Not all states allow wage savings made under Section 125 cafeteria ideas or 401( e) to be addressed in exactly the same way because the IRS code allows. To get another viewpoint, please consider checking out: best photographer. In Ohio cafeteria plans are not taxable for tax calculation; not taxable for unemployment insurance purposes. 401( k) plan deferrals aren't taxable for income taxes; taxable for un-employment purposes. Family Photographers Columbus Ohio contains additional info concerning the meaning behind this idea.