5,000
5.00% > $5,000

5.75% > $17,000
5.75% > $17,000

Wash.
none
none

W.Va.
3.00% > $0
3.00% > $0

4.00% > $10,000
4.00% > $10,000

4.50% > $25,000
4.50% > $25,000

6.00% > $40,000
6.00% > $40,000

6.50% > $60,000
6.50% > $60,000

Wis.
4.00% > $0
4.00% > $0

5.84% > $11,150
5.84% > $14,820

6.27% > $22,230
6.27% > $29,640

7.65% > $244,750
7.65% > $326,330

Wyo.
none
none

D.C.
4.00% > $0
4.00% > $0

6.00% > $10,000
6.00% > $10,000

6.50% > $40,000
6.50% > $40,000

8.50% > $60,000
8.50% > $60,000

8.75% > $350,000
8.75% > $350,000

text: State corporate tax rates and brackets[edit]

text:
State corporate tax rates
(2017)[93]

State
Brackets

Ala.
6.50% > $0

Alaska
0.00% > $0

2.00% > $25,000

3.00% > $49,000

4.00% > $74,000

5.00% > $99,000

6.00% > $124,000

7.00% > $148,000

8.00% > $173,000

9.00% > $198,000

9.40% > $222,000

Ariz.
4.90% > $0

Ark.
1.00% > $0

2.00% > $3,000

3.00% > $6,000

5.00% > $11,000

6.00% > $25,000

6.50% > $100,000

Calif.
8.84% > $0

Colo.
4.63% > $0

Conn.
9.00% > $0

Del.
8.70% > $0

Fla.
5.50% > $0

Ga.
6.00% > $0

Hawaii
4.40% > $0

5.40% > $25,000

6.40% > $100,000

Idaho
7.40% > $0

Ill.
7.75% > $0

Ind.
6.25% > $0

Iowa
6.00% > $0

8.00% > $25,000

10.00% > $100,000

12.00% > $250,000

Kans.
4.00% > $0

7.00% > $50,000

Ky.
4.00% > $0

5.00% > $50,000

6.00% > $100,000

La.
4.00% > $0

5.00% > $25,000

6.00% > $50,000

7.00% > $100,000

8.00% > $200,000

Maine
3.50% > $0

7.93% > $25,000

8.33% > $75,000

8.93% > $250,000

Md.
8.25% > $0

Mass.
8.00% > $0

Mich.
6.00% > $0

Minn.
9.80% > $0

Miss.
3.00% > $0

4.00% > $5,000

5.00% > $10,000

Mo.
6.25% > $0

Mont.
6.75% > $0

Nebr.
5.58% > $0

7.81% > $100,000

Nev.
Gross Receipts Tax

N.H.
8.20% > $0

N.J.
9.00% > $100,000

N.M.
4.80% > $0

6.20% > $500,000

N.Y.
6.50% > $0

N.C.
3.00% > $0

N.D.
1.41% > $0

3.55% > $25,000

4.31% > $50,000

Ohio
Gross Receipts Tax

Okla.
6.00% > $0

Ore.
6.60% > $0

7.60% > 1000000

Pa.
9.99% > $0

R.I.
7.00% > $0

S.C.
5.00% > $0

S.D.
None

Tenn.
6.50% > $0

Tex.
Gross Receipts Tax

Utah
5.00% > 0

Vt.
6.00% > $0

7.00% > 10000

8.50% > $25,000

Va.
6.00% > $0

Wash.
Gross Receipts Tax

W.Va.
6.50% > $0

Wis.
7.90% > $0

Wyo.
None

D.C.
9.00% > $0


document_title: Thorsten Kaye

question_text: who plays ridge in the bold and the beautiful

text: Thorsten Kaye

text: Early life[edit]

text: Raised in Mainz and London, Kaye moved to the United States in 1985 on a track (decathlon) scholarship to the United States International University in San Diego. Kaye majored in physical education (and minored in drama), but ultimately changed his major to drama and received his bachelor's degree in fine arts.

text: After a rugby union tour through Europe, Kaye enrolled in graduate school at Wayne State University in Detroit, where he earned his master's degree in theater and theater history.

text: Acting career[edit]

text: Kaye appeared in many classical theater roles, including The Winter's Tale, Tartuffe, Macbeth, Much Ado About Nothing, Hamlet, Love's Labour's Lost, Twelfth Night, and The Taming of the Shrew, both in London and with the Hilberry Repertory Company in Detroit.

text: Kaye then moved to Los Angeles, where he garnered roles in various television projects, including the miniseries, Sidney Sheldon's Nothing Lasts Forever, before moving to New York to accept the role of an Irish poet, Patrick Thornhart, on ABC's One Life to Live (1995–1997). The character gained quite a bit of popularity, and it is where he would meet his real life partner, Susan Haskell. After completing a two-year stint on OLTL, Thorsten did some guest starring work for other shows, as well as starring in a few feature films.

