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2025 State Tax Resource Center

Fifty states, 7,383 state legislators, and over 100,000 bills: legislative sessions are a whirlwind. But the Tax Foundation and its state experts are here to help make sense of the key tax policy issues in state capitols.

This page is intended as a resource for policymakers and others focused on state-level tax policy, providing one-click access to key resources and highlighting papers on some of the biggest issues of 2025. It is also an open invitation to connect directly with our experts with questions or requests for legislative testimony. Contact information for the Tax Foundation expert assigned to each state can be found below.

The past four years have seen the majority of states adopt rate cuts, particularly to individual income taxes. Some states have gone even further by easing compliance costs for hybrid and remote workers, offering permanent full expensing of capital investments, and adopting other reforms to promote mobility and modernization in an increasingly competitive state tax landscape.

In addition to papers on major issues in contemporary tax policy, we also have resources like our six-part “boot camp” series for state lawmakers and others interested in state tax policy, along with publications like the State Business Tax Climate Index (a comparison of the competitiveness of states’ tax structures) and Facts & Figures (a handy guide to state tax rates, collections, and burdens data). We invite you to treat this page as a launching point as you think about state tax policy issues throughout 2025.

Contact an Expert     Get State Tax Reform Guide     See Featured Resources


Connect with Our State Tax Policy Experts

The Tax Foundation has a talented team of experts, each assigned to his or her own set of states. If you have any questions, or if we can be of assistance to you in any way, please reach out to the tax policy expert assigned to your state.

Contact the Tax Foundation Expert for Your State


The Tax Landscape Is Changing

In an era of enhanced mobility, where tax competition matters more than ever, an out-of-date tax code just won’t do. Lawmakers should modernize their tax codes to position their states for success in a rapidly changing economic landscape.

Our new booklet highlights five tax reforms that most states could undertake to grow their economies and position themselves for success. Download the guide below to learn how states can:

  1. Drop largely unenforced requirements that penalize workplace flexibility
  2. Eliminate a common tax provision that penalizes in-state investment
  3. Prevent unlegislated inflation-linked income tax increases
  4. Dramatically reduce small business tax compliance costs at a trivial cost to government
  5. Protect homeowners from soaring property tax bills without breaking the system

Download State Tax Reform Handbook

All Resources

3932 Results
The "Big Beautiful Bill" changes pass-through business taxes, including the 199a deduction (QBI deduction) and the SALT deduction cap.

SALT Cap Workarounds for Some Pass-Through Entities Are Threatened by One, Big, Beautiful Bill

For owners of pass-through businesses, the reconciliation package (1) raises the state and local tax (SALT) deduction cap, (2) denies the benefit of pass-through entity-level taxes that had previously worked around the SALT cap for such pass-through businesses, and (3) increases the Section 199A deduction for qualifying pass-through entities.

4 min read
State Implications of the One Big Beautiful Bill No Tax on Car Loan Interest SNAP Cost Sharing No Tax on Tips and Overtime Medicaid Reductions for States Covering Undocumented Immigrants

State Implications of the One, Big, Beautiful Bill

As the US House hashes out its “One, Big, Beautiful Bill,” statehouse lawmakers are watching closely, given the impact of both its tax and spending provisions on state budgets.

12 min read
Exorbitant Federal Sports Betting Tax Could Kill the Legal Market Online Sports Gambling and Wagering SportsBooks

Exorbitant Sports Betting Taxes Could Kill the Legal Market

The unique complexities of tax design for sports betting excise taxes make optimal tax design particularly challenging. Any reforms to the federal sports betting tax should ensure that both bettors and operators find legal markets more attractive than illicit markets.

6 min read
State and Local Tax Collections Per Capita by State, 2025 State and Local Tax Burdens by State

State and Local Tax Collections Per Capita by State, 2025

According to the latest economic data from the US Census Bureau, the average per capita state and local tax burden is $7,109. However, collections vary widely by state, reflecting differences in tax rates and bases, natural resource endowments, the scale and scope of taxable economic activity in each state, and residents’ political preferences.

5 min read
States Lose When Credit Unions Acquire Banks

States Lose When Credit Unions Acquire Banks

A tax preference originally designed to level the playing field now has the opposite effect, creating preferences for one class of financial institutions even though the distinctions between credit unions and banks are increasingly blurred.

6 min read