For the calendar year 2021 income dividends received from investments in all classes of the Delaware Funds by Macquarie® national and state-specific tax-free funds were generally exempt from federal income tax. However, these dividends may or may not be exempt from state or local taxes. Please contact your tax advisor for details.
Listed here, on a state-by-state basis, are the percentages of interest income earned by Delaware Funds by Macquarie tax-free funds on municipal obligations of issuers in each such state during the calendar year 2021. The percentages are the same for all share classes of each fund.
A note about AMT
A portion of the income paid to Delaware Funds by Macquarie tax-free funds shareholders may be subject to the
federal alternative minimum tax (AMT) that applies to some investors. Under the 2017 Tax Cuts and Jobs Act,
corporations are no longer subject to the alternative minimum tax for taxable years of the corporation beginning
after December 31, 2017. See
AMT percentages
for more information.
View Ivy Funds
Percentage of interest income earned on municipal obligations, state by state, for 2021
| State |
Delaware Tax-Free USA Intermediate Fund |
Delaware Tax-Free USA Fund |
Delaware National High-Yield Municipal Bond Fund |
| Alabama |
0.65% |
1.84% |
3.52% |
| Alaska |
0.11% |
— |
— |
| Arizona |
7.94% |
4.73% |
7.69% |
| Arkansas |
— |
— |
0.02% |
| California |
12.19% |
12.76% |
12.64% |
| Colorado |
2.05% |
3.82% |
2.56% |
| Connecticut |
0.62% |
0.93% |
— |
| Delaware |
— |
— |
0.08% |
| District of Columbia |
1.03% |
0.88% |
2.17% |
| Florida |
4.49% |
5.60% |
6.24% |
| Georgia |
1.70% |
0.72% |
0.69% |
| Hawaii |
0.26% |
— |
0.26% |
| Idaho |
0.34% |
0.18% |
0.65% |
| Illinois |
8.57% |
8.33% |
6.42% |
| Indiana |
— |
1.28% |
1.30% |
| Iowa |
0.07% |
— |
0.39% |
| Kansas |
0.16% |
0.57% |
0.40% |
| Kentucky |
0.44% |
— |
0.64% |
| Louisiana |
1.45% |
0.61% |
1.69% |
| Maine |
0.02% |
0.01% |
0.11% |
| Maryland |
0.62% |
0.86% |
0.57% |
| Massachusetts |
2.06% |
1.88% |
0.54% |
| Michigan |
1.93% |
1.11% |
1.02% |
| Minnesota |
0.24% |
1.46% |
1.53% |
| Mississippi |
— |
0.14% |
— |
| Missouri |
0.39% |
0.87% |
1.51% |
| Montana |
0.06% |
— |
0.10% |
| Nebraska |
0.02% |
0.53% |
— |
| Nevada |
— |
— |
0.68% |
| New Hampshire |
0.24% |
0.16% |
0.42% |
| New Jersey |
5.34% |
4.34% |
3.65% |
| New Mexico |
— |
— |
— |
| New York |
17.69% |
12.15% |
6.95% |
| North Carolina |
0.21% |
1.53% |
1.14% |
| North Dakota |
— |
— |
— |
| Ohio |
0.97% |
2.50% |
4.05% |
| Oklahoma |
0.69% |
2.75% |
0.15% |
| Oregon |
0.90% |
0.12% |
0.51% |
| Pennsylvania |
5.60% |
2.28% |
6.40% |
| Puerto Rico |
7.68% |
12.29% |
7.76% |
| Rhode Island |
— |
0.20% |
— |
| South Carolina |
1.16% |
0.12% |
0.51% |
| South Dakota |
— |
— |
— |
| Tennessee |
0.24% |
0.49% |
0.45% |
| Texas |
4.80% |
6.61% |
5.17% |
| Utah |
1.94% |
0.89% |
0.30% |
| Vermont |
— |
— |
— |
| Virginia |
2.77% |
2.68% |
4.80% |
| Washington |
0.68% |
1.16% |
0.76% |
| West Virginia |
— |
— |
0.24% |
| Wisconsin |
1.60% |
0.39% |
3.25% |
| Wyoming |
— |
— |
0.05% |
| Guam |
0.08% |
0.23% |
0.02% |
| Virgin Islands |
— |
— |
— |
Percentage of interest income earned on municipal obligations, state by state, for 2021
| Fund |
Source of income |
| Delaware Tax-Free Arizona Fund |
Arizona: 82.84%
Puerto Rico: 16.83%
Guam: 0.33%
|
| Delaware Tax-Free California Fund |
California: 86.74%
Texas: 0.05%
Wisconsin: 0.23%
Puerto Rico: 12.44%
Guam: 0.32%
Virgin Islands: 0.22%
|
| Delaware Tax-Free Colorado Fund |
Colorado: 88.32%
Puerto Rico: 8.84%
Guam: 2.20%
Virgin Islands: 0.64%
|
| Delaware Tax-Free Idaho Fund |
Idaho: 81.16%
Puerto Rico: 15.08%
Guam: 3.76%
|
| Delaware Minnesota High-Yield Municipal Bond Fund |
Minnesota: 95.81%
Puerto Rico: 4.19%
|
| Delaware Tax-Free Minnesota Fund |
Minnesota: 96.17%
Puerto Rico: 2.88%
Guam: 0.40%
Virgin Islands: 0.55%
|
| Delaware Tax-Free Minnesota Intermediate Fund |
Minnesota: 95.76%
Puerto Rico: 3.57%
Guam: 0.67%
|
| Delaware Tax-Free New Jersey Fund |
New Jersey: 82.61%
New York: 0.46%
Pennsylvania: 3.16%
Puerto Rico: 1.09%
Guam: 1.21%
Virgin Islands: 11.47%
|
| Delaware Tax-Free New York Fund |
New York: 88.27%
Puerto Rico: 10.66%
Guam: 0.94%
Virgin Islands: 0.13%
|
| Delaware Tax-Free Oregon Fund |
Oregon: 87.32%
Puerto Rico: 10.97%
Guam: 1.02%
Virgin Islands: 0.69%
|
| Delaware Tax-Free Pennsylvania Fund |
Pennsylvania: 86.01%
Puerto Rico: 13.99%
|