Institute on Taxation and Economic Policy (ITEP)

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Testimony: ITEP’s Miles Trinidad Urges Maryland Lawmakers to Decouple from Expanded 529 Education Savings Plans and Not Opt-In to New Private School Voucher Program

• By 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 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 […]

Testimony: ITEP’s Miles Trinidad Urges Maryland Lawmakers to Decouple from Increased SALT Cap

• By 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 926, which would decouple Maryland from recent federal increases to the cap on state and local tax (SALT) deductions. My name is Miles Trinidad, […]

Testimony: ITEP’s Miles Trinidad Urges Maryland Lawmakers to Decouple from Bonus Depreciation and Business Interest Deductions

• By 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 […]

Patriotic Millionaires: Trump Gives the Economy a “W.” We Give It a “K.”

• By ITEP Staff

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.

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Testimony: ITEP’s Miles Trinidad on the Need for Vermont to Adopt a Wealth Proceeds Tax

• By Miles Trinidad

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

Center on Budget and Policy Priorities: Sound State Revenue Choices Essential to Counteract Harmful Policies and Build Forward

• By ITEP Staff

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. […]

Testimony: ITEP’s Miles Trinidad on Decoupling from the QSBS Exclusion Before the Maryland House Ways and Means Committee

• By 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 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 […]

Testimony: ITEP’s Marco Guzman Details a Package of Tax Bills for the Connecticut General Assembly Finance Committee

• By Marco Guzman

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 […]

D.C Fiscal Policy Institute: DC Can Raise $121 Million or More with a Simple Tax on Proceeds from Wealth

• By ITEP Staff

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 […]

Governor Newsom Launches New State Investment and Philanthropic Collaboration To Continue Supporting Families Under Federal Assault

• By ITEP Staff

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. […]

Video: ITEP’s Brakeyshia Samms Talks About Race and the Tax Code on Colorado Fiscal Institute Podcast

• By Brakeyshia Samms

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.

Policy Matters Ohio: The Great Ohio Tax Shift, 2026

• By ITEP Staff

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.

Massachusetts Budget & Policy Center: Testimony Regarding an Act To Manage Federal Tax Changes in Massachusetts

• By ITEP Staff

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.

Economic Policy Institute: Everything You Need To Know About “No Tax on Overtime”

• By ITEP Staff

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.

The Cascadia Advocate: Five More Claims Against the Million-Dollar Earners’ Tax That Don’t Check Out: Debunking Republicans’ Opposition to SB 6346

• By ITEP Staff

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.

Mackinac Center: Lawmakers Should Reject Sales Tax Holidays

• By ITEP Staff

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.

Economic Policy Institute: Everything You Need To Know About “No Tax on Tips”

• By ITEP Staff

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. 

Center for American Progress: Overturning D.C.’s Tax Law Would Infringe on Common State Tax Practices and Threaten the District’s Budget and Fiscal Autonomy

• By ITEP Staff

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.

Policy Matters Ohio: Ohio Should Not Conform to Federal Tax Policies That Reduce State Revenue

• By ITEP Staff

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.

Reason Foundation: A Cigarette Tax Increase Would Undermine Nebraska’s Fiscal Stability and Harm Consumers

• By ITEP Staff

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.

FACT Coalition: New Transparency Requirements Reveal Low U.S. Taxes, Continued Use of Tax Havens by Major American Corporations

• By ITEP Staff

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 […]

Economic Progress Institute: Hundreds of Millions in Lost Revenue: The Cost of Rhode Island’s Personal Income Tax Changes

• By ITEP Staff

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 […]

Testimony: ITEP’s Carl Davis on Federal/State Tax Conformity at Pair of Vermont Committee Hearings

• By Carl Davis

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 […]

Cato Institute: Immigrants’ Recent Effects on Government Budgets: 1994–2023

• By ITEP Staff

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.

Testimony: ITEP’s Brakeyshia Samms Explains How Property Tax Circuit Breakers Could Help Evanston, Illinois

• By Brakeyshia Samms

The prepared testimony below was delivered by ITEP Senior Analyst Brakeyshia Samms to the Illinois Committee on Housing and Community on January 20, 2026.

Advocates and policymakers at the state and federal levels rely on ITEP’s analytic capabilities to inform their debates on proposed tax policy changes. In any given year, ITEP fields requests for analyses of policies in 25 or more states. ITEP also works with national partners to provide analyses of federal tax policy proposals. This section highlights reports that use ITEP analyses to make a compelling case for progressive tax reforms.