If you are looking into moving to PA and are RE, be careful. Other sources imply that
IRA distributions are only tax-exempt if you are over 59.5, so 72t distributions would be
Taxes by State
"Three states (New Jersey, Massachusetts, and Pennsylvania) do not allow IRA contributions to be deducted from taxable income. Of the three, only Pennsylvania does not tax IRA earnings of taxpayers age 59 ½ years or older, since earnings are treated like pension income, which is tax exempt."
Does anyone have a concrete answer about this ?