North Dakota
Most retirement income is subject to state income tax in North Carolina, but residents with a taxable income of $47,150 or less are exempt. If your taxable income is between $47,151 and $238,200, your tax rate. I believe North Carolina should be North Dakota.

This is from the article, "How all 50 states tax retirement income: A comprehensive list for 2025 AOL Heather Petty Updated February 12, 2025 at 3:46 PM." Thank you.