State-by-State Tax Expenditure Reports

Below is a list of tax expenditure reports published in the states:

Alabama

• Report on Alabama Tax Expenditures (2024)
• Report on Alabama Tax Expenditures (2023)
• Report on Alabama Tax Expenditures (2022)
• Report on Alabama Tax Expenditures (2021)
• Report on Alabama Tax Expenditures (2020)
• Report on Alabama Tax Expenditures (2019)
• Report on Alabama Tax Expenditures (2018)
• Report on Alabama Tax Expenditures (2017)

Alaska

• Revenue Sources Book

Arizona

• The Revenue Impact of Arizona’s Tax Expenditures

Arkansas

• Business Incentives and Tax Credits

California

• California Department of Finance Tax Expenditure Reports
• California Franchise Tax Board Tax Expenditure Reports

Colorado

• Colorado Tax Profile & Expenditure Report
• Colorado Sales Tax Exemption Study

Connecticut

• Connecticut Tax Expenditure Report – 2024
• Connecticut Tax Expenditure Report – 2022
• Connecticut Tax Expenditure Report – 2020
• Connecticut Tax Expenditure Report – 2018

Delaware

• State of Delaware Tax Preference Report

District of Columbia

• DC Tax Expenditure Report

Florida

• Florida Tax Handbook, Including Fiscal Impacts of Potential Changes

Georgia

• Georgia Tax Expenditure Report

Hawaiʻi

• Tax Credits Claimed by Hawaiʻi Taxpayers

Idaho

• General Fund Revenue Book, FY25
• General Fund Revenue Book, FY24
• General Fund Revenue Book, FY23
• General Fund Revenue Book, FY22
• General Fund Revenue Book, FY21
• General Fund Revenue Book, FY20
• General Fund Revenue Book, FY19
• General Fund Revenue Book, FY18
• General Fund Revenue Book, FY17

Illinois

• Illinois Tax Expenditure Reports

Indiana

• Indiana Tax Expenditure Review 2024
• Indiana Tax Expenditure Study FY 2018-2021
• Indiana Tax Expenditure Study FY 2016-2019

Iowa

• Iowa Tax Expenditures
• Tax Credits Tracking and Analysis System 

Kansas

• Kansas Tax Expenditure Reports

Kentucky

• Kentucky Tax Expenditure Analysis

Louisiana

• Louisiana Tax Exemption Budget (select “Tax Exemption Budget” from menu on left side of page)

Maine

• Maine State Tax Expenditure Report

Maryland

• Maryland Tax Expenditures Reports

Massachusetts

• Tax Expenditure Budgets

Michigan

• Michigan Department of Treasury Resources
• Tax Expenditure Reports

Minnesota

• Minnesota Tax Expenditure Budget Reports

Mississippi

• Mississippi Tax Expenditure Report

Missouri

• Tax Credit Analysis, January 2025
• Tax Credit Analysis, January 2024

Montana

• Montana Biennial Reports

Nebraska

• State of Nebraska Tax Expenditure Report

Nevada

• Nevada Tax Expenditure Reports

New Hampshire

• State of New Hampshire Tax Expenditure Reports

New Jersey

• New Jersey Tax Expenditure Reports

New Mexico

• New Mexico Tax Expenditure Report 2024
• New Mexico Tax Expenditure Report 2023
• New Mexico Tax Expenditure Report 2022
• New Mexico Tax Expenditure Report 2021
• New Mexico Tax Expenditure Report 2019 and 2020
• New Mexico Tax Expenditure Report 2018
• New Mexico Tax Expenditure Report 2017
• New Mexico Tax Expenditure Report 2016
• New Mexico Tax Expenditure Report 2015
• New Mexico Tax Expenditure Report 2014
• New Mexico Tax Expenditure Report 2013
• New Mexico Tax Expenditure Report 2012

New York

• FY 2025: Annual Report on New York State Tax Expenditures
• FY 2024: Annual Report on New York State Tax Expenditures
• FY 2023: Annual Report on New York State Tax Expenditures
• FY 2022: Annual Report on New York State Tax Expenditures
• FY 2021: Annual Report on New York State Tax Expenditures
• FY 2020: Annual Report on New York State Tax Expenditures
• FY 2019: Annual Report on New York State Tax Expenditures
• FY 2018: Annual Report on New York State Tax Expenditures
• FY 2017: Annual Report on New York State Tax Expenditures
• FY 2016: Annual Report on New York State Tax Expenditures
• New York City Annual Reports on Tax Expenditures

North Carolina

• North Carolina Biennial Tax Expenditure Report

North Dakota

• North Dakota 56th Biennial Report 2023
• North Dakota 55th Biennial Report 2019-2021

Ohio

• Ohio Tax Expenditure Reports

Oklahoma

• State of Oklahoma Tax Expenditure Report 2023-2024
• State of Oklahoma Tax Expenditure Report 2021-2022
• State of Oklahoma Tax Expenditure Report 2019-2020
• State of Oklahoma Tax Expenditure Report 2017-2018

Oregon

• State of Oregon Tax Expenditure Report

Pennsylvania

• Pennsylvania Governor’s Executive Budget

Rhode Island

• Rhode Island Tax Expenditures Reports

South Carolina

• South Carolina Tax Expenditures Report (FY 2023-24 to FY 2025-26)
• South Carolina Tax Expenditures Report (FY 2020-21 to FY 2022-23)

South Dakota

• South Dakota Fiscal Year 2025 Estimated Tax Expenditures
• South Dakota Fiscal Year 2024 Estimated Tax Expenditures
• South Dakota Fiscal Year 2023 Estimated Tax Expenditures
• South Dakota Fiscal Year 2022 Estimated Tax Expenditures
• South Dakota Fiscal Year 2021 Estimated Tax Expenditures
• South Dakota Fiscal Year 2020 Estimated Tax Expenditures
• South Dakota Fiscal Year 2019 Estimated Tax Expenditures
• South Dakota Fiscal Year 2018 Estimated Tax Expenditures

Tennessee

• Tax Expenditure Information in ‘The Budget’

Texas

• Tax Exemptions & Tax Incidence

Utah

• Utah State Tax Commission Annual Report

Vermont

• Vermont Tax Expenditures

Virginia

• Virginia Department of Taxation Annual Reports
• Virginia Retail Sales and Use Tax Expenditure Study
• A Drop in the Bucket? (Unofficial report from the Commonwealth Institute)
• Evaluation: Economic development incentives

Washington

• 2024 Tax Exemption Study
• 2020 Tax Exemption Study
• 2016 Tax Exemption Study
• Tax Exemption Studies (for earlier years)

West Virginia

• West Virginia Tax Expenditure Reports

Wisconsin

• State of Wisconsin Summary of Tax Exemption Devices

Wyoming

• Modernization of Sales Tax – Taxation of Services
• Broadening the State Sales Tax
• The Effects of the Sales and Use Tax Exemption for Qualifying Broadband Service Providers
• The Effects of the Sales and Use Tax Exemption for Manufacturing Machinery Equipment
• The Effects of the Sales and Use Tax Exemption for Coal Gasification and Liquefaction
• The Effects of the Sales and Use Tax Exemption for Qualifying Data Processing Service Center’s Purchases and Rentals
• The Effects of the Sales and Use Tax Exemption for Repairs to Railroad Rolling Stock

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