There’s no single source as each state or even each legislative act (or administrative regulation) is technically free to have its own way of calculating age, so I’ll have to retract my initial answer.
Here are some cites:
March 1
Georgia: Ga. Code, § 15-11-6(b)
A child born on February 29 attains a specified age on March 1 of any year that is not a leap year.
Illinois: DelVecchio v. Illinois Dept. of Corr., 8 F.3d 509, 512 (7th Cir. 1993), reh’g en banc granted, opinion vacated (Dec. 17, 1993), on reh’g aff’d in part, rev’d in part on other grounds, sub nom. Del Vecchio v. Illinois Dept. of Corr., 31 F.3d 1363 (7th Cir. 1994)
DelVecchio was set to turn seventeen on March 1, 1965 (DelVecchio was born February 29, 1948, a leap year). Prosecutors, then, had they delayed sentencing for a few weeks, could have guaranteed that DelVecchio would serve time (and almost certainly more of it) in an adult institution. Here is the choice prosecutors faced: if DelVecchio were sentenced on February 28, 1965, he would go to a youth home and be eligible to be freed the next day; if he were sentenced on March 1, 1965, he would go to an adult penitentiary and receive a minimum mandatory sentence of fourteen years and possibly a sentence as high as fifty years.
Maine: Me. Rev. Stat. tit. 29-A, § 1406-A (3)
Leap year birthday. For the purposes of this section [drivers’ license], a person born on February 29th is deemed to have been born on March 1st.
Maryland: MD Code, General Provisions, § 1-303(b)
An individual born on February 29 attains a specified age on March 1 of any year that is not a leap year.
Michigan: M.C.L.A. 257.4a
“Birthday” shall mean any anniversary of the original date of birth, and all persons born on February 29 shall be deemed, for the purposes of this act, to have been born on March 1.
February 28
Nevada: Nev. Admin. Code 202.020
Unless suspended or revoked by the sheriff, a [concealed firearm] permit expires on the fifth anniversary of the permittee’s birthday, measured from the birthday nearest the date of issuance or renewal. If the date of birth of a permittee is on February 29 in a leap year, for the purposes of NRS 202.3653 to 202.369, inclusive, his or her date of birth shall be deemed to be on February 28.
Nev. Admin. Code 483.043
For the purposes of this chapter [drivers’ licenses and ID cards], any applicant, licensee or holder of an identification card whose date of birth was on February 29 in a leap year shall be deemed to have a birthdate of February 28.
Oregon: Or. Admin. R. 735-062-0007
A driver license issued to an applicant with a February 29 birthdate expires:
(a) On February 29 if the expiration year is a leap year; or
(b) On February 28 if the expiration year is not a leap year.
Or. Admin. R. 735-062-0010(10)
An identification card issued to a person with a February 29 birthdate expires:
(a) On February 29 if the expiration year is a leap year; or
(b) On February 28 if the expiration year is not a leap year.
Or. Admin. R. 735-062-0011
A Real ID identification card issued to a person with a February 29 birth date expires:
(a) On February 29 if the expiration year is a leap year; or
(b) On February 28 if the expiration year is not a leap year.
~Max