Put the two maps together and subtract. In fiscal 2025, 28 of the 51 states-and-DC received more federal award spending than their taxpayers sent in, and 23 sent in more than came back — a gap that exists because not all federal spending lands in a state, and not all of it is award spending at all.
A tile map — every state gets one equal tile, so small states stay readable. Tiles are colored per person, not in totals: a big state is not automatically a big giver. Hover any tile for its figures. The full table is below.
Every state and DC, ranked by net per person — positive means the state received more than it gave. Read the methodology panel before quoting any single state, especially the six flagged there.
| # | State | Taxes given | per person | Spending received | per person | Net | per person |
|---|---|---|---|---|---|---|---|
| 1 | North Dakota | $10.3B | $13,200 | $98.4B | $126,335 | $88.1B | $113,135 |
| 2 | Kentucky | $54.0B | $11,980 | $173.4B | $38,487 | $119.4B | $26,507 |
| 3 | Connecticut | $75.7B | $20,998 | $153.6B | $42,602 | $77.9B | $21,604 |
| 4 | Minnesota | $126.3B | $22,126 | $242.1B | $42,432 | $115.9B | $20,306 |
| 5 | Indiana | $82.7B | $12,184 | $207.1B | $30,518 | $124.4B | $18,334 |
| 6 | South Carolina | $44.5B | $8,702 | $137.1B | $26,794 | $92.6B | $18,092 |
| 7 | Alaska | $7.9B | $10,773 | $18.5B | $25,162 | $10.6B | $14,388 |
| 8 | New Mexico | $13.9B | $6,563 | $41.5B | $19,584 | $27.6B | $13,021 |
| 9 | District of Columbia | $41.7B | $60,424 | $48.9B | $70,951 | $7.3B | $10,526 |
| 10 | Virginia | $125.9B | $14,592 | $214.1B | $24,808 | $88.2B | $10,217 |
| 11 | Puerto Rico | $5.5B | $1,686 | $38.4B | $11,697 | $32.9B | $10,010 |
| 12 | West Virginia | $9.3B | $5,208 | $23.8B | $13,293 | $14.5B | $8,086 |
| 13 | Mississippi | $16.2B | $5,458 | $38.6B | $13,029 | $22.4B | $7,572 |
| 14 | Pennsylvania | $188.9B | $14,529 | $281.6B | $21,655 | $92.7B | $7,126 |
| 15 | Hawaii | $12.5B | $8,577 | $22.7B | $15,569 | $10.2B | $6,992 |
| 16 | Maine | $13.2B | $9,696 | $22.0B | $16,168 | $8.8B | $6,472 |
| 17 | Alabama | $39.6B | $7,873 | $71.6B | $14,248 | $32.0B | $6,375 |
| 18 | Wisconsin | $76.4B | $12,957 | $113.0B | $19,166 | $36.6B | $6,209 |
| 19 | Arizona | $81.7B | $11,425 | $112.5B | $15,737 | $30.8B | $4,312 |
| 20 | Tennessee | $94.3B | $13,649 | $121.4B | $17,564 | $27.1B | $3,915 |
| 21 | Vermont | $6.5B | $10,032 | $8.9B | $13,795 | $2.4B | $3,763 |
| 22 | Oklahoma | $39.1B | $9,886 | $50.3B | $12,695 | $11.1B | $2,808 |
| 23 | Oregon | $45.5B | $10,742 | $57.2B | $13,507 | $11.7B | $2,765 |
| 24 | Idaho | $18.5B | $10,040 | $22.9B | $12,440 | $4.4B | $2,399 |
| 25 | Maryland | $94.4B | $15,285 | $105.7B | $17,107 | $11.3B | $1,822 |
| 26 | Michigan | $111.9B | $11,107 | $126.4B | $12,540 | $14.4B | $1,433 |
| 27 | Louisiana | $58.0B | $12,457 | $59.8B | $12,844 | $1.8B | $388 |
| 28 | Montana | $15.0B | $13,800 | $15.4B | $14,173 | $404.3M | $373 |
| 29 | North Carolina | $127.9B | $12,249 | $129.5B | $12,404 | $1.6B | $155 |
| 30 | Iowa | $36.7B | $11,513 | $36.5B | $11,448 | −$207.5M | −$65 |
| 31 | Missouri | $94.9B | $15,426 | $93.7B | $15,227 | −$1.2B | −$199 |
| 32 | New Hampshire | $17.9B | $12,990 | $17.0B | $12,358 | −$871.6M | −$633 |
| 33 | Kansas | $33.4B | $11,375 | $31.1B | $10,571 | −$2.4B | −$805 |
| 34 | Florida | $358.0B | $16,620 | $325.0B | $15,091 | −$32.9B | −$1,529 |
| 35 | Nevada | $38.7B | $12,481 | $34.0B | $10,944 | −$4.8B | −$1,537 |
| 36 | Arkansas | $42.0B | $13,944 | $35.0B | $11,609 | −$7.0B | −$2,335 |
| 37 | Rhode Island | $17.8B | $16,179 | $15.1B | $13,798 | −$2.6B | −$2,381 |
| 38 | Wyoming | $8.6B | $14,858 | $7.0B | $12,122 | −$1.6B | −$2,736 |
| 39 | South Dakota | $14.4B | $16,247 | $11.5B | $12,971 | −$2.9B | −$3,276 |
| 40 | Georgia | $145.1B | $13,545 | $105.9B | $9,885 | −$39.2B | −$3,659 |
| 41 | Utah | $43.0B | $13,147 | $29.1B | $8,898 | −$13.9B | −$4,249 |
| 42 | Colorado | $96.6B | $16,736 | $69.8B | $12,086 | −$26.8B | −$4,650 |
| 43 | Texas | $479.5B | $16,453 | $311.5B | $10,689 | −$168.0B | −$5,763 |
