Institute on Taxation and Economic Policy (ITEP)

Ohio

State Rundown 1/7: New Year, New Opportunities for Progressive Revenue

As we kick off a new year, several states are facing revenue shortfalls. Some lawmakers are approaching the challenge with sustainable and equitable solutions.

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2025: The Year in Tax Policy

December 23, 2025 • By ITEP Staff

2025: The Year in Tax Policy

From Congressional discussions over the so-called "One Big Beautiful Bill Act" to debates on property taxes, ITEP kept busy this year analyzing tax proposals and showing Americans across the country how tax decisions affect them.

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.

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Local Vacancy Taxes: A Tool but Not a Panacea

November 17, 2025 • By Rita Jefferson

Local Vacancy Taxes: A Tool but Not a Panacea

Vacancy taxes will not single-handedly solve problems in cities, but they are worth considering to address housing shortages, land use, and building thriving communities.

State Tax Dollars Shouldn’t Subsidize Federal Opportunity Zones

The Opportunity Zones program benefits wealthy investors more than it benefits disadvantaged communities.

State and Local Policymakers Can Resist Austerity Even Amid Historic Federal Retreat

The progressivity of the federal tax code has been waning. State and local policymakers should respond by protecting their revenue bases, promoting equity, and safeguarding vulnerable communities from harmful budget cuts. 

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.

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.