State Budget and Tax

Budget and Tax Reform Tax Credits for Individuals and Families Fiscal Recovery Funds in the American Rescue Plan

Report

States Can Fight Corporate Tax Avoidance by Requiring Worldwide Combined Reporting

March 29, 2024 | Michael Mazerov

States with corporate income taxes would benefit from requiring all corporations with foreign parents or subsidiaries to calculate their tax liability using worldwide combined reporting.

State Revenue Options for Advancing Equity and Prosperity

January 25, 2023

Blog

Alabama and Utah Join Growing Number of States Moving to Reduce or Eliminate Sales Taxes on Groceries

September 28, 2023

Report

How States Can Best Use Federal Fiscal Recovery Funds: Lessons From State Choices So Far

January 18, 2023

Report

State Taxes Have a Minimal Impact on People’s Interstate Moves

August 9, 2023 | Michael Mazerov

Report

Expiration of Federal K-12 Emergency Funds Could Pose Challenges for States

February 28, 2024 | Joanna LeFebvre and Sonali Master

Testimony

Pass-Through Profits Over $1 Million Should Be Taxed at Corporate Rate

February 22, 2024 | Michael Mazerov

Testimony

Worldwide Combined Reporting Would End Corporate Tax Avoidance in Maryland

February 22, 2024 | Don Griswold

Blog

State Limits on Revenues and Budgets Stifle Democracy

June 27, 2023 | Bernie Gallagher

Report

State Policymakers Should Reject K-12 School Voucher Plans

March 21, 2023 | Iris Hinh

New on this Topic

Blog

Tax Day 2024: Five State Tax Trends to Watch

April 10, 2024

Blog

Lawmakers Should Reverse Course on Irresponsible Tax Cuts and Continue Positive Momentum on Reforming Criminal Legal Fees

April 3, 2024

Interactive Map

States Should Continue Enacting and Expanding Child Tax Credits and Earned Income Tax Credits

March 26, 2024

Testimony

Raising More Income Tax Revenue Can Help Pennsylvania, Other States, Pursue a Stronger Economic Future

March 1, 2024

Testimony

Vermont Can Invest in Brighter Future With Targeted Income Tax Measure

February 1, 2024

Blog

States Should Reverse Tax-Cut Spree, Take Brighter Path in 2024

January 24, 2024

Policy Basics

State and local governments provide most funding for K-12 education, public colleges and universities, health care, transportation, public safety, and other services.

They finance these services mainly through income and sales taxes and fees. We analyze budget and tax policies and work with state officials and state-based nonprofits to develop policies that address the needs of families with low incomes.

Federal Aid to State and Local Governments

Property Tax Caps

State and Local Borrowing

State Budgets Basics

State Earned Income Tax Credits

State Supermajority Rules to Raise Revenues

Taxpayer Bill of Rights (TABOR)

Where Do Our State Tax Dollars Go?

View All Policy Basics

Experts

Tax Day 2024: Five State Tax Trends to Watch

Critical debates over the role of state revenues in supporting people’s needs are playing out in statehouses nationwide, with serious implications for family well-being, economic opportunity,...

Lawmakers Should Reverse Course on Irresponsible Tax Cuts and Continue Positive Momentum on Reforming Criminal Legal Fees

States across the country made huge progress last year in reversing course on the use of criminal legal fees — eliminating some, or even all, of the fees that can be applied to people who...