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blog
June 4, 2025
Amid Economic Uncertainty, Delaware Lawmakers Should Consider Progressive Revenue Proposals
Delaware leaders cited the ongoing federal tax debate and economic uncertainty amid the Trump administration’s tariffs and trade wars as reasons to delay pursuing some of the progressive tax increases that Gov. Matt Meyers proposed in recent months. But just the opposite is needed. Delaware lawmakers should advance tax policies that can simultaneously protect state revenue to fund important priorities and improve tax equity in the state ahead of the approaching fiscal storm.
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blog
June 3, 2025
Sweeping Federal Tax and Spending Changes Threaten Local Governments
Given this environment, local leaders must do what they can to preserve and strengthen progressive revenue tools, advocate for expanded local taxing authorities and flexibility, and push their state leaders to decouple from harmful federal tax changes.
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blog
June 3, 2025
Five Issues for States to Watch in the Federal Tax Debate
This post covers five particularly notable provisions for states: increasing deductions for state and local taxes (SALT) paid, allowing more generous tax write-offs for businesses, offering new avenues for capital gains tax avoidance to people contributing to private school voucher funds, carving tips and overtime out of the tax base, and re-upping Opportunity Zone tax breaks for wealthy investors.
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blog
May 27, 2025
House Bill’s $164 Billion Giveaway to Multinational Corporations Puts America Last
The House of Representatives’ recently passed tax bill changes course on taxing multinational corporations engaged in shifting U.S. profits overseas, offering massive tax giveaways that weaken American revenues and risk sending more American corporate investment offshore.
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brief
May 22, 2025
House Tax Bill Would Create a Parallel, Harsher Tax Code for Immigrant Filers and their Citizen Family Members
Immigrant tax filers face a harsher tax code than citizens in some important respects. Sweeping tax legislation recently passed by the House of Representatives would apply new or stricter limits for immigrant tax filers to 10 additional areas of the tax code.
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report
May 22, 2025
Analysis of Tax Provisions in the House Reconciliation Bill: National and State Level Estimates
The poorest fifth of Americans would receive 1 percent of the House reconciliation bill’s net tax cuts in 2026 while the richest fifth of Americans would receive two-thirds of the tax cuts. The richest 5 percent alone would receive a little less than half of the net tax cuts that year.
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blog
May 21, 2025
State Rundown 5/21: Big and Not-So Beautiful Tax Cut Bills Abound in States
As a sprawling, regressive tax bill continues to take shape at the federal level, many states are moving forward with major tax cut proposals of their own.
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brief
May 21, 2025
States Should Chart Their Own Course on SALT Deductions
While a federal SALT cap is hotly debated, capping deductibility at $10,000 was an unambiguously good idea at the state level. States would be smart to stick with the current cap or, better yet, go even farther and repeal SALT deductions outright. Going along with a higher federal SALT cap would double down on a regressive tax cut that will mostly benefit a small number of relatively wealthy state residents and cost states significant revenue.
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blog
May 16, 2025
The House Tax Plan, By the Numbers
The House of Representatives unveiled a sprawling piece of tax legislation earlier this week that would extend temporary tax changes enacted in 2017 and layer various kinds of tax cuts and increases on top. The JCT analysis makes clear that the House tax plan would be regressive, meaning it would offer larger tax cuts as a share of income to high-income taxpayers than to either middle-class or working-class families. It also makes clear that most of the tax cuts would go to families with above-average incomes.
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blog
May 15, 2025
House Tax Bill Would Encourage Dynastic Wealth Hoarding by Further Weakening the Estate Tax
The sprawling tax and spending bill before the House of Representatives would cut more than $200 billion from food assistance, potentially affecting 4 million children and 7 million adults, while providing an estate tax cut costing roughly the same amount to a few thousand people who will leave behind more than $7 million to their heirs.