text: In April 2000, Thorsten accepted the role of the dedicated physician Ian Thornhart (Patrick's older brother) on the ABC daytime soap (and the spin-off show of General Hospital), Port Charles (2000–2003). He appeared on the soap until its run ended in October 2003. Thorsten received two Daytime Emmy Award Nominations for Outstanding Lead Actor for his portrayal of Ian in 2003 and 2004.

text: In April 2004, Thorsten returned to New York to join the cast of the ABC soap All My Children in the role of casino owner, Zach Slater. He was nominated for two Daytime Emmy Awards in 2006 and 2009. Thorsten portrayed Slater until December 2009. He returned three times in 2010, and again in 2011 to bring Zach's storyline to a close when AMC came to an end after 41 years, in September 2011.

text: Kaye has an extensive portfolio of work in television, film and theatre. In addition to his work on soaps, he has appeared in Sliders, Law & Order, and Air America. After working with director David Worth in the film The Prophet's Game (which starred Dennis Hopper) Kaye re-teamed with the director in the thriller Shark Attack II. He has also appeared in the feature films The Silencers, Deadly Desire, and The Bone Collector.

text: Thorsten Kaye has one of the lead roles in a new psychological thriller (feature-length film) titled Occupant, which was released in the U.S and Canada in October 2011 on demand in many cable/satellite markets as well as on most digital platforms, including iTunes, Amazon, Blockbuster, and PlayStation.

text: In 2012, Kaye began appearing in the role of Nick, a recurring character on the NBC series Smash. In October 2013, it was announced that Kaye was cast to portray Ridge Forrester on The Bold and the Beautiful, replacing originator Ronn Moss, who departed the series in 2012 after 25 years in the role.[2][3]

text: Filmography[edit]

text:
Film roles

Year
Title
Role
Notes

1996
The Silencers
Jasper

2000
The Prophet's Game
Joey Highsmith (adult)

2000
Shark Attack 2
Dr. Nick Harris
Direct-to-video

2011
Occupant
Joe

2014
Animal
Carl

text:
Television roles

Year
Title
Role
Notes

1991
Deadly Desire
Airport Agent
TV film

1995
Nothing Lasts Forever
Jury Foreman
TV film

1995–1997
One Life to Live
Patrick Thornhart
Regular role

1998
Sliders
Ralph Hackett
Episode: "Asylum"

1999
Air America
Sam Moon
Episode: "Fear of Flying"

2000
Falcone
Isadore Rechelko
Episode: "Pilot"

2000–2003
Port Charles
Dr. Ian Thornhart
Regular role

2004–2011, 2013
All My Children
Zach Slater
Regular role

2012–2013
Smash
Nick Felder
Recurring role, 13 episodes

2013–present
The Bold and the Beautiful
Ridge Forrester
Regular role

2016
Falling Water
Javier Mendoza
Episode: "Castles Made of Sand"

text: Writer/poet[edit]

text: Kaye published a book of original poetry, entitled From Timber Ridge to Daymer Gardens, with Dorothy Bridges, widow of actor Lloyd Bridges. Proceeds from the book, which accompanied a CD release of the same name, go to Give Kids the World, a charity for sick children. His new children's book will be coming out in March 2009 on the "Rock the Soap" cruise.

text: Personal life[edit]

text: When not working, Kaye enjoys music, literature and riding American motorcycles. He is a fan of the Miami Dolphins and the Detroit Red Wings.[4]

text: While appearing on One Life to Live, he met his partner, Susan Haskell, who played his on-show love interest (Margaret "Marty" Saybrooke). The two currently have two daughters, McKenna (born February 2003) and Marlowe (born January 2007).[4]

text: Kaye was an active blogger for the Detroit Red Wings at NHL.com during the 2008 and 2009 Stanley Cup Playoffs.[5]


document_title: Head of the River (New South Wales)

question_text: who won 2018 gps head of the river

question_tokens: who won 2018 gps head of the river

text: Head of the River (New South Wales)

text: AAGPS Head of the River Regatta[edit]

text: The AAGPS Head of the River regatta is run by the Athletic Association of the Great Public Schools of New South Wales, and takes place in Penrith, New South Wales, Australia every March at the Sydney International Regatta Centre (SIRC).

