Institute on Taxation and Economic Policy (ITEP)

Minnesota

Immigration Research Initiative: ICE Spike Means 32,000 Fewer Jobs in Minnesota

• By ITEP Staff

It is increasingly clear that the program of mass deportation being carried out by the current administration is hurting American workers, both immigrants and those born in the United States. Nowhere has this been more stark than in Minnesota. In the peak months of December 2025 through February 2026, the massive surge in ICE arrests ripped people away from their families, their jobs, and their communities. A shocking nearly 4,000 arrests took place in Minnesota…

The Minnesota Star Tribune: Minnesota’s Biggest Firms Are Getting Tariff Refunds. Some Smaller Companies Are Not.

September 22, 2026

Earlier this year, the U.S. Supreme Court said businesses could get refunds from Trump’s illegal tariffs, but the process of getting the money back can create barriers for some small businesses.

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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.

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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.

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State-by-State Tax Expenditure Reports

• By ITEP Staff

Below is a list of tax expenditure reports published in the states.

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A Growing Number of States Are Taxing the Sale of Advertising

• By Nick Johnson

ITEP’s report on taxing advertising identifies some reasons why states are curtailing longstanding sales tax exemptions for the ad sector.

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State Rundown 5/7: Federal Showers Make States Dour

• By ITEP Staff

The effects of last year’s federal tax and spending cuts continue to ripple through the states. With gas prices soaring due to the Iran war, some states are attempting to provide a bit of relief in the form of gas tax reductions and suspensions.

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State Rundown 4/30: Aloha to Tax Cuts, Hawaiʻi Lawmakers Address Revenue Gap with High-End Tax Changes

• By ITEP Staff

This week Hawaiʻi lawmakers reached a compromise to balance the state budget and maintain tax cuts for most residents by, in part, raising rates on the richest Hawaiians. Other states are working to generate revenue from their wealthiest residents, too.

State Tax Watch 2026

• By ITEP Staff

ITEP tracks tax discussions in legislatures across the country and uses our unique data capacity to analyze the revenue, distributional, and racial and ethnic impacts of many of these proposals. State Tax Watch offers the latest news and movement from each state.

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State Rundown 3/26: Sobering Revenue Projections Keep States on Their Toes

• By ITEP Staff

This week, troubling revenue projections are making headlines, with many lawmakers scrambling to determine how the tax changes at the federal level, plus price hikes driven by national policy decisions, will impact their states.

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State Rundown 3/18: New Mexico Enacts Most Significant Corporate Tax Reform of the Year

• By ITEP Staff

As states lawmakers continue to weigh their linkages to the federal tax code in light of the recent federal tax law, New Mexico provides a blueprint for limiting multinational corporate tax avoidance.

Testimony: ITEP’s Brakeyshia Samms on Why Evanston Should Adopt a Property Tax Circuit Breaker

• By Brakeyshia Samms

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 […]

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State Rundown 3/4: Budget Realities Set In

• By ITEP Staff

As many state legislative sessions near or cross the halfway point, lawmakers are facing tough choices.

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States Can Push Back Against Reckless Federal Tax Policy. Here’s How.

• By Aidan Davis, Wesley Tharpe

They should take steps to protect and boost their own revenues. And they should take a second look at their own tax cuts.

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States Can Create or Expand Refundable Credits by Taxing Wealth, Addressing Federal Conformity

• By Zachary Sarver

Many states already recognize the potential of these credits to boost low- and moderate-income households. Other states should follow suit.

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

• By ITEP Staff

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

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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.

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New Report Shows How States Can Raise Billions by Taxing the Wealthy

• By ITEP Staff

Contact: Jon Whiten (jon@itep.org) Taxing the proceeds generated by wealth – such as capital gains, dividends, and passive business income – 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, according to a new report by the Institute […]

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

• By Sarah Austin, Carl Davis

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.

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Local Child Tax Credits: The Next Frontier in the Reduction of Child Poverty

• By ITEP Staff

Contact: Jon Whiten (jon@itep.org) Child Tax Credits have been the focus of increased lawmaker attention over the past few years, especially following the dramatic success of the 2021 federal CTC expansion in reducing child poverty and the subsequent resurgence of pre-pandemic child poverty levels. While 15 states now supplement the federal credit with their own […]

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The Potential of Local Child Tax Credits to Reduce Child Poverty

• By Kamolika Das, Aidan Davis, Galen Hendricks, Rita Jefferson

Local governments have a critical role to play in reducing child poverty. Local Child Tax Credits could provide large tax cuts to families at the bottom of the income scale, lessening the overall regressivity of state and local tax systems.

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Quite Some BS: Expanded ‘QSBS’ Giveaway in Trump Tax Law Threatens State Revenues and Enriches the Wealthy

• By Sarah Austin, Nick Johnson

States should decouple from the federal Qualified Small Business Stock (QSBS) exemption.

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State Rundown 9/18: Lawmakers Confront Revenue Loss from Federal Policy Changes

• By ITEP Staff

Some states are trying to avoid revenue loss while others are welcoming it and doubling down.

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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.

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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.