Institute on Taxation and Economic Policy (ITEP)

Maine

Maine Center for Economic Policy: Tax Conformity Decisions Will Shape Maine’s Future (Part 1: Maine Shouldn’t Fall for Policy Gimmicks)

December 22, 2025

Policy gimmicks in HR 1 disguise its true nature as a huge tax giveaway to the ultra-wealthy and big corporations — Maine should not compromise the future well-being of its residents to give tax breaks to the rich. Read more.

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.

Conforming to the ‘No Tax on Tips’ Gimmick Just Got Riskier and Costlier for States

An unknown number of workers who previously were assumed to be ineligible for the tax break may nonetheless claim it.

report  

Local Vacancy Taxes: A Tool but Not a Panacea

November 17, 2025 • By Rita Jefferson

Local Vacancy Taxes: A Tool but Not a Panacea

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 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.

Maine Center for Economic Policy: Missed Opportunities to Advance Tax Fairness and Create a Better State

October 20, 2025

The State doesn’t have adequate funding for health care, housing, and many other pressing needs. The fairest way to fix this is by asking the wealthiest people and big businesses to pay more in income taxes. Read more.

report  

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.

State Earned Income Tax Credits Support Families and Workers in 2025

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.