I've only ever worked in states with no state income tax (yay!). However, I'm now looking at job options in other states and most of them do have state (and local!) income tax. I know that the federal government looks at contributions to 401k (and HSA, etc.) as deferred income and contributing to them lowers your tax base, but do states (specifically New York city) and local governments as well? Does it depend on the state?