text: From 1893 until 1935, the Regatta was held on the Parramatta River; from 1936 until 1996 on the Nepean River; and since 1996 at the Olympic course. From 1893 until 1909 the race was contested by four-oared boats, and by eight-oared boats since then. Since 1996 the race has been contested over 2000 metres; all previous events were over a mile and a half, except in 1946 and 1947 when the races were over a mile and a quarter. It is the culmination of the GPS (Great Public Schools) rowing season for senior crews, and has been held since 1893. Eight of the nine GPS schools, Sydney Grammar School, The King's School, Newington College, Sydney Boys High School, The Scots College, St. Joseph's College, Saint Ignatius' College and Shore School, send their eights to the Head of the River. In 2012 the ninth, The Armidale School, started sending Fours, and the First IV race of 2013 was an historic one as the first time crews from all nine GPS schools competed alongside each other in an event at the Head of the River.[1] One of the most successful coaches of rowing among the schools was Robert Buntine at King's and Newington from 1966 until 1996.[2]

text: The race is held over 2000 m. It is the last race of the official GPS rowing season, following on from the Riverview Gold Cup held on the Lane Cove River. The Head of the River is one week after other summer sports premierships – cricket and basketball – have finished. This enables over ten thousand school students and other supporters to attend. However, in 2008, the Head of the River was held on Wednesday, with all GPS schools given Thursday off as a students' holiday due to a booking by NSW Kayak Association on the Saturday.

text: The current (SIRC) record time (and former junior world record until 2001) for the 1st VIII is 5:42.6 set by Shore on 23 March 1996.[citation needed] The most recent winner of the AAGPS Head of the River, and holder of the Major Rennie Trophy is Saint Ignatius' College, winning the regatta in 2018 breaking a 43 year old drought.

text: NSW Schoolgirls Head of The River[edit]

text: The NSW Schoolgirls Head of the River was first raced in 1991.[3] The inaugural Schoolgirls Head of the River Regatta took place on Middle Harbour Creek at Davidson Park, Roseville.[3] In following years the event was held at Iron Cove.[4]

text: The NSW Schoolgirls' Head of the River held at the Sydney International Regatta Centre (SIRC), in Penrith[5] on the Sunday following the Schoolboys Head of the River. It is organised by the NSW Combined Independent Schools Sports Council (NSWCISSC)[5] and is the culmination of the Schoolgirls' rowing season.

text: The current (SIRC) record time for the 1st VIII in the Schoolgirl Head of the River is 6:40 set by Queenwood School for Girls on the 25th of March 2017. The most recent winner of the NSW Schoolgirl Head of the River is Pymble Ladies' College.

text: Unlike the boys race, all affiliated schools of the NSWCISSC, NSW Combined High Schools Sports Association (NSWCHSSA), and the NSW Combined Catholic Colleges Sports association (NSWCCCSA), are eligible to nominate their students to compete in the girls regatta.[6] As at 2008, ten of the thirty AHIGS schools, those being Ascham School, Canberra Girls' Grammar School, Loreto Kirribilli, Loreto Normanhurst, MLC School, Presbyterian Ladies' College, Sydney, Pymble Ladies' College, Queenwood School for Girls, Roseville College, and Tara Anglican School for Girls, send their crews to the Head of the River, making up the bulk of entries. The regatta is becoming increasingly popular among girls crews from public and private non-AHIGS schools, most notably, St Paul's Grammar School, Kinross Wolaroi School, Sydney Girls High School, SCECGS Redlands, North Sydney Girls High School, Riverside Girls High School and Radford College.[7]

text: The New South Wales Rowing Association (NSWRA) holds ten perpetual trophies in trust for competition at the Schoolgirls regatta:[8]

text:
the NSW Union of Ex-Oarswomen Rose Evans trophy for competition between schoolgirl first eights.
the University of Sydney Women's Sports Association trophy for competition between schoolgirl first coxed fours – now awarded to the schoolgirl second eight.
the Union of Boat Race Officials shield for competition between schoolgirl Senior coxed quadruple sculls.
the University of NSW Trophy for competition between schoolgirl open fours (not awarded in 2007 due to a change in program format).
the NSW Union of Oarswomen Golden Scull Trophy for competition between single scullers.
the Margaret Varady Trophy for competition between schoolgirl year 10 coxed quads.
the Betty Deer Rosebowl for the highest aggregate point score between competing schools.[6]
the William McKeith Trophy for the Junior handicap point score.
the Carol Bowern Shield for the Senior handicap point score.
the Janet Freeman Trophy for the Year 8 Coxed Quad Scull.

text: AAGPS Head of the River Regatta winners[edit]

text: Since 2009 the regatta consists of eleven races.

