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February 24, 2025 Sarah Austin
Sarah is a Senior Analyst at ITEP. She focuses her research on progressive revenue-raising options for states. Before joining ITEP in 2025, Sarah served as senior policy advisor to the… -
map February 21, 2025 Revenue Effect of Mandatory Worldwide Combined Reporting by State
Universal adoption of mandatory worldwide combined reporting (WWCR) in states with corporate income taxes would boost state tax revenue by $18.7 billion per year. The revenue effects of mandatory WWCR… -
map February 21, 2025 Corporate Income Tax Filing Methods: States with Water’s Edge or Worldwide Combined Reporting
The purpose of state corporate income taxes is to tax the profit, or net income, an incorporated business earns in each state. Ascertaining the state where profits are earned is,… -
February 20, 2025 Michael Mazerov
Michael Mazerov is a member of ITEP’s Board of Directors. He previously served as a Senior Fellow at the Center on Budget and Policy Priorities and as Director of Policy… -
report February 20, 2025 A Revenue Analysis of Worldwide Combined Reporting in the States
Universal adoption of mandatory worldwide combined reporting would boost state corporate income tax revenues by roughly 14 percent. Thirty-eight states and the District of Columbia would experience revenue increases totaling $19.1 billion.
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blog February 11, 2025 Turning IRS Agents to Deportation Will Reduce Public Revenues
The Trump Administration’s plan to turn IRS agents into deportation agents will result in lower tax collections in addition to the harm done to the families and communities directly affected by deportations.
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blog February 11, 2025 The Five Biggest Corporations Represented at Trump’s Inauguration Could Save $75 Billion from One Tax Break Before Congress
New financial reports indicate five of America’s biggest corporations—Alphabet, Amazon, Apple, Meta, and Tesla—could win $75 billion in tax breaks if Congress and the President satisfy demands from corporate lobbyists to reinstate a provision repealed under the 2017 Trump tax law.
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brief February 5, 2025 The (Mostly Untapped) Power of Local Income Taxes
Local income taxes can be an important progressive revenue raiser, as they ask more of higher-income households and are connected to ability to pay. They can raise substantial revenue to fund key public services to make cities and regions better off.
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blog January 30, 2025 Maryland Gov. Wes Moore’s Tax Plan Boosts Revenue, Increases Fairness
Maryland’s Gov. Wes Moore put forward a tax reform plan that would make the tax system fairer, simpler, and better able to meet the state’s needs. The proposed changes to the income tax ask more of those at the top and provide an average tax cut for those earning less.
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blog January 30, 2025 Tesla Reported Zero Federal Income Tax on $2 Billion of U.S. Income in 2024
Tesla reported $2.3 billion of U.S. income in 2024 but paid zero federal income tax. Over the past three years, the Elon Musk-led company reports $10.8 billion of U.S. income on which its current federal tax was just $48 million.
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January 28, 2025 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.
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blog January 17, 2025 Different Approaches to the Trump Tax Law’s Cap on Deductions for State and Local Taxes (SALT)
President Trump and the Republican majorities in the House and Senate may not extend the $10,000 cap on federal income tax deductions for state and local taxes (SALT), the one part of the 2017 law that significantly limits tax breaks for the rich. And, depending on which proposal they settle on, leaving out the existing cap on SALT deductions could add between $10 billion and over $100 billion each year to the total cost of their tax plan.
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blog January 17, 2025 Congress Could — But Won’t — Pass a Tax Package That Pays for Itself
If Republican lawmakers were serious about deficit-neutral tax reform, they would focus on increasing taxes for the ultra-wealthy and large corporations. The absence of such proposals in their plan reveals their true priority: delivering enormous tax cuts to the wealthiest Americans while average working families receive crumbs.
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January 15, 2025 Nick Johnson
Nick serves as a Senior Fellow with ITEP’s state and local policy teams. He brings three decades of expertise in state and local tax policy to advance economic justice and… -
blog January 9, 2025 State Rundown 1/9: New Year, New Pushes for Tax Policy Changes
It’s a new year, and state legislatures across the country are resolved to write new tax policy. Tax debates are heating up nearly everywhere in the early days of 2025,… -
brief January 8, 2025 Trump’s Plan to Extend His 2017 Tax Provisions: Updated National and State-by-State Estimates
Trump’s plan to make most of the temporary provisions of his 2017 tax law permanent would disproportionately benefit the richest Americans. This includes all major provisions except the $10,000 cap on deductions for state and local taxes (SALT) paid.
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brief January 6, 2025 The Pitfalls of Flat Income Taxes
While most states have a graduated rate income tax, some state lawmakers have recently become enamored with the idea of moving toward flat rate taxes instead. What’s the difference? And… -
blog December 17, 2024 ITEP’s Top Charts of 2024
As we close out 2024, we want to lift up the tax charts we published this year that received the most engagement from readers. Covering federal, state, and local tax work, here are our top charts of 2024.
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brief December 12, 2024 Federal Tax Debate 2025
Congress will soon debate provisions from the Trump tax law that are set to expire at the end of 2025, as well as other tax policies that Trump proposed on the campaign trail. Here we examine what’s at stake as lawmakers consider significant changes to our tax system.
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blog December 12, 2024 Defunding the IRS Would Cost Taxpayers
As Congress negotiates a bill for federal funding during the lame-duck session, lawmakers would be wise to remember that stripping funds from the IRS costs more than it saves. On the table in the appropriations bill is a $20 billion recission of funds to the nation’s tax administration. While this may look like a spending cut, it will increase deficits by $46 billion due to a drop in the agency’s capacity to enforce taxes on wealthy individuals owed under existing federal law.
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brief December 5, 2024 How Local Governments Raise Revenue — and What it Means for Tax Equity
Local taxes are key to thriving communities. One in seven tax dollars in the U.S.—about $886 billion annually—is levied by local governments in support of education, infrastructure, public health, and other priorities. Three fourths of this funding comes from property taxes, 18 percent comes from sales and excise taxes, and six percent comes from income taxes.
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blog December 3, 2024 State Rundown 12/3: Some States Cast Away Fiscal Responsibility as They Plan for 2025
The 2025 legislative season will be here before we know it, and state lawmakers have begun unveiling their priorities and proposals. Unfortunately, despite stagnating revenue growth, many lawmakers continue to push for deep, regressive tax cuts – often before the full impact of previous tax cuts is felt.
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blog November 26, 2024 Louisiana Lawmakers Pass Deeply Regressive Tax Plan
Louisiana Gov. Jeff Landry called the legislature back to the capitol the day after the national election to take up his plan to overhaul the state’s tax system during a 20-day special session. Our analysis shows the tax overhaul would worsen the inequity already rampant in Louisiana’s tax system while potentially shortchanging essential services for families across the state.
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blog November 20, 2024 State Rundown 11/20: Some Budgets and Tax Proposals Fail to Defy Gravity, Fall Short
This week, there are high-profile budget and tax debates at both the state and local levels. The Louisiana legislature continues to debate Gov. Jeff Landry’s deeply regressive tax package in… -
blog November 19, 2024 On Election Day, Voters Across the Country Chose to Invest in Their States & Communities
On election day, voters across the country — in states red and blue and communities rural and urban — approved a wide range of state and local ballot measures on taxation and public investment. The success of these measures clearly shows that voters are willing to invest in public priorities that feel tangible and close to home.