Institute on Taxation and Economic Policy (ITEP)

OBBBA

ITEP analysis of the One Big Beautiful Bill Act, also known as OBBBA, OBBA or the Trump tax law. This archive collects research, commentary and data on how the 2025 federal tax and spending law affects working families, low-income households, wealthy taxpayers, corporations, state revenues, Medicaid, SNAP, the Child Tax Credit, the SALT deduction, clean energy tax credits and the federal budget.

Follow ITEP’s latest analysis of who benefits from OBBBA, who pays, and how the law reshapes the tax code. Articles in this archive examine the law’s distributional impact, its effects on inequality and public services, and the choices facing state lawmakers as federal tax changes flow through state tax systems.

A tiny fraction of the Kansas population (0.5 percent) earns more than $1 million annually. But this elite group would receive 47.1 percent of the tax cuts that go to Kansas residents under the tax proposals from the Trump administration. A much larger group, 41.9 percent of the state, earns less than $45,000, but would receive just 4.0 percent of the tax cuts.

A tiny fraction of the Utah population (0.3 percent) earns more than $1 million annually. But this elite group would receive 41.9 percent of the tax cuts that go to Utah residents under the tax proposals from the Trump administration. A much larger group, 41.0 percent of the state, earns less than $45,000, but would receive just 5.3 percent of the tax cuts.

A tiny fraction of the Virginia population (0.6 percent) earns more than $1 million annually. But this elite group would receive 48.0 percent of the tax cuts that go to Virginia residents under the tax proposals from the Trump administration. A much larger group, 43.5 percent of the state, earns less than $45,000, but would receive just 5.1 percent of the tax cuts.

A tiny fraction of the Iowa population (0.4 percent) earns more than $1 million annually. But this elite group would receive 36.9 percent of the tax cuts that go to Iowa residents under the tax proposals from the Trump administration. A much larger group, 43.0 percent of the state, earns less than $45,000, but would receive just 7.0 percent of the tax cuts.

A tiny fraction of the U.S. population (one-half of one percent) earns more than $1 million annually. But in 2018 this elite group would receive 48.8 percent of the tax cuts proposed by the Trump administration. A much larger group, 44.6 percent of Americans, earn less than $45,000, but would receive just 4.4 percent of the tax cuts.

A tiny fraction of the Indiana population (0.4 percent) earns more than $1 million annually. But this elite group would receive 39.8 percent of the tax cuts that go to Indiana residents under the tax proposals from the Trump administration. A much larger group, 43.8 percent of the state, earns less than $45,000, but would receive just 5.6 percent of the tax cuts.

A tiny fraction of the Illinois population (0.8 percent) earns more than $1 million annually. But this elite group would receive 54.9 percent of the tax cuts that go to Illinois residents under the tax proposals from the Trump administration. A much larger group, 41.0 percent of the state, earns less than $45,000, but would receive just 3.9 percent of the tax cuts.

A tiny fraction of the Vermont population (0.3 percent) earns more than $1 million annually. But this elite group would receive 27.8 percent of the tax cuts that go to Vermont residents under the tax proposals from the Trump administration. A much larger group, 41.5 percent of the state, earns less than $45,000, but would receive just 7.1 percent of the tax cuts.

A tiny fraction of the Idaho population (0.4 percent) earns more than $1 million annually. But this elite group would receive 40.0 percent of the tax cuts that go to Idaho residents under the tax proposals from the Trump administration. A much larger group, 46.0 percent of the state, earns less than $45,000, but would receive just 4.5 percent of the tax cuts.

A tiny fraction of the Hawaii population (0.3 percent) earns more than $1 million annually. But this elite group would receive 32.2 percent of the tax cuts that go to Hawaii residents under the tax proposals from the Trump administration. A much larger group, 46.6 percent of the state, earns less than $45,000, but would receive just 9.1 percent of the tax cuts.

A tiny fraction of the Georgia population (0.6 percent) earns more than $1 million annually. But this elite group would receive 50.0 percent of the tax cuts that go to Georgia residents under the tax proposals from the Trump administration. A much larger group, 50.0 percent of the state, earns less than $45,000, but would receive just 5.6 percent of the tax cuts.

