120219
Attempts to transfer local income tax collections to the state level ( i.e. by having a separate local section on the state income tax return , currently the method used to collect local income taxes in New York , Maryland , Indiana , and Iowa ) have been unsuccessful .
 location: New York; location: Maryland; location: Indiana; location: Iowa
Given options, please tell me the categories of all the listed entity words.Output format is "type1: word1; type2: word2". 
Option: media, plant, vehicle, astronomical object, time, disease, animal, location, person, organization, mythical figure, food, biology, geographical phenomenon, instrument, event 
Text: {0} 
 Entities: New York, Maryland, Indiana, Iowa 
Answer:
 location: New York; location: Maryland; location: Indiana; location: Iowa