| 44 | Ohio | $210.2B | $17,814 | $129.1B | $10,940 | −$81.1B | −$6,875 |
| 45 | California | $766.5B | $19,387 | $485.8B | $12,286 | −$280.8B | −$7,102 |
| 46 | Illinois | $227.7B | $17,772 | $134.6B | $10,507 | −$93.1B | −$7,265 |
| 47 | New York | $411.4B | $20,363 | $262.2B | $12,980 | −$149.1B | −$7,383 |
| 48 | Nebraska | $44.2B | $22,514 | $27.8B | $14,150 | −$16.4B | −$8,364 |
| 49 | Delaware | $22.2B | $22,451 | $12.2B | $12,364 | −$10.0B | −$10,087 |
| 50 | New Jersey | $192.1B | $20,679 | $96.6B | $10,395 | −$95.5B | −$10,285 |
| 51 | Washington | $172.3B | $22,361 | $89.6B | $11,622 | −$82.7B | −$10,738 |
| 52 | Massachusetts | $179.8B | $25,571 | $103.3B | $14,690 | −$76.5B | −$10,882 |
| 53 | Guam | Not published | Not published | $4.9B | $31,555 | Not published | Not published |
| 54 | U.S. Virgin Islands | Not published | Not published | $10.7B | $123,201 | Not published | Not published |
| 55 | American Samoa | Not published | Not published | $586.2M | $11,793 | Not published | Not published |
| 56 | Northern Mariana Islands | Not published | Not published | $178.7M | $3,775 | Not published | Not published |
Year. Federal fiscal year 2025 — October 1, 2024 to September 30, 2025 — the most recent complete fiscal year published by both sources. Per-person figures divide by the Census population estimates USASpending publishes with its state data.
Taxes given are the IRS's gross collections (Data Book Table 5, fiscal year 2025): every federal tax the IRS collected, before refunds, attributed to the state of the taxpayer's address — for businesses, the state of the principal office. Delaware therefore carries corporate collections out of proportion to its size; that is how the IRS itself attributes them, and we print it as published.
Spending received is USASpending's federal award spending for fiscal year 2025 by place of performance: contracts, grants, direct payments (Social Security, Medicare, federal retirement and other benefits), loans and insurance, as recorded in the federal award data. It is award spending, not every dollar of the federal budget — interest on the national debt and some direct federal operations are not attributed to states in the award data, which is one reason the 50-state-and-DC spending total ($5.18T) sits below the tax total ($5.28T) even before anything is spent overseas.
Read six states with care. Medicare's fee-for-service payments are processed by regional administrative contractors, and USASpending books those bulk payments where the contractor sits — Fargo, North Dakota (Noridian) most extremely, and also Indiana, Minnesota, Connecticut, Kentucky and Wisconsin. Those states' "spending received" — and therefore their net — comes out far higher than the money that actually lands with their residents. The figures are printed exactly as USASpending publishes them. North Dakota is the extreme case: about $94B of its $98B is Medicare payments processed in Fargo on behalf of beneficiaries nationwide.
Territories. The IRS does not publish separate collection figures for Guam, the U.S. Virgin Islands, American Samoa or the Northern Mariana Islands — they are combined with overseas military collections in a single line — so their taxes and net read "Not published." Their federal spending is published and shown. Puerto Rico is published by both sources and included in full. Figures are never estimated: where a source doesn't publish a number, the table says so.
This map's construction. Net = spending received (USASpending, fiscal 2025, place of performance) minus taxes given (IRS gross collections, fiscal 2025). The two sources were never designed to be subtracted — the IRS attributes taxes by taxpayer address, USASpending attributes spending by where the work or benefit is processed — so the net is best read as the shape of the two published flows, not as a bank statement. A state can "give" more than it "gets" here while still hosting federal payrolls and facilities the award data books elsewhere, or not at all.