A tiny fraction of the Ohio population (0.5 percent) earns more than $1 million annually. But this elite group would receive 39.1 percent of the tax cuts that go to Ohio residents under the tax proposals from the Trump administration. A much larger group, 47.6 percent of the state, earns less than $45,000, but would receive just 6.3 percent of the tax cuts.

A tiny fraction of the Florida population (0.7 percent) earns more than $1 million annually. But this elite group would receive 56.3 percent of the tax cuts that go to Florida residents under the tax proposals from the Trump administration. A much larger group, 53.1 percent of the state, earns less than $45,000, but would receive just 3.8 percent of the tax cuts.

A tiny fraction of the Oklahoma population (0.3 percent) earns more than $1 million annually. But this elite group would receive 40.7 percent of the tax cuts that go to Oklahoma residents under the tax proposals from the Trump administration. A much larger group, 50.0 percent of the state, earns less than $45,000, but would receive just 5.4 percent of the tax cuts.

A tiny fraction of the Oregon population (0.4 percent) earns more than $1 million annually. But this elite group would receive 37.0 percent of the tax cuts that go to Oregon residents under the tax proposals from the Trump administration. A much larger group, 44.6 percent of the state, earns less than $45,000, but would receive just 7.0 percent of the tax cuts.

A tiny fraction of the the District population (0.9 percent) earns more than $1 million annually. But this elite group would receive 62.9 percent of the tax cuts that go to the District residents under the tax proposals from the Trump administration. A much larger group, 39.5 percent of the state, earns less than $45,000, but would receive just 3.4 percent of the tax cuts.

A tiny fraction of the Pennsylvania population (0.5 percent) earns more than $1 million annually. But this elite group would receive 43.5 percent of the tax cuts that go to Pennsylvania residents under the tax proposals from the Trump administration. A much larger group, 44.9 percent of the state, earns less than $45,000, but would receive just 5.7 percent of the tax cuts.

A tiny fraction of the Delaware population (0.5 percent) earns more than $1 million annually. But this elite group would receive 40.5 percent of the tax cuts that go to Delaware residents under the tax proposals from the Trump administration. A much larger group, 44.3 percent of the state, earns less than $45,000, but would receive just 6.0 percent of the tax cuts.

A tiny fraction of the Rhode Island population (0.5 percent) earns more than $1 million annually. But this elite group would receive 43.9 percent of the tax cuts that go to Rhode Island residents under the tax proposals from the Trump administration. A much larger group, 46.3 percent of the state, earns less than $45,000, but would receive just 7.0 percent of the tax cuts.

A tiny fraction of the Connecticut population (0.9 percent) earns more than $1 million annually. But this elite group would receive 60.2 percent of the tax cuts that go to Connecticut residents under the tax proposals from the Trump administration. A much larger group, 38.6 percent of the state, earns less than $45,000, but would receive just 1.9 percent of the tax cuts.

A tiny fraction of the South Carolina population (0.2 percent) earns more than $1 million annually. But this elite group would receive 25.8 percent of the tax cuts that go to South Carolina residents under the tax proposals from the Trump administration. A much larger group, 49.4 percent of the state, earns less than $45,000, but would receive just 6.4 percent of the tax cuts.

A tiny fraction of the South Dakota population (0.4 percent) earns more than $1 million annually. But this elite group would receive 48.3 percent of the tax cuts that go to South Dakota residents under the tax proposals from the Trump administration. A much larger group, 47.7 percent of the state, earns less than $45,000, but would receive just 4.5 percent of the tax cuts.

A tiny fraction of the Colorado population (0.4 percent) earns more than $1 million annually. But this elite group would receive 37.5 percent of the tax cuts that go to Colorado residents under the tax proposals from the Trump administration. A much larger group, 40.4 percent of the state, earns less than $45,000, but would receive just 4.1 percent of the tax cuts.

A tiny fraction of the California population (0.6 percent) earns more than $1 million annually. But this elite group would receive 53.9 percent of the tax cuts that go to California residents under the tax proposals from the Trump administration. A much larger group, 38.3 percent of the state, earns less than $45,000, but would receive just 3.8 percent of the tax cuts.

A tiny fraction of the Arkansas population (0.3 percent) earns more than $1 million annually. But this elite group would receive 40.0 percent of the tax cuts that go to Arkansas residents under the tax proposals from the Trump administration. A much larger group, 53.2 percent of the state, earns less than $45,000, but would receive just 7.1 percent of the tax cuts.