Institute on Taxation and Economic Policy (ITEP)
Webinar: The Trump Tax Law’s Effect on State Tax Codes

This webinar focused on the ways the new tax law could impact state revenues by changing policies that state lawmakers will soon consider mirroring in their own income tax codes.

SALT cap or no SALT cap, the mega bill overall is a bonanza for the rich in every state.

Tax policies just really don’t drive relocation decisions, they’ve been claiming this for a long time, and there’s just very scant evidence to support it.

A two- to three-day sales-tax-free shopping spree for selected items does nothing to reduce taxes for low- and moderate-income taxpayers during the other 362 days of the year.

How Do State Estate and Inheritance Taxes Work?

July 15, 2025 • By ITEP Staff

How Do State Estate and Inheritance Taxes Work?

Estate and inheritance taxes are taxes on wealth passed on after someone’s death. They are a common way for states to tax the inheritances of wealthy individuals. These taxes ensure that those very large estates help pay for public services like schools, hospitals, and parks.