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2024 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 2024. 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 three 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 2024.

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In an era of enhanced mobility, where tax competition matters more than ever, an out-of-date tax code just won’t do.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

3880 Results
2024 Drug Policy Ballot Initiative, Drug Legalization Results

Momentum Slows for State Drug Legalization Policies via 2024 State Ballot Initiatives

With the significant potential for state revenues, and the prior political success of arguments that legalization can shift consumers to safer legal markets, it seems likely that states will continue to see legislation and ballot initiatives to legalize marijuana at the state level—even states that failed to do so this election.

5 min read
2024 state estate tax rates and 2024 state inheritance tax rates

Estate and Inheritance Taxes by State, 2024

In addition to the federal estate tax, with a top rate of 40 percent, 12 states and DC impose additional estate taxes, while six states levy inheritance taxes.

7 min read
Property Tax Relief and Reforms include Property Tax Levy Limits not Assessment Limits

Confronting the New Property Tax Revolt

Policymakers can and should address taxpayers’ legitimate grievances about out-of-control property tax bills, but they should do so without upending a system of taxation that is more efficient, fair, and pro-growth, and better suited to municipal finance, than any of the alternatives.

39 min read
2025 State Tax Competitiveness Index

2025 State Tax Competitiveness Index

The State Tax Competitiveness Index enables policymakers, taxpayers, and business leaders to gauge how their states’ tax systems compare. While there are many ways to show how much state governments collect in taxes, the Index evaluates how well states structure their tax systems and provides a road map for improvement.

115 min read
Taxes in the Internet Age, World Wide Web, E-file, and Internet Tax Policy

Taxes in the Internet Age

Today marks 55 years since two students sent the first message across the Advanced Research Projects Agency Network (ARPANET) between computers at four universities, which would later become the internet we enjoy today.

5 min read
GILTI Tax Treatment by State, 2024 GILTI state tax rates

GILTI Tax Treatment by State, 2024

States that tax GILTI increase filing complexity, drive up the cost of tax compliance, and introduce unnecessary economic uncertainty and legal risk. 21 states and DC continue to tax GILTI despite these challenges.

6 min read