Copyright Notice Copyright © 1937-2021 Tax Foundation. All rights reserved. All materials on these pages, excepting unmodified government-issued datasets, are copyrighted by the Tax Foundation. Work by the Tax Foundation, unless otherwise noted, is licensed under a Creative Commons Attribution NonCommercial 4.0 International License. Materials, including reports and graphics, may be reproduced and distributed for non-commercial purposes only, provided that clear attribution is given to the Tax Foundation and, where applicable, a URL to the relevant Tax Foundation web page is included. There is no licensing or reproduction fee required provided materials are used solely for non-commercial use. Those seeking permission for commercial purposes should contact us using the form on this page. The identifier “Tax Foundation” includes not only the overall organization but also the Center for Federal Tax Policy, Center for State Tax Policy, and the Center for Global Tax Policy. Tax Freedom Day® is a registered trademark of the Tax Foundation. All rights reserved.