State and local income tax withholding for ministers
You've stated that a church cannot withhold income taxes for a minister. It's clear from the IRS documents that this applies to federal income tax, but does it also apply to state and local income taxes?
Yes, it would apply to state and local taxes too. Churches should not withhold federal or state income taxes from a minster’s wages (except for ministers who have elected voluntary withholding by submitting a Form W-4 to their church).