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Center for State Tax Policy

The mission of our state program is to promote tax and fiscal policy that leads to higher economic growth and improved quality of life for taxpayers throughout the U.S. states.

Our state tax policy experts are routinely relied upon for presentations, testimony, and media appearances on state tax and fiscal policy, and our website is a comprehensive resource for information on tax and spending policy in each U.S. state.

We produce the annual State Business Tax Climate Index, Facts & Figures: How Does Your State Compare, and Location Matters: The State Tax Costs of Doing Business, among other resources. Explore our five reforms for an increasingly mobile economy.

2024 State Tax Resource Center

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403 Results
State digital taxes and state digital tax proposals, digital advertising tax proposals

States Consider Digital Taxes Amidst Conflicting Rationales

Digital advertising, social media, and data tax proposals have been introduced in nine states following enactment of Maryland’s digital advertising tax, which has since been postponed a year due to administrative and legal challenges.

14 min read
2022 state tax resource center offers leading 2022 state tax resources and 2022 state tax policy resources

Location Matters 2021: The State Tax Costs of Doing Business

A landmark comparison of corporate tax costs in all 50 states, Location Matters provides a comprehensive calculation of real-world tax burdens, going beyond headline rates to demonstrate how tax codes impact businesses and offering policymakers a road map to improvement.

8 min read
State conformity to federal pandemic relief, state tax conformity to federal COVID-19 relief legislation (CARES Act, American Rescue Plan), including Paycheck Protection Program (PPP) loans and unemployment compensation tax exclusion.

State Conformity to Federal Pandemic-Related Tax Provisions in CARES and ARPA

With so many federal changes occurring in such a short amount of time—including some federal provisions changing more than once and a major change to the treatment of UC income occurring in the middle of tax filing season—state legislators have faced the challenge of responding to these changes quickly in order to provide certainty to taxpayers.

24 min read