I would suspect California would be near the top of that list - what with some of the highest taxes in the nation - state taxes, gas taxes - along with onerous regulations that stifle businesses.
“California has the highest state income tax, with a rate of up to 13.3%....The state’s sales tax was the highest in the nation in 2021 at 7.25%....California pumps out the highest state gas tax rate of 77.9 cents per gallon.”
California is so bad that the middle class flees—they don’t stick around long enough to be counted as “poor”.