text: 1893 to 1999[edit]

text:
Results

Year
1st VIII
2nd VIII
1st IV
2nd IV

1893
Shore
-
Shore
-

1894
Grammar
-
Shore
-

1895
Shore
-
Shore
-

1896
Shore
-
Shore
-

1897
Shore
-
Shore
-

1898
Shore
-
Shore
-

1899
St Ignatius'
-
St Ignatius'
-

1900
Shore
-
Shore
-

1901
St Ignatius'
-
St Ignatius'
-

1902
Grammar
-
Grammar
-

1903
Grammar
-
Grammar
-

1904
Grammar
-
Grammar
-

1905
St Ignatius'
-
St Ignatius'
-

1906
Shore
-
Shore
-

1907
St Ignatius'
-
St Ignatius'
-

1908
Shore
-
Shore
-

1909
Grammar
-
Grammar
-

1910
Shore
-
Grammar
-

1911
St Joseph's
-
St Ignatius'
-

1912
Grammar
-
Grammar
-

1913
Shore
-
St Ignatius'
-

1914
Shore
-
Shore
-

1915
Shore
-
St Joseph's
-

1916
St Joseph's
-
Grammar
-

1917
Grammar
-
Grammar
-

1918
Grammar
-
St Joseph's
Grammar

1919
Grammar
-
St Ignatius'
Grammar

1920
King's
-
St Ignatius'
St Joseph's

1921
Newington
-
King's
St Joseph's

1922
Grammar
-
King's
Shore

1923
Grammar
-
Shore
St Joseph's

1924
Grammar
-
High
Shore

1925
High
-
Newington
High

1926
High
-
King's
King's

1927
High
-
Newington
Shore

1928
Shore
-
Shore
Shore

1929
High
-
High
St Ignatius'

1930
Declared No Race
-
St Joseph's
St Joseph's

1931
Shore
-
High
St Joseph's

1932
St Joseph's
-
St Joseph's
High

1933
St Joseph's
-
High
Scots

1934
Grammar
-
Grammar
Shore

1935
Shore
-
St Joseph's
St Joseph's

1936
St Joseph's
-
St Joseph's
Shore

1937
Shore
-
Shore
Shore

1938
Shore
-
High
St Joseph's

1939
Shore
-
High
High

1946
Scots
-
Scots
Shore

1947
Newington
-
King's
High

1948
High[9]
-
High
High

1949
Shore
-
High
High

1950
Shore
-
Shore
High

1951
Shore
-
Newington
Shore

1952
Shore
-
Shore
Shore

1953
High
-
High
Shore

1954
Shore
-
Shore
St Joseph's

1955
Grammar
-
St Joseph's
St Joseph's

1956
St Joseph's
-
Shore
High

1957
High
-
Newington
High

1958
St Ignatius'
-
High
High

1959
High[10]
-
Shore
Grammar

1960
Shore
-
High
St Joseph's

1961
Shore
-
King's
Scots

1962
Scots
-
King's
Grammar

1963
Newington
-
Grammar
High

1964
St Ignatius'
St Ignatius'
King's
Newington

1965
Scots
-
St Ignatius'
Grammar

1966
Newington
-
St Joseph's
King's

1967
King's
-
Newington
Grammar

1968
King's
Newington
King's
Shore

1969
King's
Grammar
King's
Shore

1970
King's
Grammar
King's
Newington

1971
St Joseph's
King's
Scots
Shore

1972
King's
Newington
St Joseph's
King's

1973
St Joseph's
St Joseph's
King's
King's

1974
St Ignatius'
St Ignatius'
King's
King's

1975
St Ignatius'
King's
King's
King's

1976
Newington
St Ignatius'
High
King's

1977
Newington
Shore
Shore
Shore

1978
Grammar
Grammar
Scots
Scots

1979
Scots
Shore
Shore
Shore

1980
King's
St Ignatius'
Shore
Shore

1981
King's
Shore
King's
Shore

1982
King's
King's
Newington
Grammar

1983
King's
St Joseph's
King's
King's

1984
King's
Shore
Shore
Shore

1985
Shore
Shore
Shore
Shore

1986
Shore
King's
Shore
Scots

1987
Newington
Newington
Shore
Shore

1988
Shore
Newington
Shore
Shore

1989
Newington
Newington
Shore
Shore

1990
Newington
King's
St Joseph's
St Ignatius'

1991
Newington
St Joseph's
Shore
Shore

1992
Newington
Newington
St Joseph's
St Joseph's

1993
King's
Newington
Shore
Newington

1994
Newington
St Ignatius'
Shore
St Joseph's

1995
Shore
Shore
Shore
King's

1996
Shore
Newington
Shore
Shore

1997
Newington
Shore
St Joseph's
Shore

1998
Newington
Shore
Shore
Shore

1999[11]
Shore
Shore
Shore
Shore

text: Year 2000 and onwards[edit]

text: The 1st VIII – Major Rennie Trophy[edit]

text:
Results

Year
Winner
2nd
3rd

2000[12]
Shore
St Ignatius'
St Joseph's

2001[13]
King's
Grammar
St Ignatius'

2002[14]
King's
St Ignatius'
St Joseph's

2003[15]
Shore
St Ignatius'
King's

2004[16]
Shore
St Joseph's
King's

2005[17]
Shore
St Joseph's
King's

2006[18]
King's
St Joseph's
St Ignatius'

2007[19]
King's
St Ignatius'
Grammar

2008[20]
Shore
Newington
St Joseph's

2009[21]
Shore
Scots
St Ignatius'

