Institute on Taxation and Economic Policy (ITEP)

Citations

ITEP's Citations Research Priorities

Proponents of the Budget Reconciliation Law of 2025 state that its trillion-dollar cuts to Medicaid will only affect care for groups whom they argue should not be receiving it, such as undocumented immigrants. Federal law, however, already prohibits undocumented immigrants from qualifying for comprehensive Medicaid, Medicare, and Marketplace options under the Affordable Care Act (ACA). […]

Newsweek: White House Press Secretary Sparks Debate Over Immigrant Health Care Costs

October 9, 2025

Data from the Institute on Taxation and Economic Policy shows undocumented immigrants paid over $96 billion in U.S. taxes in 2022—far exceeding the cost of emergency care they receive. Analysts say the broader health care debate should focus on policy changes that could raise costs for millions of insured Americans. Read more. (To find this […]

The Census Bureau’s data provides a baseline for understanding the realities Floridians face. These reports show that while taxes and transfers play a measurable role in reducing inequality and limiting hardship, gains remain uneven — particularly for children. The passage of H.R. 1 threatens to widen these gaps by locking in benefits for the wealthiest […]

On September 30, 2025, ITEP Policy Analyst Eli Byerly-Duke appeared before Oklahoma’s Senate Revenue and Taxation Committee to discuss potential improvements to the state’s Child Tax Credit. Check out his slide deck here. Read a press release about the hearing here.

Axios Detroit: Experts Offer Insight on Tackling Local Poverty

October 7, 2025

Poverty is a critical and complex issue here. While it’s crucial to draw on longtime local experts, it can also be worthwhile to cast a wider net and see what has worked elsewhere. Read more.

San Francisco Chronicle: New SALT cap means savings for California homeowners. Here’s how much

October 6, 2025

Steve Wamhoff, director of federal tax policy for the Institute on Taxation and Economic Policy, said his organization’s analysis found less SALT savings for Californians than Redfin reported. He ran the new SALT rules through ITEP’s tax microsimulation model, which uses a database of taxpayer and census records to create a computer model of state […]

Governing: Free Child Care for All is Impossible? Don’t Tell New Mexico.

September 30, 2025

The only state with such a program didn’t get there overnight. Years of action at the state Capitol and the ballot box set the stage. It’s a lesson for lawmakers in other states facing the fiscal challenges of providing services families need amid diminishing federal aid. Read more.

On July 4, 2025, President Trump signed Republicans’ One Big Beautiful Bill Act (OBBBA) into law. In addition to ripping away health care coverage and food assistance from millions of Americans, this bill enacted numerous massive tax breaks for big corporations, including the permanent extension of 100% bonus depreciation. I write to seek more information […]

Stateline: Red States Pushed Child Tax Credits This Year, but the Broadest Plans Fizzled

September 24, 2025

But despite initial optimism from sponsors and child welfare advocates, Republican proposals in Indiana and Ohio did not advance this year. Had either measure passed, it would have been the first refundable child tax credit approved in a conservative state. Read more.

The Atlantic: The Last Americans Really Paying Taxes

September 23, 2025

The tax code is becoming more chaotic and less fair. Read more.

Barron’s: A New Billionaires Income Tax May Not Go Anywhere Right Now. But Democrats See a Winning Issue.

September 22, 2025

Democratic lawmakers introduced identical bills in the House and Senate to tax billionaires earlier this week, resurrecting a proposal that has failed to become law in the past. Read more. 

WASHINGTON – Congressmen Steve Cohen (TN-9) and Don Beyer (VA-8) and Senator Ron Wyden of Oregon today introduced bicameral Billionaire Income Tax Act bills in an effort to establish a level of fairness in federal taxation and prevent millionaires and billionaires (and one prospective trillionaire) from avoiding significant liability. The measure would tax wealth gains as […]

The Institute of Taxation and Economic Policy estimates that in 2026, South Carolina’s wealthiest 1%—those making over $782,500 a year—will receive an average tax cut of $68,260, while the lowest-income residents, earning under $23,200, will face an average tax increase of $30, in addition to steep cuts to Medicaid and SNAP. Read more.

Today, dozens of public interest organizations representing millions of Americans announced their strong support for the Billionaires Income Tax (BIT), introduced by Senator Ron Wyden (D-OR), Rep. Donald Beyer (D-VA), and Rep. Steve Cohen (D-TN). The legislation would finally ensure the wealthiest Americans pay their fair share in taxes—just like working families who contribute out […]

Proponents of the “One Big Beautiful Bill” (HR 1), including all four of West Virginia’s members of Congress, have repeatedly touted the tax provisions of the legislation as benefiting most or all West Virginia families. The WVCBP has already covered in detail how the SNAP and Medicaid provisions of HR 1 are particularly harmful for West Virginians […]

Among the many factors fueling support for right-wing populism in the United States is federal tax policies. The nation’s tax system confuses, frustrates, and angers many citizens in ways that leave them vulnerable to populist appeals from the right. A mismatch between how the federal tax system works in theory and how it works in […]

All children in New Jersey deserve the freedom to grow up safe, healthy, and free from poverty.

An analysis by the Institute on Taxation and Economic Policy found that this new private school voucher program could cost $56 billion per year—more than all current federal K-12 spending combined.

The Telegraph: Trump has Turned America’s Taxman into a Weapon against Migrants

September 9, 2025

The US president appears to be trying to turn the IRS into a new weapon as he presses ahead with his promise to deliver “the single largest mass deportation programme in history”. 

Houston Chronicle: Texas Oil Companies Forecast Billions in Tax Breaks from Trump’s ‘Big Beautiful Bill’

September 9, 2025

The Houston oil-company Occidental Petroleum reported last month it was expecting a large tax break from President Donald Trump's tax and spending cut package known as the One Big Beautiful Bill — to the tune of $700 to $800 million over the next two years.

Quartz: The $40,000 SALT Goldmine Only the Wealthy Will Actually Get

September 8, 2025

Despite all the political fanfare about helping homeowners, the most hyped tax break in decades is actually a mirage that doesn’t help the vast majority of Americans. Instead, experts say it’s a gift to high-income earners in high-tax blue states.

An analysis by the Institute on Taxation and Economic Policy found that this new private school voucher program could cost $56 billion per year—more than all current federal K-12 spending combined.

Rebuilding worker power by strengthening unions is not just good policy—it is a democratic imperative in the face of authoritarian backsliding.

AP News: Georgia Republicans, Against Backdrop of 2026 Election, Push to Eliminate State Income Tax

August 20, 2025

As the 2026 election looms, Georgia Republicans seeking higher office met Tuesday to begin exploring plans to eliminate the state’s personal income tax.

Barron’s: Social Security Is 90 Years Old. Trump Just Weighed In.

August 15, 2025

President Donald Trump marked Social Security’s 90th birthday on Thursday afternoon, celebrating his administration’s commitment to the program even as it remains in dire need of a fix.