Institute on Taxation and Economic Policy (ITEP)

Ohio

Policy Matters Ohio: A Fair Share Tax Could Rebalance Ohio’s Tax Code

• By ITEP Staff

A fair share tax offers Ohio a better path forward. By requiring the state’s highest-income households to contribute in proportion to their ability to pay, it would restore balance to a tax system that has increasingly favored the wealthiest.

Policy Matters Ohio: Capital Gains Tax Cuts Benefit Few Ohioans, Harms Far More

• By ITEP Staff

Ohio House Bill 617 would eliminate state and local taxes on capital gains. Fewer than 1 in 5 Ohio tax filers would benefit from a capital gains tax cut, and those benefits would primarily go to a small number of high-income households. The resulting loss of state revenue could limit funding for public investments that contribute to long-term economic growth and opportunity for all Ohioans.

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State Rundown 10/8: Ballot Debates and Gas Tax Promises Accelerate as Election Day Nears

• By ITEP Staff

As the Iran War continues to cause gas prices to rise across the country, lawmakers are stepping on the accelerator instead of pumping the brakes on costly and ineffective proposals to suspend the gas tax ahead of the November election.

Policy Matters Ohio: Gas Tax Holiday Won’t Make Ohio Affordable; Legislators Have Better Options

• By ITEP Staff

The gas tax holiday is poorly targeted tax policy that provides too little relief to the people who need it most, drains crucial resources from the state budget, and fails to confront one of the primary drivers of the affordability crisis: inadequate wages for working people. Ohioans need relief. They also deserve better than a temporary tax gimmick.

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State Rundown 9/24: States Reckon with Tightening Fiscal Futures

• By ITEP Staff

States across the nation are reckoning with their tightening fiscal futures as inflation and economic woes continue to eat into their budgets.

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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.

USA TODAY: States are relying more on sales taxes. Here’s why that matters

July 30, 2026

Over time, some states have slashed corporate and personal income taxes while also raising the sales tax rate. In 11 states, “all three of those things have happened,” said Sarah Austin, a senior analyst at ITEP and author of the report. 

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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.