2010[22]
Shore
Grammar
Newington

2011
Grammar
Shore
Newington

2012
Shore
Scots
Newington
Grammar

2013
Shore
St Joseph's
King's

2014
Shore
St Joseph's
Scots

2015
St Joseph's
Scots
Shore

2016
Shore
St Ignatius'
St Joseph's

2017
Shore
St Ignatius'
St Joseph's

2018
St Ignatius'
Shore
St Joseph's

text: The 2nd VIII – L C Robson Memorial Trophy[edit]

text:
Results

Year
Winner
2nd
3rd

2000[12]
Shore
King's
St Joseph's

2001[13]
King's
Shore
Newington

2002[14]
St Joseph's
St Ignatius'
Shore

2003[15]
Shore
St Joseph's
St Ignatius'

2004[16]
Shore
St Joseph's
King's

2005[17]
Shore
St Joseph's
King's

2006[18]
King's
St Joseph's
Shore

2007[19]
Shore
St Joseph's
King's

2008[20]
Shore
St Ignatius'
King's

2009[21]
Shore
King's
Newington

2010[22]
Shore
St Ignatius'
Scots

2011
Newington
St Ignatius'
Scots

2012
Shore
St Joseph's
Scots

2013
St Joseph's
Shore
Scots

2014
Shore
St Joseph's
Scots
St Ignatius'

2015
Scots
Shore
Newington

2016
Shore
St Joseph's
St Ignatius'

2017
Shore
Scots
St Joseph's

2018
Shore
Scots
Newington

text: The 1st IV – Yaralla Cup[edit]

text:
Results

Year
Winner
2nd
3rd

2000[12]
Shore
King's
St Ignatius'

2001[13]
King's
St Ignatius'
Grammar

2002[14]
King's
St Joseph's
St Ignatius'

2003[15]
Shore
St Ignatius'
King's

2004[16]
Shore
St Joseph's
St Ignatius'

2005[17]
King's
St Joseph's
St Ignatius'

2006[18]
King's
St Joseph's
Shore

2007[19]
Shore
Newington
St Ignatius'

2008[20]
Shore
King's
St Ignatius'

2009[21]
Shore
St Ignatius'
St Joseph's

2010[22]
Grammar
King's
Scots

2011
King's
Shore
Scots

2012
Scots
King's
Shore

2013
Shore
King's
Newington

2014
Shore
King's
Grammar

2015
St Joseph's
Shore
Scots

2016
Shore
Newington
St Ignatius'

2017
Shore
St Joseph's
Armidale

2018
Shore
St Ignatius'
King's

text: The 2nd IV – Allan Callaway Trophy[edit]

text:
Results

Year
Winner
2nd
3rd

2000[12]
St Ignatius'
Shore
King's

2001[13]
St Ignatius'
Shore
Grammar

2002[14]
St Ignatius'
King's
Grammar

2003[15]
St Ignatius'
King's
Shore

2004[16]
Shore
St Ignatius'
St Joseph's

2005[17]
Shore
St Ignatius'
St Joseph's

2006[18]
King's
Shore
St Joseph's

2007[19]
Shore
St Ignatius'
King's

2008[20]
Shore
King's
St Ignatius'

2009[21]
Shore
Scots
St Ignatius'

2010[22]
Shore
Scots
St Ignatius'

2011
King's
Shore
Grammar

2012
King's
St Ignatius'
Scots

2013
Shore
St Joseph's
King's

2014
Shore

2015
St Joseph's
Shore
Newington

2016
Shore
King's
St Joseph's

2017
Shore
King's
Scots

2018
St Ignatius'
St Joseph's
Scots

text: The 3rd IV – Father Gartlan Trophy[edit]

text:
Results

Year
Winner
2nd
3rd

2000[12]
Shore
St Ignatius'
King's

2001[13]
Shore
St Ignatius'
St Joseph's

2002[14]
St Ignatius'
Shore
Grammar

2003[15]
Shore
St Ignatius'
King's

2004[16]
Shore
St Joseph's
St Ignatius'

2005[17]
St Joseph's
King's
Shore

2006[18]
St Ignatius'
Shore
King's

2007[19]
Shore
King's
St Ignatius'

2008[20]
Shore
King's
St Ignatius'

2009[21]
King's
St Ignatius'
Scots

2010[22]
King's
Grammar
Shore

2011
Scots
St Joseph's
Shore

2012
King's
St Ignatius'
Armidale

2013
King's
Scots
Shore

2014
Scots

2015
Shore
St Joseph's
King's

2016
Shore
St Ignatius'
St Joseph's

2017
Shore
St Ignatius'
King's

2018
St Joseph's
Scots
Shore

text: The 4th IV – Penrith City Council Cup[edit]

text:
Results

Year
Winner
2nd
3rd

2000[12]
Shore
St Ignatius'
King's

2001[13]
St Joseph's
Shore
St Ignatius'

