Most do not. This is the list of the ones that still do, what kind of rule each
one uses, and where that state says so itself.
This page does not give you a number.
Every state on this list sets its own income limits, and most of them change
each year. What it gives you is whether your state taxes benefits at all, what
kind of rule it uses, and a link to that state's own page — which is the thing
worth reading if the answer matters to your return.
States that still tax benefits
Everywhere else
The two questions come apart
What this does and does not mean
Being on this list does not mean you will owe state tax on your benefits.
Most of these states drop the tax entirely below an income limit they set,
and a lot of retirees fall under it. Montana is the exception: it offers no
Social Security relief at any income.
Not being on this list means the state does not tax Social Security, and
nothing beyond that. Withdrawals from a traditional IRA or 401(k) are a
separate question with its own rules in every state, which is what the two
states above are there to show.
Estimates and general information only — not tax, investment or financial
advice, and not affiliated with any state revenue department, the Social
Security Administration or the IRS. State rules change, sometimes mid-year and
sometimes retroactively; the date above is when this list was last checked
against each state's own materials, and it is the only claim being made about
how current it is.