Institute on Taxation and Economic Policy

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Conforming to the ‘No Tax on Tips’ Gimmick Just Got Riskier and Costlier for States

November 25, 2025 • By Nick Johnson

An unknown number of workers who previously were assumed to be ineligible for the tax break may nonetheless claim it.

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State Rundown 11/24: States Say ‘No Thank You’ to Federal Tax Cuts Reducing State Revenue

November 24, 2025 • By ITEP Staff

Lawmakers in two more states have wisely said “no thank you” to federal tax cuts that would have flowed through to their state tax codes and undermined funding for their priorities

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Re-Examining 529 Plans: Stopping State Subsidies to Private Schools After New Trump Tax Law

November 20, 2025 • By Miles Trinidad, Nick Johnson

The 2025 federal tax law risks making 529 plans more costly for states by increasing tax avoidance and allowing wealthy families to use these funds for private and religious K-12 schools.

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States Are Opening a Pandora’s Box of Data Centers

November 19, 2025 • By Page Gray

State governments are rushing to offer billions of dollars in subsidies to data center construction, apparently without understanding their full costs.

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Local Vacancy Taxes: A Tool but Not a Panacea

November 17, 2025 • By Rita Jefferson

Vacancy taxes will not single-handedly solve problems in cities, but they are worth considering to address housing shortages, land use, and building thriving communities.

More Recent Work

Across the States

Tax Watch

State Tax Watch 2025

ITEP tracks tax discussions in legislatures across the country and uses our unique data capacity to analyze the revenue, distributional, and racial and ethnic impacts of many of these proposals. State Tax Watch offers the latest news and movement from each state.

Get weekly updates by signing up for our State Rundown newsletter.

Learn more about state taxes across the country, read Who Pays?

State Rundown & On the Map

State Rundown 11/24: States Say ‘No Thank You’ to Federal Tax Cuts Reducing State Revenue

Lawmakers in two more states have wisely said “no thank you” to federal tax cuts that would have flowed through to their state tax codes…

Taxes on Adult-Use Cannabis in Each State

Twenty-three states have legalized the sale of cannabis for general adult use. Every state allowing legal sales applies an excise tax to cannabis based on…

State & Local Tax Policy

Conforming to the ‘No Tax on Tips’ Gimmick Just Got Riskier and Costlier for States

November 25, 2025 • By Nick Johnson

Re-Examining 529 Plans: Stopping State Subsidies to Private Schools After New Trump Tax Law

November 20, 2025 • By Miles Trinidad, Nick Johnson

States Are Opening a Pandora's Box of Data Centers

November 19, 2025 • By Page Gray

The ITEP Guide to State & Local Taxes

The ITEP Guide to State & Local Taxes offers citizens, advocates, journalists, and policymakers a detailed primer on state and local tax policy. Learn more about the three main sources of revenue (income, property, and sales) and the major principles that shape tax codes and discussions.

Tax Principles

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Income & Profits

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Property & Wealth

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Sales & Use

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Other Revenues

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