Comparing State Income Tax Preferences for the Elderly in the Southeast (Jonathan C. Rork). Over the past 20 years, states have altered their income tax codes to give preferential treatment to seniors. Most of these statutory changes have fallen within three areas: the treatment of social security income, the treatment of retirement income, especially that coming from pensions, and the inclusion of age-specific deductions, exemptions, and credits.FRC Brief 140 (February 2007)