This is incorrect because California which has the highest state income tax rate of 13.3% has lower rate then the 25%. in question.
Income taxes are the compulsory tax imposed direct on income earned in a particular state or country and varies from time to time..
The Income taxes are applicable on income that workers earns for performing labor.
It is important to know there is no State that impose tax rate of more than 15%, therefore, the 25% stated in the question is incorrect.
Therefore, the assertion of your friend on the tax payable is incorrect.
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