State-by-State Tax Expenditure Reports

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

Alabama

• None

Alaska

• Revenue Sources Book

Arizona

• The Revenue Impact of Arizona’s Tax Expenditures

Arkansas

• Business Incentives and Tax Credits

California

• California Department of Finance Tax Expenditure Reports
• California Franchise Tax Board Tax Expenditure Reports

Colorado

• Colorado Tax Profile & Expenditure Report
• Colorado Sales Tax Exemption Study

Connecticut

• Connecticut Tax Expenditure Report – 2016

Delaware

• State of Delaware Tax Preference Report

District of Columbia

• DC Tax Expenditure Report

Florida

• Florida Tax Handbook, Including Fiscal Impacts of Potential Changes

Georgia

• Georgia Tax Expenditure Report

Hawaii

• Tax Credits Claimed by Hawaii Taxpayers

Idaho

• General Fund Revenue Book, FY13
• General Fund Revenue Book, FY14
• General Fund Revenue Book, FY15
• General Fund Revenue Book, FY16

Illinois

• Illinois Tax Expenditure Reports

Indiana

• Indiana Tax Expenditure Reports

Iowa

• Iowa Tax Expenditures
• Tax Credits Tracking and Analysis System 

Kansas

• Kansas Tax Expenditure Report

Kentucky

• Kentucky Tax Expenditure Analysis

Louisiana

• Louisiana Statistical Reports

Maine

• Maine State Tax Expenditure Report

Maryland

• Maryland Tax Expenditures Report

Massachusetts

• Tax Expenditure Report

Michigan

• Michicgan Department of Treasury Resources
• FY2015-16: Executive Budget Appendix on Tax Credits, Deductions, and Exemptions
• FY2013-14: Executive Budget Appendix on Tax Credits, Deductions, and Exemptions
• FY2012: Executive Budget Appendix on Tax Credits, Deductions, and Exemptions
• FY2011: Executive Budget Appendix on Tax Credits, Deductions, and Exemptions

Minnesota

• Minnesota Tax Expenditure Budget Reports

Mississippi

• Mississippi Tax Expenditure Report

Missouri

• Missouri Tax Expenditure Report

Montana

• Montana Biennial Reports

Nebraska

• State of Nebraska Tax Expenditure Report

Nevada

• Tax Expenditure Report 2013-2014

New Hampshire

• State of New Hampshire Tax Expenditure Reports

New Jersey

• A Report on Tax Expenditures in New Jersey

New Mexico

• 2013 New Mexico Tax Expenditure Report
• 2012 New Mexico Tax Expenditure Report
• Estimated Revenue Impact of New Mexico Tax Credits, Deductions, Exemptions, Rate Differentials, and Rebates for which Direct Data Exists: FY2004 to FY2010

New York

• FY 2017: Annual Report on New York State Tax Expenditures
• FY 2016: Annual Report on New York State Tax Expenditures
• New York City Annual Reports on Tax Expenditures

North Carolina

• North Carolina Biennial Tax Expenditure Report

North Dakota

• None

Ohio

• Ohio Tax Expenditure Reports

Oklahoma

• State of Oklahoma Tax Expenditure Report

Oregon

• State of Oregon Tax Expenditure Report

Pennsylvania

• Pennsylvania Tax Expenditures (Governor’s Executive Budget)

Rhode Island

• Rhode Island 2014 Tax Expenditures Report
• Prior Year Reports: Rhode Island Tax Expenditures Report

South Carolina

• Sales & Use Tax Exemptions/Exclusions in FY 2012-2013

• Sales & Use Tax Exemptions/Exclusions in FY 2008-2009

South Dakota

• None

Tennessee

• Tax Expenditure Information in ‘The Budget’

Texas

• Tax Exemptions & Tax Incidence

Utah

• Utah State Tax Commission Annual Report

Vermont

• Vermont Tax Expenditures

Virginia

• Virginia Retail Sales and Use Tax Expenditure Study
• A Drop in the Bucket? (Unofficial report from the Commonwealth Institute)

Washington

• 2016 Tax Exemption Study
• Washington Tax Expenditure Reports

West Virginia

• Consumers Sales and Service Tax and Use Tax Expenditures – January 2016
• West Virginia Tax Expenditure Reports

Wisconsin

• State of Wisconsin Summary of Tax Exemption Devices

Wyoming

• None

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