ITEP Work in Action

ITEP found that California’s richest 1% of households are set to get a $7.3 billion tax break in 2026 thanks to OBBBA. Read more.

Undocumented immigrants paid $96.7 billion in taxes in 2022, according to research from the Institute on Taxation and Economic Policy. ITEP’s research found that across 40 states, “undocumented immigrants pay higher state and local tax rates than the top 1 percent of households living within their borders.” Read more.

Policy Matters Ohio analysis of data from the Institute on Taxation and Economic Policy demonstrates the drawbacks of eliminating the state and local capital gains tax. Read more.

Large entities get out of paying their fair share by filing as small businesses. The Institute on Taxation and Economic Policy argues for strengthening the corporate tax by closing the “pass-through loophole.” Read more.

The proposal would allow for expanded sales taxes to supplement income tax cuts. Read more.

Tax cuts make the system less fair. Circuit breakers, tax credits, and renters’ rebates can help housing affordability for low-income Texans at a lower cost to the state.  Read more.

The largest U.S. oil and gas companies continue to pay substantially more tax abroad than at home. Corporate tax breaks passed into law last summer are further reducing the effective tax rates of American oil and gas companies. Companies are required to reveal additional details about their taxes due to new accounting standards.  Read more. […]

Children in the bottom 20% of households are left out of OBBBA childcare tax credits, according to the Institute on Taxation and Economic Policy.  Read more.

The vetoed bill would have redirected funds from public schools and public education to expand private voucher schools. Read more.

https://itep.sfo2.digitaloceanspaces.com/OBBB-20250519-New-York.png Read more.

With sufficient funding and a flexible structure, the Biden administration equipped every community with resources tailored to its needs. Future policies can look to the success of ARPA’s State and Local Fiscal Recovery Fund to address a widespread crisis, whether it’s a global pandemic, climate disaster, economic downturn, or some combination of the three.   […]

Maine’s tax code currently asks more of families with middle income than it does of the wealthiest residents. The proposed progressive revenue reforms will raise stable, recurring funding while strengthening the broader economy. Read more.

The U.S. tax code continues to encourage America’s largest corporations to stash profits in tax havens. According to ITEP, these 2025 tax breaks have reduced corporate tax bills by more than $100 billion. Read more.  

A written testimony before the Council of the District of Columbia, Committee of the Whole on B26-0324, the “Pass-Through Entities Income Tax and Tax Credit on certain S Corporations and Partnerships Amendment Act of 2025” by Nick Johnson at the Institute on Taxation and Economic Policy on March 19, 2026 Chairman Mendelson and members of […]

The senator cited ITEP research in her letter to these major corporations. Read more.

The bill exempts income up to the cost of living from federal taxes and asks millionaires to make up the difference. Read more.

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, […]