If you have relocated from a state in which you were granted a pension, you might be wondering if you will owe state taxes in the original state. You'll be glad to know there is a U.S. law that prevents this from happening.

In 1995, the United States Congress passed P.L. 104-95 (H.R. 394) which prevents states from taxing the pensions of former residents of any state received after December 31, 1995.  This also applies to IRA distributions, including those received by a non-resident beneficiary of an estate or trust.