Institute on Taxation and Economic Policy (ITEP)

Idaho

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

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

Linking to Tipped and Overtime Income Deductions Would Worsen State Shortfalls, Do Little to Help Workers

State deductions for tips and overtime are not only ineffective at supporting working-class people, it will come at a substantial cost to state budgets.

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

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

Idaho Center for Fiscal Policy: Conforming With Recent Federal Tax Changes Will Result in Over $284.4 Million in Annual Revenue Loss in Idaho

November 10, 2025

To prioritize Idaho businesses and protect revenue for public services, the Center recommends remaining decoupled from (1) bonus depreciation, and decoupling from (2) qualified production property deduction, (3) research and experimentation (R&E) cost recovery, (4) relaxed interest deductibility cap, and (5) deduction of foreign derived intangible income. Read more.

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

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

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

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

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The 5 Biggest State Tax Cuts for Millionaires this Year

October 16, 2025 • By Dylan Grundman O'Neill, Aidan Davis

The 5 Biggest State Tax Cuts for Millionaires this Year

Some states continue to hand out huge tax cuts to millionaires. The five largest tax cuts this year will cost states a total of $2.2 billion per year once fully implemented.

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The Potential of Local Child Tax Credits to Reduce Child Poverty

October 8, 2025 • By Kamolika Das, Aidan Davis, Galen Hendricks, Rita Jefferson

The Potential of Local Child Tax Credits to Reduce Child Poverty

Local governments have a critical role to play in reducing child poverty. Local Child Tax Credits could provide large tax cuts to families at the bottom of the income scale, lessening the overall regressivity of state and local tax systems.

State Rundown 9/18: Lawmakers Confront Revenue Loss from Federal Policy Changes

Some states are trying to avoid revenue loss while others are welcoming it and doubling down.