2002[14]
St Ignatius'
Shore
Grammar

2003[15]
St Ignatius'
Shore
King's

2004[16]
Shore
St Ignatius'
St Joseph's

2005[17]
St Ignatius'
King's
Shore

2006[18]
Shore
King's
St Ignatius'

2007[19]
Shore
King's
St Ignatius'

2008[20]
Shore
St Ignatius'
King's 2

2009[21]
King's
St Ignatius'
Shore

2010[22]
King's
Shore
St Ignatius'

2011
King's
Shore
Scots

2012
King's
St Ignatius'
Grammar

2013
King's

2014
St Joseph's

Scots

2015
Shore
St Joseph's
St Ignatius'

2016
Shore
St Joseph's
St Ignatius'

2017
King's
Newington
Shore

2018
St Ignatius'
St Joseph's
Scots

text: In 2001, the following four races were added to the regatta. These are held before the IVs and the 2nd and 1st VIII race.

text: The 3rd VIII[edit]

text:
Results

Year
Winner
2nd
3rd

2001[13]
Shore
St Ignatius'
St Joseph's

2002[14]
St Joseph's
Shore
St Ignatius'

2003[15]
St Ignatius'
Shore
St Joseph's

2004[16]
Shore
St Ignatius'
St Joseph's

2005[17]
St Joseph's
King's
St Ignatius'

2006[18]
King's
St Joseph's 1
St Joseph's 2

2007[19]
Shore
St Ignatius'
King's

2008[20]
St Ignatius'
Shore
-

2009[21]
King's
St Joseph's
Grammar

2010[22]
King's
Scots
Grammar

2011
King's
Scots
St Ignatius'

2012
King's 1
St Ignatius'
King's 2

2013
King's

2014
St Joseph's
Shore

2015
St Joseph's
Shore
King's

2016
Shore
St Joseph's
St Ignatius' 1

2017
Grammar
Newington
St Joseph's

2018 [23]
St Joseph's 1
St Ignatius'
St Joseph's 2

text: The current (SIRC) record time for the 1st Year 10 VIII is 6:08.90 set by the Shore School on 12 March 2016.

text: The 1st Year 10 VIII[edit]

text:
Results

Year
Winner
2nd
3rd

2001[13]
Newington
Grammar
St Ignatius'

2002[14]
Shore
St Joseph's
Scots

2003[15]
Shore
King's
St Joseph's

2004[16]
King's
Grammar
Shore

2005[17]
King's
Shore
St Ignatius'

2006[18]
Shore
King's
Newington

2007[19]
St Joseph's
King's
Shore

2008[20]
Shore
Grammar
St Ignatius'

2009[21]
Grammar
Shore
King's

2010[22]
Newington
St Joseph's
Scots

2011
King's
Newington
St Ignatius'

2012
Shore
Newington
St Joseph's

2013
Shore
Grammar
King's

2014
King's
Shore
St Ignatius'

2015
Shore
St Joseph's
King's

2016
Shore
King's
Scots

2017
King's
St Ignatius'
Scots

2018[23]
King's
Shore
Scots

text: The 2nd Year 10 VIII[edit]

text:
Results

Year
Winner
2nd
3rd

2001[13]
Shore
Grammar
St Ignatius'

2002[14]
Shore
St Ignatius'
St Joseph's

2003[15]
Shore
High
King's

2004[16]
Grammar
Shore
King's

2005[17]
Shore
King's
St Joseph's

2006[18]
Shore
King's
St Joseph's

2007[19]
King's
Shore
St Ignatius'

2008[20]
Grammar
Shore
King's

2009[21]
King's
Scots
St Ignatius'

2010[22]
Shore
Grammar
King's

2011
King's
St Ignatius'
St Joseph's

2012
Shore
St Joseph's
St Ignatius'

2014
St Joseph's
King's
St Ignatius'

2015
St Joseph's
Shore
King's

2016
Shore
St Ignatius'
St Joseph's

2017
Shore
St Ignatius'
King's

2018[23]
Shore
St Joseph's
Grammar

text: The 3rd Year 10 VIII[edit]

text:
Results

Year
Winner
2nd
3rd

2002[14]
Shore 1
Shore 2
St Ignatius'

2003[15]
Shore
St Joseph's
High

2004[16]
Shore 1
Shore 2
St Ignatius'

2005[17]
Shore 1
King's
Shore 2

2006[18]
Shore
King's
St Joseph's

2007[19]
Shore
St Ignatius'
King's

2008[20]
St Ignatius' 1
King's 1
St Joseph's

2009[21]
King's
St Ignatius'
Newington

2010[22]
St Joseph's
St Ignatius'
Scots

2011
King's
St Ignatius'
St Joseph's

2012
Shore
St Joseph's
St Ignatius'

2013
Shore

2014

Newington

2015
King's
Scots
St Joseph's

2016
St Joseph's
Shore
Scots

2017
St Ignatius'
St Joseph's
Newington

2018[23]
Shore
St Joseph's
Grammar

text: Due to an unprecedented depth in the number of junior rowers, the 4th Year 10 VIII race was added to the regatta in 2009.

