Michigan
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.
Why States Shouldn’t Go Along With OBBBA’s Corporate Tax Breaks: A Practical Guide
• By Nick Johnson, Michael Mazerov
States should immediately decouple from four costly corporate tax provisions in the new federal tax law.
State Rundown 9/4: Colorado Tackles Offshore Corporate Tax Avoidance, Paves Way for State Conformity Best Practices
• By ITEP Staff
Despite an increasingly bleak state revenue outlook, state lawmakers across the country continue to prioritize regressive tax cuts.
Sales Tax Holidays Miss the Mark When it Comes to Effective Sales Tax Reform
• By Miles Trinidad
Sales tax holidays are often marketed as relief for everyday families, but they do little to address the deeper inequities of regressive sales taxes. In 2025, 18 states offer these holidays at a collective cost of $1.3 billion.
Anti-Tax Revolts Backfire: What We’ve Learned from 50 Years of Property Tax Limits
• By Rita Jefferson
Across-the-board property tax cuts create less fair local tax systems in the long run. State legislators and local governments should prioritize the residents who can least afford their property taxes, not the residents and businesses who can.
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.
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.
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.
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.
Trump Megabill’s Deduction for Car Loan Interest Would Not Offset Tariff-Related Auto Price Increases for Most Buyers
• By Carl Davis, Sarah Austin
The auto loan interest deduction that recently passed the House is designed, at least in part, to mitigate the impact of tariff-induced price increases on vehicles assembled in America. But the deduction is incapable of offsetting even small-scale price increases, especially for working-class families and others with moderate incomes.
State Rundown 6/11: States in The Eye of a Fiscal Hurricane?
• By ITEP Staff
State legislatures are enjoying a relatively quiet period right now, though it is merely a temporary calm before the storm of the federal tax and budget debate begins raging again.
Analysis of Tax Provisions in the House Reconciliation Bill: National and State Level Estimates
• By Carl Davis, Jessica Vela, Joe Hughes, Steve Wamhoff
The poorest fifth of Americans would receive 1 percent of the House reconciliation bill's net tax cuts in 2026 while the richest fifth of Americans would receive two-thirds of the tax cuts. The richest 5 percent alone would receive a little less than half of the net tax cuts that year.
Trump 2025 Tax Law: Research and Resources
• By ITEP Staff
Want to know more about the tax and spending megabill that President Trump recently signed into law? We've got you covered.
IRS Cooperation with ICE Will Damage Public Trust, Putting Tax Revenues in Jeopardy
• By Marco Guzman
Attempts by the Department of Homeland Security to secure private information from the IRS on people who file taxes with an Individual Taxpayer Identification Number is a violation of federal privacy laws that protect taxpayers. It is also a change that could seriously damage public trust in the IRS, which could jeopardize billions of dollars in tax payments by hardworking immigrant families.
Sharp Turn in Federal Policy Brings Significant Risks for State Tax Revenues
• By Carl Davis
Summary The new presidential administration and Congress have indicated that they intend to bring about a dramatic federal retreat in funding for health care, food assistance, education, and other services that will push more of the responsibility for providing these essential services to the states. Meeting these new obligations would be a challenging task for […]
State Rundown 3/20: It’s March, Welcome to Tax Policy Madness
• By ITEP Staff
March Madness kicks off today and the pressure is on as many states’ legislative sessions are nearing the final buzzer. Some state lawmakers are seemingly competing for the title of most regressive state tax policies while others are looking to lift up best practices for more equitable outcomes. The Mississippi legislature landed on a […]
Shelter Skelter: How the Educational Choice for Children Act Would Use Tax Avoidance to Fuel School Privatization
• By Carl Davis
The Educational Choice for Children Act of 2025 would ostensibly provide a tax break on charitable donations to organizations that give out private K-12 school vouchers. Most of the so-called “contributions,” however, would be made by wealthy people solely for the tax savings, as those savings would typically be larger than their contributions.
High-Rent, Low-Wealth: Addressing the Racial Wealth Gap through a Federal Renter Credit
• By Brakeyshia Samms, Emma Sifre, Joe Hughes
While the federal tax code has some policies focused on raising income of low earners, it contains fewer provisions designed specifically to address wealth inequality. A renter tax credit offers a simple, administratively practical means of reaching low-wealth populations through the federal tax code without requiring a comprehensive measurement of every household’s wealth.
Learn from Prop 13 History to Avoid Repeating Past Mistakes
• By Rita Jefferson
Worries about housing costs and property tax bills are leading people to check the history books for solutions, but there’s a danger that they’ll repeat past mistakes. If anti-tax lawmakers carelessly weaken property taxes as they did in the 1970s, as they did with California’s Proposition 13, they will undercut public finances, making municipalities, school districts, and other special districts worse off.
Turning IRS Agents to Deportation Will Reduce Public Revenues
• By Carl Davis, Jon Whiten
The Trump Administration’s plan to turn IRS agents into deportation agents will result in lower tax collections in addition to the harm done to the families and communities directly affected by deportations.
The (Mostly Untapped) Power of Local Income Taxes
• By Rita Jefferson
Local income taxes can be an important progressive revenue raiser, as they ask more of higher-income households and are connected to ability to pay. They can raise substantial revenue to fund key public services to make cities and regions better off.
State Rundown 1/15: Tax Debates Heat Up Despite Winter Weather
• By ITEP Staff
While frigid temperatures expected across a large swath of the country, major tax proposals are heating up in the states. Governors are giving their State of the State addresses and state lawmakers have begun to convene for 2025. New York Gov. Kathy Hochul announced plans to expand the state’s Child Tax Credit earlier this year and has since announced nearly $1 billion in income tax cuts. Maryland Gov. Wes Moore unveiled a new tax proposal…
Trump’s Plan to Extend His 2017 Tax Provisions: Updated National and State-by-State Estimates
• By Steve Wamhoff
Trump’s plan to make most of the temporary provisions of his 2017 tax law permanent would disproportionately benefit the richest Americans. This includes all major provisions except the $10,000 cap on deductions for state and local taxes (SALT) paid.
The Pitfalls of Flat Income Taxes
• By Carl Davis, Eli Byerly-Duke
While most states have a graduated rate income tax, some state lawmakers have recently become enamored with the idea of moving toward flat rate taxes instead. What’s the difference? And are states well served by the transition? In short: A flat tax is one where each taxpayer pays the same percentage of their income whereas […]
State Rundown 12/3: Some States Cast Away Fiscal Responsibility as They Plan for 2025
• By ITEP Staff
The 2025 legislative season will be here before we know it, and state lawmakers have begun unveiling their priorities and proposals. Unfortunately, despite stagnating revenue growth, many lawmakers continue to push for deep, regressive tax cuts - often before the full impact of previous tax cuts is felt.
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