Recent Work
2106 items
Conforming to the ‘No Tax on Tips’ Gimmick Just Got Riskier and Costlier for States
November 25, 2025 • By Nick Johnson
An unknown number of workers who previously were assumed to be ineligible for the tax break may nonetheless claim it.
State Rundown 11/24: States Say ‘No Thank You’ to Federal Tax Cuts Reducing State Revenue
November 24, 2025 • By ITEP Staff
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
November 20, 2025 • 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.
State governments are rushing to offer billions of dollars in subsidies to data center construction, apparently without understanding their full costs.
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 Rundown 11/13: States Tackle Impending Deficits, Pennsylvania Secures an EITC
November 13, 2025 • By ITEP Staff
Revenue forecasts look increasingly grim as states anticipate shortfalls due to the slowing economy and impacts of the new federal tax law.
Don’t Hold Your Breath Waiting for a Tariff Dividend from Trump
November 12, 2025 • By Steve Wamhoff
Trump gives a promise, with absolutely no plan, to give $2,000 to every American using tariff revenue.
Trump Goes Outside the Law to Give Even More Tax Cuts to the Wealthy
November 12, 2025 • By Steve Wamhoff
Trump's Treasury is overstepping far beyond its constitutional role by giving unlegislated tax cuts to the wealthy.
State Tax Dollars Shouldn’t Subsidize Federal Opportunity Zones
November 12, 2025 • By Eli Byerly-Duke
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
November 6, 2025 • By Kamolika Das
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.
In 2025, Voters Said Yes to Public Resources and Community Investments
November 6, 2025 • By Rita Jefferson
Important tax measures were on the ballot this week, and the outcomes are clear: many voters support new state and local spending to support critical services in their communities.
States Begin Decoupling from Flawed ‘QSBS’ Tax Break
November 6, 2025 • By Nick Johnson, Sarah Austin
A costly tax break for wealthy venture capitalists is drawing some critical attention from state policymakers.
The move was expected, given heavy lobbying from tax prep companies like Intuit and H&R Block to put a halt to the IRS’s popular Direct File program.
Despite being an off-year election, voters made a call for shared public investments at the polls.
Twenty-three states have legalized the sale of cannabis for general adult use. Every state allowing legal sales applies an excise tax to cannabis based on the product’s quantity, its price, or both. Quantity taxes can be based on either overall product weight or the amount of THC sold. ITEP research indicates that taxes based on […]
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