States that give tax breaks for pension income refers those breaks to US pension not foreign ones .
When a bilateral treaty exits to avoid double taxation on Previsional matters, is referred to Federal level not to State level .
Bilateral treaties on the matter are not applicable at State level .
Furthermore even without any treaty a US citizen and permanent resident that have a foreign retirement income can claim foreign tax credit when filing his or her tax return if there is a income tax that was withheld at source . I do hope this will help to understand what we are talking about .
