Institute on Taxation and Economic Policy (ITEP)

Delaware

State Rundown 12/17: Tax Policy ‘Naughty or Nice’ List Has Late Entrants

With a little over a week left, some states are solidifying their spots on the tax policy “naughty or nice” list.

State Rundown 11/24: States Say ‘No Thank You’ to Federal Tax Cuts Reducing State Revenue

Lawmakers in two more states have wisely said “no thank you” to federal tax cuts that would have flowed through to their state tax codes and undermined funding for their priorities

Re-Examining 529 Plans: Stopping State Subsidies to Private Schools After New Trump Tax Law

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 Rundown 11/13: States Tackle Impending Deficits, Pennsylvania Secures an EITC

Revenue forecasts look increasingly grim as states anticipate shortfalls due to the slowing economy and impacts of the new federal tax law.

State Rundown 11/5: Voters Say “Yes!” to Public Investments

Despite being an off-year election, voters made a call for shared public investments at the polls.

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The Wealth Proceeds Tax: A Simple Way for States to Tax the Wealthy

October 30, 2025 • By Sarah Austin, Carl Davis

The Wealth Proceeds Tax: A Simple Way for States to Tax the Wealthy

Taxing the proceeds generated by wealth through a new Wealth Proceeds Tax is a simple way for states to raise billions in new revenue and improve the fairness of their tax systems.

State Rundown 10/27: As Temperatures Cool Tax Policy Heats Up

States across the nation are debating how best to respond to costly new federal tax cuts.

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Corporate Tax Transparency’s Disappearing Act

September 12, 2025 • By Spandan Marasini

Corporate Tax Transparency’s Disappearing Act

What currently stands in the way of better corporate tax transparency.

State Earned Income Tax Credits Support Families and Workers in 2025

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.