Publications
State Earned Income Tax Credits Will Support Families and Workers in 2027
• By Neva Butkus
Nearly two-thirds of states (plus the District of Columbia and Puerto Rico) have an Earned Income Tax Credit. These credits boost low-paid workers’ incomes and offset some of the taxes they pay, helping working class families achieve greater economic security.
State Child Tax Credits Will Boost Financial Security for Families and Children in 2027
• By Neva Butkus
Sixteen states provide Child Tax Credits to reduce poverty, boost economic security, and invest in children. State lawmakers have several options to maximize the impact of Child Tax Credits.
State-by-State Tax Expenditure Reports
• By ITEP Staff
Below is a list of tax expenditure reports published in the states.
While States Debate New Trump Tax Changes, Equity Must Be at the Core
• By Brakeyshia Samms
States continue to debate whether and how to link their state tax codes to the 2025 federal tax law. This is not just a technical debate.
Linking to Tipped and Overtime Income Deductions Would Worsen State Shortfalls, Do Little to Help Workers
• By Neva Butkus, Galen Hendricks
State deductions for tips and overtime are not only ineffective at supporting working-class people, it will come at a substantial cost to state budgets.
Re-Examining 529 Plans: Stopping State Subsidies to Private Schools After New Trump Tax Law
• By Miles Trinidad, Nick Johnson
The 2025 federal tax law risks making 529 plans more costly for states by increasing tax avoidance and allowing wealthy families to use these funds for private and religious K-12 schools.
State Earned Income Tax Credits Support Families and Workers in 2025
• By Neva Butkus
Nearly two-thirds of states now have an Earned Income Tax Credit (EITC). Momentum continues to build on these credits that boost low-paid workers’ incomes and offset some of the taxes they pay, helping lower-income families achieve greater economic security.
State Child Tax Credits Boosted Financial Security for Families and Children in 2025
• By Neva Butkus
Child Tax Credits (CTCs) are effective tools to bolster the economic security of low- and middle-income families and position the next generation for success.
Analysis of Tax Provisions in the Trump Megabill as Signed into Law: National and State Level Estimates
• By Steve Wamhoff, Carl Davis, Joe Hughes, Jessica Vela
President Trump has signed into law the tax and spending “megabill” that largely favors the richest taxpayers and provides working-class Americans with relatively small tax cuts that will in many cases be more than offset by Trump's tariffs.
Analysis of Tax Provisions in the House Reconciliation Bill: National and State Level Estimates
• By Carl Davis, Jessica Vela, Joe Hughes, Steve Wamhoff
The poorest fifth of Americans would receive 1 percent of the House reconciliation bill's net tax cuts in 2026 while the richest fifth of Americans would receive two-thirds of the tax cuts. The richest 5 percent alone would receive a little less than half of the net tax cuts that year.
Trump 2025 Tax Law: Research and Resources
• By ITEP Staff
Want to know more about the tax and spending megabill that President Trump recently signed into law? We've got you covered.
The (Mostly Untapped) Power of Local Income Taxes
• By Rita Jefferson
Local income taxes can be an important progressive revenue raiser, as they ask more of higher-income households and are connected to ability to pay. They can raise substantial revenue to fund key public services to make cities and regions better off.
Trump’s Plan to Extend His 2017 Tax Provisions: Updated National and State-by-State Estimates
• By Steve Wamhoff
Trump’s plan to make most of the temporary provisions of his 2017 tax law permanent would disproportionately benefit the richest Americans. This includes all major provisions except the $10,000 cap on deductions for state and local taxes (SALT) paid.
Extending Temporary Provisions of the 2017 Trump Tax Law: Updated National and State-by-State Estimates
• By Steve Wamhoff
The TCJA Permanency Act would make permanent the provisions of the Tax Cuts and Jobs Act of 2017 that are set to expire at the end of 2025. The legislation would disproportionately benefit the richest Americans. Below are graphics for each state that show the effects of making TCJA permanent across income groups. See ITEP’s […]
State Earned Income Tax Credits Support Families and Workers in 2024
• By Neva Butkus
Nearly two-thirds of states (31 plus the District of Columbia and Puerto Rico) have an Earned Income Tax Credit. These credits boost low-paid workers’ incomes and offset some of the taxes they pay, helping lower-income families achieve greater economic security.
State Child Tax Credits Boosted Financial Security for Families and Children in 2024
• By Neva Butkus
Fifteen states plus the District of Columbia provide Child Tax Credits to reduce poverty, boost economic security, and invest in children. This year alone, lawmakers in three states – Colorado, New York, and Utah – expanded their Child Tax Credits while lawmakers in the District of Columbia created a new credit that will take effect in 2025.
Tax Payments by Undocumented Immigrants
• By ITEP Staff
Undocumented immigrants paid $96.7 billion in federal, state, and local taxes in 2022. Providing access to work authorization for undocumented immigrants would increase their tax contributions both because their wages would rise and because their rates of tax compliance would increase.
Improving Refundable Tax Credits by Making Them Immigrant-Inclusive
• By Emma Sifre, Marco Guzman
Undocumented immigrants who work and pay taxes but don't have a valid Social Security number for either themselves or their children are excluded from federal EITC and CTC benefits. Fortunately, several states have stepped in to ensure undocumented immigrants are not left behind by the gaps in the federal EITC and CTC. State lawmakers should continue to ensure that immigrants who are otherwise eligible for these tax credits receive them.
Local Mansion Taxes: Building Stronger Communities with Progressive Taxes on High-Value Real Estate
• By Andrew Boardman
More than one dozen cities and counties levy progressive taxes on high-price real estate transactions — sometimes called mansion taxes — and over a dozen more are considering such policies. By asking buyers and sellers with greater financial means to contribute more to the common good, these policies are equipping communities with resources to make progress on critical challenges of local and national concern.
States are Boosting Economic Security with Child Tax Credits in 2023
• By Aidan Davis, Neva Butkus
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…
Boosting Incomes, Improving Equity: State Earned Income Tax Credits in 2023
• By Aidan Davis, Neva Butkus
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.
Preventing an Overload: How Property Tax Circuit Breakers Promote Housing Affordability
• By Brakeyshia Samms, Carl Davis
Circuit breaker credits are the most effective tool available to promote property tax affordability. These policies prevent a property tax “overload” by crediting back property taxes that go beyond a certain share of income. Circuit breakers intervene to ensure that property taxes do not swallow up an unreasonable portion of qualifying households’ budgets.
Extending Temporary Provisions of the 2017 Trump Tax Law: National and State-by-State Estimates
• By Joe Hughes, Matthew Gardner, Steve Wamhoff
The push by Congressional Republicans to make the provisions of the 2017 Tax Cuts and Jobs Act permanent would cost nearly $300 billion in the first year and deliver the bulk of the tax benefits to the wealthiest Americans.
State Child Tax Credits and Child Poverty: A 50-State Analysis
• By Aidan Davis
Regardless of future Child Tax Credit developments at the federal level, state policies can supplement the federal credit to deliver additional benefits to children and families. State credits can be specifically tailored to meet the needs of local populations while also producing long-term benefits for society as a whole
Boosting Incomes and Improving Tax Equity with State Earned Income Tax Credits in 2022
• By Aidan Davis
States continued their recent trend of advancing EITCs in 2022, with nine states plus the District of Columbia either creating or improving their credits. Utah enacted a 15 percent nonrefundable EITC, while the District of Columbia, Hawaii, Illinois, Maine, Vermont and Virginia expanded existing credits. Meanwhile, Connecticut, New York and Oregon provided one-time boosts to their EITC-eligible populations.
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