Institute on Taxation and Economic Policy (ITEP)

Utah

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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 Child Tax Credits Will Boost Financial Security for Families and Children in 2027

• By Neva Butkus

Sixteen states provide Child Tax Credits to reduce poverty, boost economic security, and invest in children. State lawmakers have several options to maximize the impact of Child Tax Credits.

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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.

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2026 Sessions in Review: States Fund Tax Credits by Preserving, Raising Revenue

• By Aidan Davis

In a year of cautious uncertainty around current and ongoing revenues, many state lawmakers strengthened their tax credits for families and children.

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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.

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2026 Sessions in Review: States Move to Tax the Rich and Corporations

• By Aidan Davis

This year several states raised income tax rates on high-income people to fund crucial services and make progress toward remedying the regressive tilt of their tax codes.

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A Growing Number of States Are Taxing the Sale of Advertising

• By Nick Johnson

ITEP’s report on taxing advertising identifies some reasons why states are curtailing longstanding sales tax exemptions for the ad sector.

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States Can Raise Billions by Ending a Tax Giveaway to Big Tech

• By Nick Johnson

An advertising tax offers a way to raise significant money from a sector of the economy that has been getting a free ride for decades.

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Taxing Advertising Would Modernize State Sales Tax Bases for the Information Age

• By Nick Johnson

Most states questionably exempt advertising from sales taxes. States that extend their sales taxes to advertising and/or enact an excise tax stand to raise billions in revenue while correcting a structural bias in their tax codes that implicitly subsidizes some of the most profitable corporations in human history.

State Tax Watch 2026

• By ITEP Staff

ITEP tracks tax discussions in legislatures across the country and uses our unique data capacity to analyze the revenue, distributional, and racial and ethnic impacts of many of these proposals. State Tax Watch offers the latest news and movement from each state.

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State Rundown 4/1: No Fooling Around Anymore in Washington, But Cruel Pranks in South Carolina

• By ITEP Staff

In Washington, Gov. Bob Ferguson and lawmakers decided to stop fooling around with one of the nation’s most upside-down tax codes and finally brought to life a new millionaires’ tax, the first new income tax created in a state since 1991.

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State Rundown 3/18: New Mexico Enacts Most Significant Corporate Tax Reform of the Year

• By ITEP Staff

As states lawmakers continue to weigh their linkages to the federal tax code in light of the recent federal tax law, New Mexico provides a blueprint for limiting multinational corporate tax avoidance.

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State Rundown 3/12: Washington Lawmakers Pass Millionaires’ Tax, Expand Working Families Tax Credit

• By ITEP Staff

Washington is on its way to making history after the legislature approved the “millionaires’ tax,” a 9.9 percent tax on income over $1 million. The bill, which is expected to raise more than $3 billion a year, making significant investments in public education and childcare, will also expand the Working Families Tax Credit – the […]

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State Rundown 2/25: Sausage-Making Season Is Upon Us

• By ITEP Staff

National Sausage Month isn’t until October, but now is the time of year when state lawmakers are really diving into their sausage-making processes, as separate legislative houses and oftentimes political parties send competing bills, budgets, and visions back and forth to grind out their differences.

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State Rundown 2/19: Necktie (NCTI) Offers a Way Out of a Knotty Situation

• By ITEP Staff

State lawmakers are grappling with a range of challenges as their fiscal outlooks deteriorate, federal tax enforcement wanes (after the Trump administration cut the IRS workforce by 25 percent), and a rewritten federal tax code sends states scrambling to decide what changes they might want to make in their own codes.

Education Week: How Do Schools Solve a Problem Like Property Taxes?

February 19, 2026

As tax season dawns, backlash to a nationwide surge in property-tax bills is spurring states to double down on proposals to diminish one of the main revenue sources for school districts. At least 10 states are pitching the end of one of schools’ chief revenue sources. Read more.

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NCTI is an Important Part of the Federal Corporate Tax. States Should Adopt It Too.

• By Carl Davis

Including NCTI in state corporate tax law is an effective way to neutralize much of the tax avoidance that occurs when multinational companies artificially shift their profits into overseas tax havens.

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State Rundown 2/11: This Valentine’s Day, Conscious Decoupling Is Our Love Language

• By ITEP Staff

While some may be excited for a romantic Valentine’s Day this weekend, many state lawmakers are breaking up and decoupling from recent federal tax changes that are poised to leave states with revenue shortfalls – much like a bad date who forgets their wallet and asks you to pick up the tab.

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What Did 2025 State Tax Changes Mean for Racial and Economic Equity?

• By Brakeyshia Samms

The results are a mixed bag, with some states enacting promising policies that will improve tax equity and others going in the opposite direction.

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State Rundown 1/14: New Year Brings New Resolutions for Funding Key Priorities

• By ITEP Staff

State governors are beginning to lay out their top priorities as legislatures reconvene in statehouses around the country.

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State Rundown 1/7: New Year, New Opportunities for Progressive Revenue

• By ITEP Staff

As we kick off a new year, several states are facing revenue shortfalls. Some lawmakers are approaching the challenge with sustainable and equitable solutions.

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State Rundown 12/10: ‘Tis the Season to Reclaim Lost Revenue

• By ITEP Staff

property tax debates are taking place throughout the nation.

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Re-Examining 529 Plans: Stopping State Subsidies to Private Schools After New Trump Tax Law

• By Miles Trinidad, Nick Johnson

The 2025 federal tax law risks making 529 plans more costly for states by increasing tax avoidance and allowing wealthy families to use these funds for private and religious K-12 schools.

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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.

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The 5 Biggest State Tax Cuts for Millionaires this Year

• By Dylan Grundman O'Neill, Aidan Davis

Some states continue to hand out huge tax cuts to millionaires. The five largest tax cuts this year will cost states a total of $2.2 billion per year once fully implemented.