text: The 4th Year 10 VIII[edit]

text:
Results

Year
Winner
2nd
3rd

2009[21]
St Ignatius' 1
King's 1
Shore

2010[22]
St Joseph's
St Ignatius'
King's

2011
St Ignatius' 1
King's 1
St Ignatius' 2

2012
St Joseph's 1
Shore
St Joseph's 2

2013
Shore
St Joseph's
St Ignatius' 1

2014
St Joseph's
St Ignatius' 1
King's

2015
St Joseph's
Scots
King's

2016
Scots 1
St Joseph's 2
St Joseph's 1

2017
Shore
Newington
Scots

2018[23]
Shore
St Joseph's

text: NSW Schoolgirls Head of the River Regatta Results[edit]

text: Regatta winners[edit]

text:
1st VIII (The Head of the River) – NSW Union of Ex-Oarswomen Rose Evans trophy

Year
Winner
2nd
3rd

1990[24]
Loreto Normanhurst

1991[24]
Loreto Normanhurst

1992[24]
Sydney Girls

1993[24]
North Sydney

1994[24]
Sydney Girls

1995[24]
Wenona

1996[24]
SCEGGS

1997[24]
Loreto Normanhurst

1998[24]
Pymble

1999[25]
Pymble
Wenona
Ascham

2000[26]
Pymble
Queenwood
PLC Sydney

2001[27]
Pymble
Loreto Normanhurst
Loreto Kirribilli

2002[28]
Pymble
PLC Sydney
Loreto Kirribilli

2003[29]
Pymble
Loreto Kirribilli
Canberra Girls' Grammar

2004[30]
Pymble
Loreto Kirribilli
PLC Sydney

2005[31]
Pymble
Loreto Kirribilli
Canberra Girls' Grammar

2006[32]
Pymble
Queenwood
Roseville

2007[33]
Pymble
PLC Sydney
Loreto Kirribilli

2008[34]
Pymble
PLC Sydney
Canberra Girls' Grammar

2009[35]
Pymble
Queenwood
Loreto Kirribilli

2010[36]
Queenwood
Loreto Kirribilli
Loreto Normanhurst

2011[37]
Queenwood
Pymble
Loreto Kirribilli

2012[38]
Pymble
Queenwood
Loreto Normanhurst

2013[39]
Queenwood
Pymble
Canberra Girls' Grammar

2014[40]
Queenwood
Pymble
Loreto Normanhurst

2015[41]
Loreto Normanhurst
Pymble
Queenwood

2016
Queenwood
Kinross Wolaroi
Loreto Normanhurst

2017
Queenwood
Pymble
Kinross Wolaroi

2018
Pymble
Queenwood
Loreto Normanhurst

text:
Overall Pointscore – The Betty Deer Rosebowl

Year
Winner
2nd
3rd

1992[24]
Sydney Girls

1993[24]
Sydney Girls

1994[24]
Sydney Girls

1995[24]
Wenona

1996[24]
SCEGGS

1997[24]
Loreto Normanhurst

1998[24]
Loreto Normanhurst

1999[24]
Pymble

2000[24]
Pymble

2001[24]
Pymble

2002[24]
Pymble

2003[24]
Pymble

2004[24]
Pymble

2005[24]
Pymble

2006[24]
Pymble

2007[24]
Pymble

2008[42]
Pymble
Canberra Girls' Grammar

2009
Pymble

2010[43]
Canberra Girls' Grammar

2011
Loreto Normanhurst
Canberra Girls' Grammar
Pymble

2012[44]
Pymble
Loreto Normanhurst
Canberra Girls' Grammar

text:
1st Coxed IV (2nd VIII from 2007) – Sydney University Women's Sports Union Trophy

Year
Winner
2nd
3rd

1996[24]
Loreto Normanhurst

1997[24]
SCEGGS

1998[24]
Loreto Normanhurst

1999[25]
Loreto Normanhurst
Pymble
Loreto Kirribilli

2000[26]
Pymble
Loreto Kirribilli
Queenwood

2001[27]
Loreto Kirribilli
Pymble
Loreto Normanhurst

2002[28]
Canberra Girls' Grammar
Sydney Girls
Loreto Kirribilli

2003[29]
Pymble
SCEGGS
PLC Sydney

2004[30]
Loreto Kirribilli
Pymble
SCEGGS

2005[31]
Pymble
Loreto Kirribilli
Queenwood

2006[32]
Pymble
Canberra Girls' Grammar
Queenwood

2007[33]
Sydney Girls
MLC
Ascham

2008[34]
Pymble
Canberra Girls' Grammar
Roseville

2009[35]
Pymble
Queenwood
Canberra Girls' Grammar

2010[36]

