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A Lot for A Little: Gimmicky Sales Tax Holidays Are an Ineffective Substitute for Real Sales Tax Reform
• By Marco Guzman
This year, 19 states will forgo a combined $1.6 billion in tax revenue on sales tax holidays—politically popular, yet ultimately ineffective gimmicks with minimal benefits and significant downsides.
State Rundown 7/26: The Dog Days of Summer Tax News
• By ITEP Staff
The Dog Days of summer are upon us, and with most states out of session and extreme heat waves making their way across the country, it’s a perfect time to sit back and catch up on all your favorite state tax happenings (ideally with a cool drink in hand)...
States and Localities are Making Progress on Curbing Unjust Fees and Fines
• By Andrew Boardman
Too many state and local governments tap legal-system collections, rather than adequate tax systems, to fund shared essentials like public safety and education. But a growing number of states and localities are choosing a better approach. Momentum for change has continued to build in 2023, with no fewer than seven states enacting substantial improvements.
State Rundown 7/12: The Mid-Year Legislative Session Roundup
• By ITEP Staff
Most state legislatures have adjourned for 2023, and that means it’s a perfect time to look at the tax policy trends that have formed thus far...
Testimony: Tax Policy to Strengthen Social Security
• By Amy Hanauer
We can make modest reforms to better tax those who are taking a larger share of our wealth and income in order to reinforce a major pillar of our promise to Americans.
The Highs and Lows of 2023 State Legislative Sessions
• By Aidan Davis
Nearly one-third of states took steps to improve their tax systems this year by investing in people through refundable tax credits, and in a few notable cases by raising revenue from those most able to pay. But another third of states lost ground, continuing a trend of permanent tax cuts that overwhelmingly benefit high-income households and make tax codes less adequate and equitable.
Refundable Credits a Winning Policy Choice Again in 2023
• By Neva Butkus
State lawmakers continue to make groundbreaking progress on state tax credits, with 17 states creating or enhancing Child Tax Credits or Earned Income Tax Credits so far this year. These policies have the potential to boost family economic security and dramatically reduce the number of children living below the poverty line.
Minnesota’s Tax Battle of 2023 Signals a Turning of the Tide Against Corporate Tax Avoidance
• By Matthew Gardner
The qualified success of Minnesota’s GILTI conformity—to say nothing of the state’s serious dalliance with the game-changing worldwide combined reporting--sends a clear signal that the days may be coming to an end when big multinationals can scare state lawmakers into allowing them to game the tax system.
State Rundown 7/6: Tax Policy Keeping Governors Busy from Coast to Coast
• By ITEP Staff
From coast to coast, state governors have been busy inking their signature on a growing list of consequential budget and tax bills...
State Rundown 6/28: Movement on Refundable Credits Remains Hot Topic in 2023
• By ITEP Staff
The trend of state lawmakers taking big steps on important tax credits like the Child Tax Credit and Earned Income Tax Credit is coming out in full force this week...
Congressional Republicans Distort a New Report on the Global Minimum Tax
• By Steve Wamhoff
The notion that we are better off allowing our corporations to pretend their profits are earned in the Cayman Islands or Ireland simply defies logic and the facts. There is no scenario in which the U.S. would be better by ditching the international agreement that the government already negotiated.
State Rundown 6/22: Some Tax Debates Heat Up as Others Cool Off
• By ITEP Staff
Summer is here and many states nearing the end of their legislative sessions. Temperatures are rising in more ways than one in some state legislatures while others seem to be cooling off.
State Rundown 6/14: Summer Breeze & State Tax Policies
• By ITEP Staff
As the sweet days of summer pass, the scent of jasmine isn't the only thing blowing through the minds of state lawmakers, as tax policy discussions remain at the forefront...
Illinois Voucher Tax Credits Don’t ‘Invest in Kids,’ They Invest in Inequality
• By Carl Davis
By allowing their school privatization tax credit to expire at the end of the year, Illinois lawmakers can take a meaningful step toward better tax and education policy, and a clear show of support for our nation’s public education system.
Letter to IRS on Section 1001 Regulation in 2023-2024 Priority Guidance Plan
• By ITEP Staff
Read as PDF Re: Recommendation for Inclusion of Section 1001 Regulation in 2023-2024 Priority Guidance Plan To Whom It May Concern, We are writing to respectfully urge that the IRS return to the work it left unfinished in 2019 when it issued final regulations on “Contributions in Exchange for State or Local Tax Credits” (RIN: […]
State Rundown 6/7: The Budget Race Continues
• By ITEP Staff
Across the country, the marathon budget season has held pace, with a steady stream of bills continuing to cross the finish line...
The Real Impact of State Tax Cuts
• By Aidan Davis
This op-ed was originally published by Route Fifty and co-written by ITEP State Director Aidan Davis and Center on Budget and Policy Priorities Senior Advisor for State Tax Policy Wesley Tharpe. There’s a troubling trend in state capitols across the country: Some lawmakers are pushing big, permanent tax cuts that primarily benefit the wealthy and […]
Debt-Limit Deal’s Provision to Let Tax Cheats Off the Hook Will Increase the Deficit
• By Jon Whiten
The latest debt-limit bill in Congress includes a provision to claw back important IRS funding meant to crack down on wealthy tax cheats. This cut in funding would actually increase the deficit while continuing the rig the system in favor of the most well-off.
State Rundown 6/1: State Revenue Highs and Lows
• By ITEP Staff
Short-sighted tax cuts continue to make their way to Governors’ desks this week. In Florida, Gov. DeSantis signed a $1.3 billion tax cut package with $550 million of the tax cuts from sales tax holidays, alone. The Nebraska legislature also sent $6.4 billion in tax cuts to Gov. Pillen’s desk which includes an enormous personal income tax cut that will reduce taxes on the top 1 percent by tens of thousands of dollars.
Congress Should Consider Attaching Work Requirements to the Biggest Tax Break for the Rich
• By Steve Wamhoff
Instead of focusing on low-income people who are already mostly employed or facing significant barriers to employment, lawmakers who want to encourage labor force participation should revisit existing tax breaks subsidizing wealthy individuals who live off their assets rather than work.
State Rundown 5/25: The North Star State Leads the Way on Tax Fairness
• By ITEP Staff
As we approach the midpoint of 2023, it’s a good time to look back at the progress states have made in the name of tax fairness and equity...
State Rundown 5/18: Credits, Cuts, and Corporate Revenue Raisers
• By ITEP Staff
This past week, in statehouses around the country, tax policy decisions are moving fast as budgets were signed and budget plans were released and passed...
States are Talking About the Wrong Kind of Property Tax Cuts
• By Brakeyshia Samms, Carl Davis
Concerns over property tax affordability have been at the forefront this year as housing prices have climbed and property tax bills have often increased along with them. As lawmakers mull a range of property tax cuts, circuit breakers are the best possible approach—and these policies are receiving far too little attention in the states.
State Rundown 5/10: Momentum on State Tax Credits Continues to Build
• By ITEP Staff
This week, in states across the country the momentum to center improvements to family economic security remains strong...
Voters Could Approve Local Capital Gains Tax in Oregon
• By Kamolika Das
At nearly every turn, Oregon’s tax policies widen inequality; as a result, the top 1 percent pay less state and local taxes as a share of income than the poorest residents. Taxing capital gains at the local level is an important and exciting move in the other direction – to tax income from wealth and use it to address crucial needs.
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