ITEP Work in Action

President Trump has generally pursued a set of policies that weaken the economies of the United States and Maine. The President’s second year shows no signs of reversing course, and a potential oil supply shock could drive prices even higher. Read more.

This testimony was delivered to the Colorado House Finance Committee on March 9, 2026. You can watch video of the testimony here (Marco starts around the 6:12:40 PM mark). 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 […]

Members of the City Council,  Thank you for the opportunity to testify today about property tax circuit breakers. My name is Brakeyshia Samms, and I am a senior analyst with the Institute on Taxation and Economic Policy, a nonprofit and nonpartisan research organization that focuses on local, state, and federal tax policy issues with an emphasis on revenue sustainability and […]

ITEP analyzed the combined impact of the Trump administration’s three biggest changes in tax policy so far. The net effect of these policies is tax cuts for the rich and higher taxes for everyone else. Read more.

Several large corporations pay next to nothing in corporate taxes in California, largely due to overly generous state tax breaks. Reforming the state’s corporate tax system is a necessary step to support the health and well-being of Californians and strengthen economic security for all. Read more.

The bill authorizes a city business tax surcharge of twenty-five percent on the tax liability imposed on any business subject to tax as a corporation Read more.

Chair, Vice Chair, and Members of the Committee,  Thank you for the opportunity to submit testimony in support of House Bill 1080, which would decouple the state from federal tax breaks for Opportunity Zones (OZs) and Foreign-Derived Deduction Eligible Income (FDEII). My name is Miles Trinidad, and I am a state analyst with the Institute on Taxation and Economic Policy (ITEP), […]

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 submit testimony in support of House Bill 930, which would decouple Maryland’s tax code from recent federal expansions of 529 education savings plans as they related to private K-12 tuition, and would ensure […]

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 submit testimony in support of House Bill 926, which would decouple Maryland from recent federal increases to the cap on state and local tax (SALT) deductions. My name is Miles Trinidad, […]

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 submit testimony in support of House Bill 880, which would decouple Maryland from federal corporate tax changes on the expanded bonus depreciation and business interest deductions. My name is […]

According to President Trump, the state of America’s union is STRONG, the Golden Age is upon us, and “we’re winning so much that we really don’t know what to do about it.” All true…for multimillionaires like us. For the 86% of Americans who are worried about the price of groceries? Not so much. Read more.

ITEP Policy Analyst Miles Trinidad testified on the need for a Wealth Proceeds Tax in Vermont on February 27, 2026 at the Vermont Senate Committee on Finance.  See the slide deck here Watch the video below:

State and local policymakers nationwide are facing a one-two punch entering 2026. For one, last summer’s harmful Republican megabill paired enormous tax breaks for wealthy households and corporations with historically deep cuts that will take away people’s vital health care and food assistance, all while foisting considerable new costs and responsibilities onto states and localities. […]

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 […]

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 […]

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 […]

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. […]

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.

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.

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.

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.

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.

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.

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. 

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.