Institute on Taxation and Economic Policy (ITEP)

Massachusetts

Massachusetts Budget and Policy Center: Proposed Income Tax Cuts in Massachusetts Would Benefit Households with Highest Incomes and Force Deep Public Cuts

January 27, 2026

The proposed ballot question to cut the Massachusetts state income tax would not just force deep cuts to investment in public programs and infrastructure. Its benefits are also highly skewed towards households with the highest incomes. Read more.  

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States Can Push Back Against Reckless Federal Tax Policy. Here’s How.

January 22, 2026 • By Aidan Davis, Wesley Tharpe

States Can Push Back Against Reckless Federal Tax Policy. Here’s How.

They should take steps to protect and boost their own revenues. And they should take a second look at their own tax cuts.

Local Governments Are Increasingly Strapped: 2026 Will Bring New Challenges and New Opportunities

2025 saw an intensification of state and local tax fights across the country, as well as growing experimentation with local-option taxes, levies, fees, and tourism taxes aimed at keeping budgets afloat while also navigating political constraints imposed by state legislatures.

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Texas Property Tax Plan Mimics California’s Damaging Prop 13

December 19, 2025 • By Neva Butkus, Rita Jefferson

Texas Property Tax Plan Mimics California’s Damaging Prop 13

This proposal would disrupt the state’s housing market and jeopardize local revenues while doing very little to help workers and families struggling to pay their property tax bills – just as Prop 13 did in California.

State Tax Dollars Shouldn’t Subsidize Federal Opportunity Zones

The Opportunity Zones program benefits wealthy investors more than it benefits disadvantaged communities.

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

October 30, 2025 • By Sarah Austin, Carl Davis

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

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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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 10/1: State and Local Governments Doing the Opposite of Shutting Down

State and local officials are staying very busy by considering a dizzying amount of reversals.

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.