Resumen
Retirement planning is an issue of growing concern to the nations aging population and state governments as the number of retirees continues to increase each year. Retired individuals and individuals planning for retirement should consider state tax policies, as they vary from state to state, when selecting a retirement location. State governments should also consider making tax policy changes in order to attract the older population. State tax policies could impact a retirees financial stability during retirement. This paper examines the tax implications of geography in retirement and how relocation has the potential to significantly decrease an individuals pension income tax liability.