ITEP Work in Action
Testimony: ITEP’s Miles Trinidad on Decoupling from the QSBS Exclusion Before the Maryland House Ways and Means Committee
February 27, 2026
This testimony was delivered to the Maryland House Ways and Means Committee on February 26, 2026. Chair, Vice-Chair, and Members of the Committee, Thank you for the opportunity to provide testimony in support of House Bill 801. My name is Miles Trinidad, and I am an analyst at the Institute on Taxation and Economic Policy […]
Testimony: ITEP’s Marco Guzman Details a Package of Tax Bills for the Connecticut General Assembly Finance Committee
February 27, 2026
This testimony was delivered to the Connecticut General Assembly Finance Committee on February 26, 2026. My name is Marco Guzman, and I am a Senior Analyst at the Institute on Taxation and Economic Policy (ITEP). ITEP is a non-profit, non-partisan tax policy organization, conducting rigorous analyses of tax and economic proposals and providing data-driven recommendations […]
D.C Fiscal Policy Institute: DC Can Raise $121 Million or More with a Simple Tax on Proceeds from Wealth
February 24, 2026
DC can raise needed revenue and address tax inequity by taxing more of the gains, or proceeds, generated by wealth—such as capital gains, dividends, and other forms of passive income. DC’s tax system protects and grows wealth concentration through myriad preferences and loopholes, exacerbating racial and economic inequality. This special treatment also prevents the District […]
Governor Newsom Launches New State Investment and Philanthropic Collaboration To Continue Supporting Families Under Federal Assault
February 23, 2026
Undocumented immigrants contributed $8.5 billion in state and local taxes in 2022 — a number that would rise to $10.3 billion if these taxpayers could apply to work lawfully. People are afraid to leave their homes, children are left without their parents, and families unable to afford groceries. Families are even foregoing critical medical care. […]
Video: ITEP’s Brakeyshia Samms Talks About Race and the Tax Code on Colorado Fiscal Institute Podcast
February 23, 2026
Senior Analyst at ITEP, Brakeyshia Samms, joins the “Exploring How Race, Money, and Power Collide in the Tax System” episode of Colorado Fiscal Institute’s podcast.
Policy Matters Ohio: The Great Ohio Tax Shift, 2026
February 20, 2026
ITEP’s analysis examines two categories of changes to the Ohio tax code: changes made to personal income taxes and changes made to other types of taxes. Read more.
Massachusetts Budget & Policy Center: Testimony Regarding an Act To Manage Federal Tax Changes in Massachusetts
February 19, 2026
The Massachusetts Budget and Policy Center (MassBudget) proposes that the state opts out the five most costly federal corporate tax cuts made in the One Big Beautiful Bill Act. Read more.
Economic Policy Institute: Everything You Need To Know About “No Tax on Overtime”
February 19, 2026
The Trump administration has trumpeted this policy as a substantial victory for workers—in reality, it is not. Most workers will not benefit from this policy whatsoever. Read more.
The Cascadia Advocate: Five More Claims Against the Million-Dollar Earners’ Tax That Don’t Check Out: Debunking Republicans’ Opposition to SB 6346
February 19, 2026
Republican legislators yesterday leveled a barrage of familiar arguments against the Senate Democratic majority’s proposal to create a million-dollar earners’ tax. While these charges have been made before, repetition does not make an argument true. Read more.
Mackinac Center: Lawmakers Should Reject Sales Tax Holidays
February 19, 2026
The Institute on Taxation and Economic Policy argues that tax holidays may slightly reduce the regressive nature of sales taxes but produce minimal overall benefit. Read more.
Economic Policy Institute: Everything You Need To Know About “No Tax on Tips”
February 12, 2026
The 2025 Trump tax bill that created the tipped income deduction simultaneously enacted massive cuts to health care, energy, and food assistance programs that will cause tremendous harm for millions of low-income households, including some with tipped workers—all to finance tax cuts for the ultrawealthy. Read more.
Center for American Progress: Overturning D.C.’s Tax Law Would Infringe on Common State Tax Practices and Threaten the District’s Budget and Fiscal Autonomy
February 12, 2026
Overruling the jurisdiction’s control of its own state tax code would deprive Washington, D.C., of $658 million in revenue, raise child poverty, and throw the tax-filing system into disarray. Read more.
Policy Matters Ohio: Ohio Should Not Conform to Federal Tax Policies That Reduce State Revenue
February 11, 2026
While the General Assembly should pass a conformity bill related to federal changes made in H.R. 1, Ohio should decouple from sections that reduce revenue without benefiting the state — and that primarily advantage the wealthiest Ohioans. Read more.
