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- Who Pays?
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January 9, 2024 Alaska: Who Pays? 7th Edition
Alaska Download PDF All figures and charts show 2024 tax law in Alaska, presented at 2023 income levels. Senior taxpayers are excluded for reasons detailed in the methodology. Our analysis… -
January 9, 2024 Arizona: Who Pays? 7th Edition
Arizona Download PDF All figures and charts show 2024 tax law in Arizona, presented at 2023 income levels. Senior taxpayers are excluded for reasons detailed in the methodology. Our analysis… -
January 8, 2024 Alabama: Who Pays? 7th Edition
Alabama Download PDF All figures and charts show 2024 tax law in Alabama, presented at 2023 income levels. Senior taxpayers are excluded for reasons detailed in the methodology. Our analysis… -
January 8, 2024 Colorado: Who Pays? 7th Edition
Colorado Download PDF All figures and charts show 2024 tax law in Colorado, presented at 2023 income levels. Senior taxpayers are excluded for reasons detailed in the methodology. Our analysis… -
January 8, 2024 California: Who Pays? 7th Edition
California Download PDF All figures and charts show 2024 tax law in California, presented at 2023 income levels. Senior taxpayers are excluded for reasons detailed in the methodology. Our analysis… -
January 8, 2024 Arkansas: Who Pays? 7th Edition
Arkansas Download PDF All figures and charts show 2024 tax law in Arkansas, presented at 2023 income levels. Senior taxpayers are excluded for reasons detailed in the methodology. Our analysis… -
map January 3, 2024 Which States Allow Deductions for Federal Income Taxes Paid?
Three states allow an unusual income tax deduction for federal income taxes paid. Missouri and Oregon limit these deductions by capping and/or phasing out the deduction, while Alabama, offers what… -
blog December 14, 2023 State Rundown 12/14: Tax Policy Debates Ramp Up for 2024
Even as revenue collections slow in many states, some are starting the push for 2024 tax cuts early. For instance, policymakers in Georgia and Utah are already making the case… -
report December 7, 2023 The Estate Tax is Irrelevant to More Than 99 Percent of Americans
The federal estate tax has reached historic lows. In 2019, only 8 of every 10,000 people who died left an estate large enough to trigger the tax. Legislative changes under presidents of both parties have increased the basic exemption from the estate tax over the past 20 years. This has cut the share of adults leaving behind taxable estates down from more than 2 percent to well under 1 percent.
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blog November 13, 2023 The Latest Convoluted Arguments in Favor of Rich People Not Paying Taxes
Two Senate hearings last week focused on how the richest Americans are avoiding and evading taxes in ways that ordinary Americans could hardly imagine. All the experts brought in to… -
blog November 9, 2023 Abortion-Restricting States Skimp on Funding for Children
States differ dramatically in how much they allow families to make choices about whether and when to have children and how much support they provide when families do. But there is a clear pattern: the states that compel childbirth spend less to help children once they are born.
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blog November 8, 2023 Year-End Tax Package Must Prioritize Children and Families Over Corporations and Private Equity
While Congress considers extending expired tax provisions, it should first and foremost focus on expanding the Child Tax Credit, a policy with a proven track record of helping families and children.
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brief November 7, 2023 Far From Radical: State Corporate Income Taxes Already Often Look Beyond the Water’s Edge
State lawmakers are increasingly interested in reforming their corporate tax bases to start from a comprehensive measure of worldwide profit. This provides a more accurate, and less gameable, starting point for calculating profits subject to state corporate tax. Mandating this kind of filing system, known as worldwide combined reporting (WWCR), would be transformative, as it would all but eliminate state corporate tax avoidance done through the artificial shifting of profits into low-tax countries.
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report October 30, 2023 Local Earned Income Tax Credits: How Localities Are Boosting Economic Security and Advancing Equity with EITCs
Leading localities are using refundable EITCs to boost incomes and reduce taxes for workers and families with low and moderate incomes. These local credits build on the success of EITCs at the federal and state levels, reduce economic hardship and improve the fairness of the tax code.
