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The following is a recent summary of US helmet laws from the Insurance Institute of Highway Safety website (updated 6-2006):

1Alaska's motorcycle helmet use law covers passengers of all ages, operators younger than 18, and operators with instructional permits. 2In Florida and Kentucky, the law requires that all riders younger than 21 yrs. wear helmets, without exception. In Florida, those 21 yrs. and older may ride without helmets only if they can show proof that they are covered by a medical insurance policy. Texas exempts riders 21 yrs. or older if they either 1) can show proof of successfully completing a motorcycle operator training and safety course or 2) can show proof of having a medical insurance policy. 3Motorcycle helmet laws in Kentucky, Maine, Minnesota, and Wisconsin also cover operators with instructional/learner's permits. Maine's motorcycle helmet use law also covers passengers 14 years and younger and passengers if their operators are required to wear a helmet. 4North Dakota's motorcycle helmet use law covers all passengers traveling with operators who are covered by the law. 5Ohio's motorcycle helmet use law covers all operators during the first year of licensure and all passengers of operators who are covered by the law. 6Rhode Island's motorcycle helmet use law covers all passengers (regardless of age) and all operators during the first year of licensure (regardless of age). Pennsylvania's motorcycle helmet use law covers all operators during the first two years of licensure unless the operator has completed the safety course approved by the department or the Motorcycle Safety Foundation.

The following table comes from a website I found. I can't guarantee it's accuracy but it's last update was 11/04. If notice an error, please e-mail info@rmhfaq.com.