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2023 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 2023. 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 two years have seen the majority of states adopt rate cuts, particularly to individual income taxes. In 2023, we expect a greater focus on structural reforms, such as easing compliance costs for hybrid and remote workers, adopting permanent full expensing of capital investments, and other reforms to promote mobility and modernization as states respond to the new realities of a post-pandemic economy.

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 2023.

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In an era of enhanced mobility, where tax competition matters more than ever, an out-of-date tax code just won’t do.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

3827 Results
Moore v. United States tax unrealized income gains Obergefell v. Hodges: Supreme Court Upholds Same-Sex Marriage U.S. Supreme Court Nomination 2018

Talking Tax Reform: Post-Wayfair Remote Sales Tax Reforms

On October 5th, the Tax Foundation is hosting a webinar to discuss the new sales tax environment created by the 2018 Wayfair Supreme Court decision—and how state policymakers should respond.

Tax treatment of electric vehicles ev taxes by state 2023 vehicle registration fees and EV tax credits

How Are Electric Vehicles Taxed in Your State?

The state EV taxation landscape reflects the evolving transportation sector and the pressing need to address both fiscal gaps in road funding and environmental concerns.

State semiconductor incentives and subsidies in the wake of the federal CHIPS Act or CHIPS and Science Act R&D legislation

States Enact Semiconductor Subsidies in the Wake of CHIPS

Policymakers at all levels of government should avoid the pitfalls of incentives. Instead, they should focus on creating a more efficient, neutral, and structurally sound tax code to the benefit of all types of business investment.

2023 State Vape Tax Rates Compare State Vapor Tax Rates and State Vaping Tax Rates

How High are Vaping Taxes in Your State?

If the policy goal of taxing cigarettes is to encourage cessation, vapor taxation must be considered a part of that policy design.

States Move Away from Throwback and Throwout Rules

As more and more states move away from throwback or throwout rules, those states that still impose these rules are becoming less attractive for businesses, which are incentivized to relocate their sales activities to non-throwback states.

Cigarettes alternative tobacco products taxation

How Should Alternative Tobacco Products Be Taxed?

The potential for alternative tobacco products to save lives is clear and well established. The framework described in this paper uses a scientific approach to tax strategy that will both reduce harm and create a reliable revenue stream for public expenditures.

2023 state gas tax rates by state California Illinois Pennsylvania

How High are Gas Taxes in Your State?

California pumps out the highest state gas tax rate of 77.9 cents per gallon (cpg), followed by Illinois (66.5 cpg) and Pennsylvania (62.2 cpg).