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In an era of enhanced mobility, where tax competition matters more than ever, an out-of-date tax code just won’t do.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

3855 Results
Modernizing State Sales Tax Reform Options Guide

Modernizing State Sales Taxes: A Policymaker’s Guide

The sales tax is the second-largest source of state tax revenue and an important source of local tax revenue, but decades of base erosion threaten the tax’s share of overall revenue and have prompted years of countervailing rate increases.

72 min read
North Dakota property tax ballot measure 2024

North Dakota Considers Eliminating Property Taxes

Eliminating the property tax will unfortunately set North Dakota back in significant ways, making the state a national outlier and eroding regional competitiveness.

6 min read
Taxes and interstate migration data from IRS and Census state migration trends show Americans moving to low-tax states 2024 interstate migration by state

Taxes and Interstate Migration: 2024 Update

The latest IRS and Census data show that people and businesses favor states with low and structurally sound tax systems, which can impact the state’s economic growth and governmental coffers.

8 min read
Meals Tax Rates across the Nation US food taxes on prepared food and restaurant tax information

Meals Taxes across the Nation

States would do better to broaden the sales tax base to include currently exempt classes of final consumption than to impose disproportionate taxes on prepared foods.

6 min read
State and Local Sales Tax Rates in Major Cities 2024 Sales Tax Rates by City

Sales Tax Rates in Major Cities, Midyear 2024

While many factors influence business location and investment decisions, sales taxes are something within policymakers’ control that can have immediate impacts—especially as a large number of major cities have combined rates of 9 percent or more.

6 min read
US Infrastructure and US Transportation Funding for Highways Vehicle Miles Traveled VMT Tax

Expanding User Fees for Transportation: Roads and Beyond

By 2034, the gas tax and other car-related excise taxes are projected to raise less than half of the Highway Trust Fund’s outlays. While broader tax and spending reforms are necessary for overall deficit reduction, improving transportation funding would be a crucial step forward.

34 min read
Gov Tim Walz tax policies

Gov. Tim Walz Raised Taxes as Most Governors Cut Them

Gov. Walz’s tax policy record is notable because of how much it contrasts with broader national trends. In recent years, most governors have championed tax cuts. Walz, rare among his peers, chose tax increases.

5 min read