State Budget and Tax

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

Report

Black Women Best Framework Points the Way to Equitable and Just State Tax Reform

April 17, 2024 | Whitney Tucker

Applying the Black Women Best framework would allow policymakers to address harms for those who have been historically excluded while promoting widespread opportunity and prosperity for all.

States Can Enact or Expand Child Tax Credits and Earned Income Tax Credits to Build Equitable, Inclusive Communities and Economies

March 3, 2023

Report

Advancing Racial Equity With State Tax Policy

November 15, 2018

Policy Basics

State Budgets Basics

May 24, 2022

Blog

Tax Day 2024: Five State Tax Trends to Watch

April 10, 2024 | Wesley Tharpe

Blog

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

April 3, 2024 | Michael Mitchell

Report

States Can Fight Corporate Tax Avoidance by Requiring Worldwide Combined Reporting

March 29, 2024 | Michael Mazerov

Testimony

Worldwide Combined Reporting Would End Corporate Tax Avoidance in Maryland

February 22, 2024 | Don Griswold

Interactive Map

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

March 26, 2024 | Samantha Waxman, Joanna LeFebvre and Sonali Master

Testimony

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

March 1, 2024 | Wesley Tharpe

New on this Topic

Blog

"Tough-on-Crime" Bills in Louisiana and Kentucky Are Harmful, Costly Steps in the Wrong Direction; State Lawmakers Should Prioritize Policies That Will Actually Improve Public Safety

April 18, 2024

Blog

States Should Center Black Women in Tax Reform

April 17, 2024

Report

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

February 28, 2024

Testimony

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

February 22, 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

Massachusetts Should Focus on Building an Equitable Recovery, Not Tax Cuts for the Wealthy

Like many states, Massachusetts is experiencing temporary revenue surpluses due to better-than-expected revenue growth following the COVID-19 recession. The state has an opportunity to set a course...

More States Adopting Inclusive Policies for Immigrants

A number of states are considering adopting policies to expand immigrants’ rights and opportunities to thrive, building on the many steps forward in 2021. Immigrants play a critical role in local...

Tax Day 2022: Top State Tax Charts

State taxes fund community assets such as K-12 schools and higher education, health care, infrastructure, and family support programs — all of which expand opportunity, limit hardship, and promote...

States Should Apply 3 Principles to Create an Antiracist, Equitable Recovery

As state legislators finalize their budgets for the year ahead, they should pursue tax and budget policies that align with three principles for an antiracist, equitable state response to the COVID-19...

States Must Address K-12 Unfinished Learning for an Equitable Recovery

As K-12 schools continue to recover from COVID-19 pandemic disruptions, states can equitably support students, especially students of color, English learners, students with disabilities, and those...

Kansas — and Other States — Should Reject Harmful Tax and Spending Limits

Recent proposals in Kansas and several other states to arbitrarily limit tax collections or spending would choke off funding for critical public services and compromise states’ long-term fiscal...

Kentucky Families Stand to Lose From Proposals to Cut Taxes and Public Benefit Programs

Lawmakers in Kentucky are weighing harmful tax and budget policies that would impose serious damage to education, health care, and other vital services, while making it harder for low-income people...

States Should Prioritize Struggling Families With Targeted Tax Credits, Avoid Broad-Based Tax Cuts

This blog post reflects updated information about the Treasury’s final rule on the American Rescue Plan. States can improve families’ economic well-being and make progress on racial and...

States With Temporary Budget Surpluses Should Invest in People, Not Enact Permanent Tax Cuts

Policymakers in at least 14 states are using temporary budget surpluses to call for costly and permanent tax cuts targeted more to wealthy people and profitable corporations than to those who need...

State Tax Cuts, Voting Restrictions Combine to Worsen Inequities

Fair taxation and representative democracy form the foundation of effective state governance by ensuring that public investments are equitably financed and decisions in the public interest reflect...

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