Citations

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.

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.

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.

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 […]

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 […]

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 […]

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.

The prepared testimony below was delivered by ITEP Senior Analyst Brakeyshia Samms to the Illinois Committee on Housing and Community on January 20, 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.

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 […]

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.  

States are facing considerable fiscal pressures from the fallout of recent federal policies, including the harmful Republican megabill enacted in July 2025. Read more.