2011

2012

2013

2014[40]
Queenwood
Canberra Girls' Grammar
Loreto Normanhurst

text:
1st Quad – Union of Boat Race Officials shield

Year
Winner
2nd
3rd

1996[24]
SCEGGS

1997[24]
Loreto Normanhurst

1998[24]
Canberra Girls' Grammar

1999[25]
Pymble
Loreto Normanhurst
SCEGGS

2000[26]
Pymble
Queenwood
MLC

2001[27]
Loreto Normanhurst
North Sydney
Pymble

2002[28]
Pymble
Canberra Girls' Grammar
Roseville

2003[29]
Pymble
Canberra Girls' Grammar
Loreto Kirribilli

2004[30]
Pymble
Canberra Girls' Grammar
Loreto Kirribilli

2005[31]
Canberra Girls' Grammar
Pymble
Loreto Kirribilli

2006[32]
Pymble
Canberra Girls' Grammar
Loreto Normanhurst

2007[33]
Queenwood
Riverside Girls
Ascham

2008[34]
Queenwood
Kinross Wolaroi
Tara

2009[35]
Tara
Radford
Ascham

text:
Open Four – University of New South Wales Trophy

Year
Winner
2nd
3rd

1994[24]
Wenona

1995[24]
Redlands

1996[24]
MLC

1997[24]
MLC

1998[24]
Ascham

1999[25]
Queenwood
Redlands
Roseville

2000[24]
North Sydney

2001[24]
Not awarded

2002[28]
SCEGGS
South Grafton HS
-

2003[29]
North Sydney
Redlands
Ascham

2004[30]
Roseville
Loreto Normanhurst
Redlands

2005[24]
Not awarded

2006[32]
Sydney Girls
Ascham
Radford

2007[33]
Sydney Girls
MLC
Ascham

2008[34]
Ascham
Newcastle
MLC

2009[35]
"'Not awarded'"

text:
Open Single Scull – NSW Union of Oarswomen Golden Scull Trophy – Betty Spurling Memorial

Year
Winner
2nd
3rd

1993[24]
Westfields

1994[24]
Loreto Kirribilli

1995[24]
Loreto Kirribilli

1996[24]
Roseville

1997[24]
PLC Sydney

1998[24]
Albion Park

1999[25]
Fort Street
Loreto Normanhurst
PLC Sydney

2000[26]
Loreto Normanhurst
MLC
Barrenjoey HS

2001[27]
Kotara HS
Conservatorium
Queenwood

2002[28]
MLC
Warners Bay
Loreto Kirribilli

2003[29]
Loreto Kirribilli
Ravenswood
St Paul's

2004[30]
Maclean HS
Ascham
North Sydney

2005[31]
Shoalhaven HS
Canberra Girls' Grammar
Hunter School

2006[32]
South Grafton HS
Maclean HS
St Paul's

2007[33]
Kingswood HS
South Grafton HS
St Paul's

2008[34]
Kingswood HS
Pymble
South Grafton HS

2009[35]
Canberra Girls' Grammar
Riverside Girls
Crestwood

2010

2011

2012

2013

2014[40]
Tara
Sydney Girls
Canberra Girls' Grammar

text:
Year 10 Quad – Margaret Varady Trophy

Year
Winner
2nd
3rd

1998[24]
Loreto Kirribilli

1999[24]
Loreto Kirribilli

2000[26]
Ascham
Loreto Kirribilli
South Grafton HS

2001[27]
Roseville
Loreto Kirribilli
Pymble

2002[28]
South Grafton HS
Loreto Normanhurst
North Sydney

2003[29]
Roseville
Canberra Girls' Grammar
Pymble

2004[30]
Pymble
Canberra Girls' Grammar
Roseville

2005[31]
Canberra Girls' Grammar
Pymble
Roseville

2006[32]
PLC Sydney
Queenwood
Canberra Girls' Grammar

2007[33]
Pymble
Roseville
PLC Sydney

2008[34]
Roseville
PLC Sydney
Loreto Kirribilli

text:
Year 9 Coxed Quad Scull – UTS Rowing Club Perpetual Trophy

Year
Winner
2nd
3rd

2004[30]
Roseville
Pymble
Canberra Girls' Grammar

2005[24]
Queenwood

2006[32]
Roseville
Loreto Normanhurst
Kinross Wolaroi

2007[33]
Kinross Wolaroi
PLC Sydney
Roseville

2008[34]
Ascham
Queenwood
Kinross Wolaroi

2009[35]
Loreto Normanhurst
PLC Sydney
Tara

2010[36]
Queenwood
Loreto Normanhurst
Radford

2011[37]
Loreto Normanhurst
Queenwood
PLC Sydney