Reason Foundation: A Cigarette Tax Increase Would Undermine Nebraska’s Fiscal Stability and Harm Consumers
February 6, 2026
The Institute on Taxation and Economic Policy confirms that “cigarette tax revenues grow more slowly than the cost of almost any public service that could be funded using these taxes” and that “[s]tates that use these taxes to fund public services may be disappointed in the long run.” Read more.
FACT Coalition: New Transparency Requirements Reveal Low U.S. Taxes, Continued Use of Tax Havens by Major American Corporations
February 4, 2026
For the first time ever, U.S. corporate annual reports now include more granular disclosures of cash tax payments and other tax metrics. We can clearly see the fruit of Congress repeatedly showering tax giveaways on large corporations: major American companies often pay more tax in other countries than they do at home. How American is the world’s […]
Economic Progress Institute: Hundreds of Millions in Lost Revenue: The Cost of Rhode Island’s Personal Income Tax Changes
February 3, 2026
The findings demonstrate that tax changes over the past two decades—including the introduction and reduction of the flat tax and the shift from a five-bracket system with a top rate of 9.90 percent to today’s three-bracket system with a top rate of 5.99 percent—have disproportionately benefited the highest-income filers while steadily draining state revenue. The […]
Testimony: ITEP’s Carl Davis on Federal/State Tax Conformity at Pair of Vermont Committee Hearings
February 3, 2026
ITEP Research Director Carl Davis testified on the impact of the 2025 tax law on Vermont on January 15, 2026 at the Vermont House Ways & Means Committee and the Vermont Senate Committee on Finance. See the slide deck here Watch the videos here (House) and here (Senate) See all of our resources on conformity […]
Cato Institute: Immigrants’ Recent Effects on Government Budgets: 1994–2023
February 3, 2026
Our analysis in this paper shows that immigrants generated a fiscal surplus of about $14.5 trillion from 1994 to 2023, that the average immigrant is much less costly than the average US-born American, and that immigrants impose lower costs per person on old-age benefit, education, and public safety programs. Read more.
Testimony: ITEP’s Brakeyshia Samms Explains How Property Tax Circuit Breakers Could Help Evanston, Illinois
February 2, 2026
The prepared testimony below was delivered by ITEP Senior Analyst Brakeyshia Samms to the Illinois Committee on Housing and Community on January 20, 2026.
Hawai’i Appleseed Center for Law and Economic Justice: A Fairer Tax Code for a Thriving Hawaiʻi
February 2, 2026
Hawaiʻi stands at a crossroads. The path we choose now will define our islands for generations. We can either accept a future of diminishing public goods and deepening inequality, or we can choose to build one of shared prosperity and collective resilience. Read more.
Testimony: ITEP’s Sarah Austin Urges Washington House Finance Committee to Decouple from Venture Capital Tax Break
January 28, 2026
The prepared testimony below was delivered by ITEP Senior Analyst Sarah Austin to the Washington House Finance Committee on January 27, 2026. For more on the tax break in question, check out our October 2025 brief. Chair Berg, Vice Chair Street, and members of the House Finance Committee, My name is Sarah Austin, I’m a […]
Massachusetts Budget and Policy Center: Proposed Income Tax Cuts in Massachusetts Would Benefit Households with Highest Incomes and Force Deep Public Cuts
January 27, 2026
The proposed ballot question to cut the Massachusetts state income tax would not just force deep cuts to investment in public programs and infrastructure. Its benefits are also highly skewed towards households with the highest incomes. Read more.
Center on Budget and Policy Priorities: States Should Adopt the Wealth Proceeds Tax to Raise New Revenue
January 26, 2026
States are facing considerable fiscal pressures from the fallout of recent federal policies, including the harmful Republican megabill enacted in July 2025. Read more.
Georgia Budget & Policy Institute: Overview of Georgia’s Budget for Amended Fiscal Year 2026 and the Full 2027 Fiscal Year
January 26, 2026
Between Gov. Brian P. Kemp’s first full fiscal year (FY) budget as governor and his eighth and final budget for FY 2027, state spending has increased by nearly $11 billion to $38.5 billion. Governor Kemp’s AFY 2026 and FY 2027 budget proposals recognize that Georgia can use its historic level of resources to fill long-awaited […]
North Carolina Department of Commerce: The Hidden Cost of Child Care Gaps in North Carolina’s Economy
January 20, 2026
Lack of access to affordable, high-quality child care is a barrier to labor force participation for working parents in North Carolina and affects our state’s economy. Read more.
Advocates and policymakers at the state and federal levels rely on ITEP’s analytic capabilities to inform their debates on proposed tax policy changes. In any given year, ITEP fields requests for analyses of policies in 25 or more states. ITEP also works with national partners to provide analyses of federal tax policy proposals. This section highlights reports that use ITEP analyses to make a compelling case for progressive tax reforms.
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