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blog October 24, 2023 Intuit Receives Millions in Federal Subsidies While Arguing IRS Direct File Would Be Too Costly
The tax preparation industry has for years lobbied to prevent the IRS from providing a tool that would allow Americans to file their taxes online for free. Recent public disclosures… -
blog October 12, 2023 State Rundown 10/12: Tax Policy Debates Don’t Just Happen in the Statehouse
It may be the off-season for state legislatures, but tax policy changes could soon emerge from the ballot box or the courts. Advocates in Arkansas want voters to decide the future of taxing diapers and feminine hygiene products, and supporters of public education in Nebraska are working to make sure voters have a say on the state’s school choice tax credit. Meanwhile, cannabis firms in Missouri are suing the state over cities and counties stacking sales tax on marijuana.
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blog October 6, 2023 The Campaign by Democratic Former Officials to Stop Taxes on the Wealthy
One of the most attention-grabbing anti-tax campaigns at work today is called SAFE, which stands for Saving America’s Family Enterprises. But it might as well mean Saving Aristocrats From Everything… -
blog September 29, 2023 The IRS Shouldn’t Be Lawmakers’ Sacrificial Lamb
Last year, Congress reversed decades of funding cuts to the IRS to help the agency improve taxpayer services and crack down on wealthy tax cheats through the Inflation Reduction Act.… -
blog September 12, 2023 State Tax Credits Have Transformative Power to Improve Economic Security
The latest analysis from the U.S. Census Bureau provides an important reminder of the compelling link between public investments and families’ economic well-being. Policy decisions can drastically reduce poverty and improve family economic stability for low- and middle-income families alike, as today’s data release shows.
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brief September 12, 2023 States are Boosting Economic Security with Child Tax Credits in 2023
Fourteen states now provide Child Tax Credits to reduce poverty, boost economic security, and invest in children. This year alone, lawmakers in three states created new Child Tax Credits while lawmakers in seven states expanded existing credits. To maximize impact, lawmakers should consider making their credits fully refundable, not including an earnings requirement, setting a maximum amount per child instead of per household, setting state-specific phase-out ranges that target low- and middle-income families, indexing to inflation, and offering the option of advanced payments.
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blog September 12, 2023 Lapse of Expanded Child Tax Credit Led to Unprecedented Rise in Child Poverty
The new Census data should provide both concern and optimism for lawmakers. The steep rise in child poverty is an inexcusable tragedy. But it shows that child poverty is avoidable when Congress makes the decision to make tax policy for those who need the hand up rather than for the rich and powerful.
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brief September 12, 2023 Boosting Incomes, Improving Equity: State Earned Income Tax Credits in 2023
Nearly two-thirds of states (31 plus the District of Columbia and Puerto Rico) have an Earned Income Tax Credit, an effective tool that boosts low-paid workers’ incomes and helps lower-income families achieve greater economic security. This year, 12 states expanded and improved EITCs.
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report August 29, 2023 Expanding the Child Tax Credit Would Advance Racial Equity in the Tax Code
Expanding the federal Child Tax Credit to 2021 levels would help nearly 60 million children next year. It would help the lowest-income children the most and would particularly help children and families of color.
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blog August 23, 2023 The Innovative Non-Tax Tax Parts of the Inflation Reduction Act
In the year since Congress enacted the Inflation Reduction Act (IRA), ITEP has written extensively on the law’s provisions to increase tax fairness and raise revenue for public investments. The… -
brief August 7, 2023 Weakening the SALT Cap Would Make House Tax Package More Expensive and More Tilted in Favor of the Wealthiest
The three tax bills that cleared the House Ways and Means Committee in June are reportedly stalled due to some House Republicans’ demands that the package include provisions weakening the $10,000 cap on deductions for state and local taxes (SALT). Modifying the House tax package in this way would make it much more expensive while benefiting the richest fifth of taxpayers almost exclusively.