Institute on Taxation and Economic Policy (ITEP)

Delaware

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State Earned Income Tax Credits Will Support Families and Workers in 2027

• By Neva Butkus

Nearly two-thirds of states (plus the District of Columbia and Puerto Rico) have an Earned Income Tax Credit. These credits boost low-paid workers’ incomes and offset some of the taxes they pay, helping working class families achieve greater economic security.

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State Rundown 9/10: States Brace for (and in Some Cases Embrace) Ballots and Budgets

• By ITEP Staff

States across the country will consider a host of ballot measures that could reshape the fairness and adequacy of their states’ tax systems, while other states are receiving budget forecasts that could further shape upcoming policy debates.

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State Rundown 8/13: Income Tax Elimination Fails in Missouri

• By ITEP Staff

In a win for Missouri workers and families, voters overwhelmingly rejected a proposed amendment that would have allowed lawmakers to replace the state's income tax with increased or expanded sales taxes.

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State-by-State Tax Expenditure Reports

• By ITEP Staff

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

State Tax Watch 2026

• By ITEP Staff

ITEP tracks tax discussions in legislatures across the country and uses our unique data capacity to analyze the revenue, distributional, and racial and ethnic impacts of many of these proposals. State Tax Watch offers the latest news and movement from each state.

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State Rundown 2/11: This Valentine’s Day, Conscious Decoupling Is Our Love Language

• By ITEP Staff

While some may be excited for a romantic Valentine’s Day this weekend, many state lawmakers are breaking up and decoupling from recent federal tax changes that are poised to leave states with revenue shortfalls – much like a bad date who forgets their wallet and asks you to pick up the tab.

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State Rundown 2/5: Icy Roads Do Not Slow Tax Policy Debates

• By ITEP Staff

Despite wintry conditions across much of the country, that hasn’t stopped state lawmakers from debating major tax policy changes.

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Trust Reform is Needed to Protect States, Especially in the Wake of IRS Enforcement Cuts

• By Sarah Austin

Trust use is widespread among the wealthiest households, with reports showing that roughly half of the nation’s wealthiest people rely on trusts for tax avoidance reasons

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State Rundown 12/17: Tax Policy ‘Naughty or Nice’ List Has Late Entrants

• By ITEP Staff

With a little over a week left, some states are solidifying their spots on the tax policy “naughty or nice” list.

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State Rundown 11/24: States Say ‘No Thank You’ to Federal Tax Cuts Reducing State Revenue

• 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

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Re-Examining 529 Plans: Stopping State Subsidies to Private Schools After New Trump Tax Law

• 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.

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State Rundown 11/13: States Tackle Impending Deficits, Pennsylvania Secures an EITC

• 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.

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State Rundown 11/5: Voters Say “Yes!” to Public Investments

• By ITEP Staff

Despite being an off-year election, voters made a call for shared public investments at the polls.

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The Wealth Proceeds Tax: A Simple Way for States to Tax the Wealthy

• By Sarah Austin, Carl Davis

Taxing the proceeds generated by wealth through a new Wealth Proceeds Tax is a simple way for states to raise billions in new revenue and improve the fairness of their tax systems.

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State Rundown 10/27: As Temperatures Cool Tax Policy Heats Up

• By ITEP Staff

States across the nation are debating how best to respond to costly new federal tax cuts.

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Corporate Tax Transparency’s Disappearing Act

• By Spandan Marasini

What currently stands in the way of better corporate tax transparency.

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State Earned Income Tax Credits Support Families and Workers in 2025

• By Neva Butkus

Nearly two-thirds of states now have an Earned Income Tax Credit (EITC). Momentum continues to build on these credits that boost low-paid workers’ incomes and offset some of the taxes they pay, helping lower-income families achieve greater economic security.

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State Rundown 8/20: States to Face Serious Conformity, Revenue Issues as Summer Ends

• By ITEP Staff

While tax news has slowed as summer comes to an end, there are rumblings beneath the surface that could be an inauspicious sign of the times ahead for states and state budgets.

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State Rundown 8/6: Tax Policy is Hot in the Middle of Summer

• By ITEP Staff

As states prepare for the revenue loss and disruption resulting from the federal tax bill, tax policy is being considered in legislatures across the country.

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How Much Would Every Family in Every State Get if the Megabill’s Tax Cuts Given to the Rich Had Instead Been Evenly Divided?

• By Michael Ettlinger

If instead of giving $117 billion to the richest 1 percent, that money had been evenly divided among all Americans, we'd each get $343 - or nearly $1,400 for a family of four.

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State Rundown 7/8: State Tax Cuts Continue Despite Federal Megabill Passing

• By ITEP Staff

The last states are wrapping up legislative sessions, and some are crossing the finish line with major income tax cuts.

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Analysis of Tax Provisions in the Trump Megabill as Signed into Law: National and State Level Estimates

• By Steve Wamhoff, Carl Davis, Joe Hughes, Jessica Vela

President Trump has signed into law the tax and spending “megabill” that largely favors the richest taxpayers and provides working-class Americans with relatively small tax cuts that will in many cases be more than offset by Trump's tariffs.

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Trump Megabill Will Give $117 Billion in Tax Cuts to the Top 1% in 2026. How Much In Your State?

• By Michael Ettlinger

The predominant feature of the tax and spending bill working its way through Congress is a massive tax cut for the richest 1 percent — a $114 billion benefit to the wealthiest people in the country in 2026 alone.

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How Much Do the Top 1% in Each State Get from the Trump Megabill?

• By Carl Davis

The Senate tax bill under debate right now would bring very large tax cuts to very high-income people. In total, the richest 1 percent would receive $114 billion in tax cuts next year alone. That would amount to nearly $61,000 for each of these affluent households.

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State Rundown 6/20: Federal tax policy heats up, states wrap sessions and weigh impacts

• By ITEP Staff

As state legislative sessions come to a close, decisions on tax policy are being made. Several southern states have cut taxes, while the northeast is making some more measured reforms.