State and Local Tax Ballot Measures to Watch on Election Day 2020
Here are the state tax ballot measures to watch on Election Day 2020. Explore the most notable 2020 state tax ballot measures in 15 states.
4 min read
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 Times, The 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
Colorado Proposition 116: Will Voters Reduce the State Income Tax Rate?
This Election Day, Colorado voters will weigh in on Proposition 116, which would permanently reduce the state’s flat income tax rate from 4.63 to 4.55 percent.
2 min read
Colorado Voters to Decide Fate of Longstanding Property Tax Limit
One of the many policy questions Colorado voters will be tasked with deciding this November is whether to amend the state constitution to repeal the Gallagher Amendment, a provision within the Colorado constitution that, since 1982, has limited residential property to 45 percent of the statewide property tax base. Repealing the Gallagher Amendment would cause residential property taxes to rise over time but would also enhance the neutrality and overall competitiveness of the tax code.
4 min read
Nebraska’s Property Tax Compromise Provides Temporary Relief, but Structural Reform Is Still Needed
Tax credits like the ones approved in the Nebraska bill may help legislators buy some time to work toward a more permanent solution, but they are not, in and of themselves, an effective means of providing lasting relief or generating long-term economic growth.
7 min read
Tax Options to Promote Short-Term Recovery and Long-Term Economic Growth in Wisconsin
From a revenue standpoint, Wisconsin was better off than many states going into this crisis, but the policy decisions—including tax policy decisions—state policymakers make in the months ahead will have far-reaching implications for how quickly jobs and wages are restored in Wisconsin.
7 min read
State Tax Changes Effective July 1, 2020
Nineteen states had notable tax changes take effect on July 1, 2020. Pandemic-shortened sessions contributed to less—and different—activity on the tax front than is seen in most years, and will likely yield an unusually active summer and autumn, with many legislatures considering new measures during special sessions.
12 min read
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
States Should Conform to These Four CARES Act Provisions to Enhance Business Liquidity
As policymakers continue evaluating their evolving revenue and spending options, the importance of enacting policies that enhance business liquidity must remain at the forefront.
9 min read
In Some States, 2020 Estimated Tax Payments Are Due Before 2019 Tax Returns
To prevent confusion and to ensure taxpayers receive the full benefit of the extended federal deadline, states should consider extending first- and second-quarter estimated tax payment due dates to July 15 or later.
9 min read
More Than Half the States Will Protect Businesses from Certain COVID-19-Related Unemployment Insurance Tax Hikes
Lawmakers can help expedite their state’s economic recovery by protecting employers from facing higher unemployment insurance tax rates at a time when they can least afford to pay them.
8 min read
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
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
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
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
