Facts & Figures 2026: How Does Your State Compare?
Facts & Figures serves as a one-stop state tax data resource that compares all 50 states on over 40 measures of tax rates, collections, burdens, and more.
2 min read
Expert
Nicole Fox
Policy Analyst
Nicole Fox is a Policy Analyst 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.
Before joining the Tax Foundation, Nicole served as Director of Government Relations at the Platte Institute in Nebraska, where she worked closely with the Nebraska Legislature to advance a variety of policies focused on tax reforms and economic opportunity. Prior to her time at the Platte Institute, she was appointed to the Nebraska Legislature to serve as a state senator. A graduate of Iowa State University, Nicole also holds a Graduate Certificate in Public Policy from Liberty University.
Nicole lives in Omaha, Nebraska, and loves to support its many locally owned businesses. In her spare time, she enjoys running, traveling, and cooking.
Latest Work
Ohio Expensing Conformity Will Boost Innovation and Competitiveness
Ohio’s SB 9 will boost economic growth by conforming Ohio’s tax code to the domestic research and experimentation (R&E) immediate cost recovery provision in the One Big Beautiful Bill Act.
8 min read
Testimony: Assessment Limits and Property Taxes in Nebraska
Assessment limits are not sound tax policy. While well-intended, with hopes of preventing owners from being “taxed out of their homes,” the tax shifts, lock-in effects, and housing supply issues created by assessment limits make housing affordability worse.
Two Virginia Income Tax Proposals Would Make the State Less Affordable
Should both HB 979 and HB 378 pass, Virginia would have the nation’s highest top marginal rate on investment income.
8 min read
A 9.25 Percent Top Income Tax Rate Would Drive Jobs, Investment, and Economic Opportunity Out of Michigan
Michigan’s proposed 5 percent income surtax on high earners, yielding a top marginal rate of 9.25 percent, is also a tax on the small businesses that employ nearly 2 million Michiganders.
25 min read
State Tax Changes Taking Effect January 1, 2026
Forty-three states will ring in 2026 with notable tax changes. Eight states will see reduced individual income tax rates in the new year while four states will see reduced corporate income tax rates.
30 min read
Massachusetts Proposition 2 ½ Is Working
With Proposition 2 ½, property taxes in Massachusetts are still high, but without it, property tax bills would have risen significantly more than they already have in the past 40 years.
12 min read