Cite as: 509 U. S. 86 (1993)
Opinion of the Court
631, the court "reaffirm[ed] [its] prior decision in all respects," id., at 327, 410 S. E. 2d, at 632.
When we decided Davis, 23 States gave preferential tax treatment to benefits received by employees of state and local governments relative to the tax treatment of benefits received by federal employees.5 Like the Supreme Court of Virginia, several other state courts have refused to accord full retroactive effect to Davis as a controlling statement of federal law.6 Two of the courts refusing to apply Davis retroactively have done so after this Court remanded for reconsideration in light of Beam. See Bass v. South Carolina, 501 U. S. 1246 (1991); Harper v. Virginia Dept. of Taxation, 501 U. S. 1247 (1991); Lewy v. Virginia Dept. of Taxation, decided with Harper v. Virginia Dept. of Taxation, 501 U. S. 1247 (1991). By contrast, the Supreme Court of Arkansas has concluded as a matter of federal law that Davis applies retroactively. Pledger v. Bosnick, 306 Ark. 45, 54-56, 811 S. W. 2d 286, 292-293 (1991), cert. pending, No. 91-375. Cf. Reich v. Collins, 262 Ga. 625, 422 S. E. 2d 846 (1992)
5 E. g., Ala. Code § 36-27-28 (1991), Ala. Code § 40-18-19 (1985); Iowa Code § 97A.12 (1984), repealed, 1989 Iowa Acts, ch. 228, § 10 (repeal retroactive to Jan. 1, 1989); La. Rev. Stat. Ann. § 47:44.1 (West Supp. 1990); Miss. Code Ann. § 25-11-129 (1972); Mo. Rev. Stat. § 86.190 (1971), Mo. Rev. Stat. § 104.540 (1989); Mont. Code Ann. § 15-30-111(2) (1987); N. Y. Tax Law § 612(c)(3) (McKinney 1987); Utah Code Ann. § 49-1-608 (1989). See generally Harper v. Virginia Dept. of Taxation, 241 Va. 232, 237, n. 2, 401 S. E. 2d 868, 871, n. 2 (1991).
6 Bohn v. Waddell, 167 Ariz. 344, 349, 807 P. 2d 1, 6 (Tax Ct. 1991); Sheehy v. State, 250 Mont. 437, 820 P. 2d 1257 (1991), cert. pending, No. 91-1473; Duffy v. Wetzler, 174 App. Div. 2d 253, 265, 579 N. Y. S. 2d 684, 691, appeal denied, 80 N. Y. 2d 890, 600 N. E. 2d 627 (1992), cert. pending, No. 92-521; Swanson v. State, 329 N. C. 576, 581-584, 407 S. E. 2d 791, 793-795 (1991), aff'd on reh'g, 330 N. C. 390, 410 S. E. 2d 490 (1991), cert. pending, No. 91-1436; Ragsdale v. Department of Revenue, 11 Ore. Tax 440 (1990), aff'd on other grounds, 312 Ore. 529, 823 P. 2d 971 (1992); Bass v. State, 307 S. C. 113, 121-122, 414 S. E. 2d 110, 114-115 (1992), cert. pending, No. 91-1697.
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