District of Columbia
States Can Create or Expand Refundable Credits by Taxing Wealth, Addressing Federal Conformity
December 19, 2025 • By Zachary Sarver
Many states already recognize the potential of these credits to boost low- and moderate-income households. Other states should follow suit.
No, Scott Bessent: States Aren’t Taking Away Anyone’s Tax Cuts
December 11, 2025 • By Nick Johnson
It’s wildly inappropriate for a U.S. Treasury Secretary to lean on states to adopt or not adopt specific federal provisions in their own state tax codes.
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.
As the Washington, D.C. region heads toward a likely recession, local policymakers will need to look to new revenue sources to help lessen the pain. In D.C., lawmakers ought to adopt a simple reform that would raise substantial revenue and make the District’s business tax system fairer.
Worthwhile Ideas for a Stronger and Fairer D.C. Tax Code
January 17, 2024 • By Andrew Boardman, Kamolika Das, Marco Guzman
The nation’s capital has a once-in-a-decade opportunity to advance a stronger and fairer local tax code. New draft recommendations from a key advisory panel will help leaders make the most of the moment.
DC Fiscal Policy Institute: Taxing Capital Gains More Robustly Can Help Reduce DC’s Racial Wealth Gap
November 1, 2023
The federal and DC governments tax income from wealth more favorably than income from work. This preferential treatment means we under tax the most well-off, tax their wealth less often, and, in some cases, allow them to accumulate fortunes and pass vast sums of wealth to heirs tax-free. Read more.
Testimony of ITEP’s Amy Hanauer Before the D.C. Tax Revision Commission
May 3, 2023
The written testimony of ITEP Executive Director Amy Hanauer is below the embedded video of the hearing. Dear D.C. Tax Revision Commission, Thank you for inviting me to testify last week on the research of my colleagues at the Institute on Taxation and Economic Policy. We’re grateful to have our perspective included and as a […]
DC Fiscal Policy Institute: DC’s Earned Income Tax Credit – The Most Generous in the Nation, but not the Most Inclusive
April 6, 2022
The DC Earned Income Tax Credit (EITC) is a powerful tool for advancing racial, gender, and economic equity. Modeled after the federal tax credit by the same name, DC’s EITC goes to families and individuals earning low and moderate incomes to help them keep more of what they earn and meet basic needs. It is claimed […]
DC Fiscal Policy Institute: NEW VIDEOS: Why DC’s Wealthiest Should Pay their Fair Share
July 12, 2021
The highest income residents in DC pay less as a share of their income than the rest of us. At the same time, low-income Black and brown DC residents have been economically devastated by the pandemic. Watch videos
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