I am sure it will differ from state to state, but you will be looking at the very minimum of a personal flotation device/life vest and whistle. And wear it. Spend the extra money and get the inflatable ones if you must. It does no good not have it one when you need it. Have a whistle attached to it.
A lighted lantern, the type you find on a pole may also be required, especially at night. Some states may say a flash light is sufficient.
Some good items to carry are:
Jacket and cap
Foul weather gear
GPS, waterproof.
First aid kit, waterproof
Extra paddle. (I have a cheap paddle that you have to put together so it folds up small)
Extra paddle leashes.
Leave a float plan in your vehicle and with someone else.
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