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Katherine Loughead Tax Foundation
Expert

Katherine Loughead

Senior Policy Analyst & Research Manager

Katherine Loughead is a Senior Policy Analyst & Research Manager with the Center for State Tax Policy at the Tax Foundation, where she serves as a resource to policymakers in their efforts to modernize and improve the structure of their state tax codes.

Katherine has testified before legislators in seven states and has authored or coauthored tax reform options guides on Kansas, Kentucky, Nebraska, and Wisconsin. Her work has been cited in The New York TimesThe Economist, USA TODAY, Forbes, the Associated Press, and numerous state media outlets across the country.

Prior to joining the Tax Foundation in 2018, Katherine worked for a US senator and a member of the US House of Representatives, where she advised on tax policy during the consideration of the historic Tax Cuts and Jobs Act. A graduate of the John Wesley Honors College at Indiana Wesleyan University, Katherine holds a degree in English and Business Administration, as well as a paralegal certificate from Georgetown University.

Originally from Belvidere, Illinois, Katherine now lives in Nashville, Tennessee, where in her spare time she enjoys rock climbing and taking flying trapeze classes.

Latest Work

Nebraska tax reform options Nebraska tax reform framework Nebraska income tax reform

CARES Act Conformity Would Promote Economic Recovery in Nebraska

Nebraska lawmakers may ultimately opt for a package that includes both property tax relief and the renewal of business incentives, but they should avoid doing so at the expense of decoupling from the CARES Act’s liquidity-enhancing provisions.

6 min read
Virginia local option sales tax

April 24th Afternoon State Tax Update

Virginia enacted a biennial budget, which includes a new excise tax on “skill games.” Meanwhile, Arizona and Connecticut announced plans to convene in special sessions later this year while Oklahoma gets the green light to use rainy day fund money to close budget gaps.

4 min read
Maryland digital advertising tax litigation internet tax, Maryland digital ad tax, Maryland tax increases and Maryland tax proposals 2021

April 10th Afternoon State Tax Update

California extends tax filing and payment deadline to July 31 for a broad spectrum of business taxes as Virginia keeps May 1st tax filing deadline.

5 min read
California

April 2nd Evening State Tax Update

California extends tax filing and payment deadline to July 31 for a broad spectrum of business taxes as Virginia keeps May 1st tax filing deadline.

4 min read

Tracking State Legislative Responses to COVID-19

Many states are racing to pass budgets, emergency COVID-19 supplemental appropriations, and other must-pass legislation as quickly as possible. We’re tracking the latest state legislative responses to the coronavirus crisis.

66 min read
Massachusetts gross receipts tax

March 27th Afternoon State Tax Update

Massachusetts, Ohio, and West Virginia have newly extended their income tax filing and payment deadlines to match the July 15 federal deadline.

3 min read
2020 State Individual Income Tax Rates and Brackets, 2020 state individual income taxes, 2020 state income tax rates, 2020 state income tax

State Individual Income Tax Rates and Brackets, 2020

Individual income taxes are a major source of state government revenue, accounting for 37 percent of state tax collections in fiscal year (FY) 2017. Several states had notable individual income tax changes in 2020: Arizona, Arkansas, Massachusetts, Michigan, Minnesota, North Carolina, Ohio, Tennessee, Virginia, and Wisconsin.

9 min read
2023 State Tax Changes as of January 1, 2023, Comprehensive guide to 2020 tax changes and 2020 state tax changes

State Tax Changes as of January 1, 2020

This year was a significant one for state tax policy, and the wide range of changes taking effect January 1, 2020, reflects the scope and intensity of that activity. With states continuing to grapple with issues like the taxation of international income and collections obligations for remote sellers and marketplace facilitators, the coming year is unlikely to be any quieter.

23 min read