2022 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 2022. 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.

This year, much of our focus is on mobility and modernization, and we have a new paper highlighting tax reforms responding to the new realities of a post-pandemic economy. 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), and papers on major issues in contemporary tax policy. We invite you to treat this page as a launching point as you think about state tax policy issues throughout 2022.

Featured Resources

Oklahoma Becomes First State in Nation to Make Full Expensing Permanent

July 6, 2022

Gov. Stitt signed into law a pro-growth bill that will set the state apart from its peers. Other states should look to follow Oklahoma’s example and make full expensing permanent to maintain their competitiveness in an increasingly mobile economy.

Vapor Taxes by State, 2022

July 5, 2022

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

State Tax Changes Taking Effect July 1, 2022

June 28, 2022

Although the majority of state tax changes take effect at the start of the calendar year, some are implemented at the beginning of the fiscal year. Fourteen states have notable tax changes taking effect on July 1.

Testimony: Pennsylvania Should Respond to Inflation with Structural Tax Reforms

June 22, 2022

The Impact of Individual Income Tax Changes on Economic Growth

June 14, 2022

Research almost invariably shows a negative relationship between income tax rates and gross domestic product (GDP). Cuts to marginal tax rates are highly correlated with decreases in the unemployment rate.

Two Dozen States Show Why the Kansas Critique of Income Tax Cuts Is Mistaken

May 24, 2022

The Kansas experience is so infamous that “what about Kansas?” is almost guaranteed to be a question—sometimes as a retort, but often a genuine expression of concern—any time any state explores tax relief. But what about the other two dozen states that have cut their income taxes since then?

States Inaugurate a Flat Tax Revolution

April 26, 2022

In what is already a year of significant bipartisan focus on tax relief, 2022 is launching something of a flat tax revolution by reforming income taxes.

State Legislatures Take Up Tax Reform and Relief in 2022

March 29, 2022

After a whirlwind of cuts and reforms in 2021, it looks like 2022 might be an even bigger year for state tax codes. Republican and Democratic governors alike used their annual State of the State addresses to call for tax reform, and there is already serious momentum from state lawmakers nationwide to get the job done.

Eight Tax Reforms for Mobility and Modernization

January 5, 2022

States are unprepared for the ongoing shift to remote and flexible work arrangements, or for the industries and activities of today, to say nothing of tomorrow. In some states, moreover, existing tax provisions exacerbate the impact of high inflation and contribute to the supply chain crisis.

2022 State Business Tax Climate Index

December 16, 2021

While there are many ways to show how much is collected in taxes by state governments, our State Business Tax Climate Index is designed to show how well states structure their tax systems and provides a road map for improvement.

As Inflation Rises, So Will Tax Bills in Many States

October 19, 2021

Inflation is often called a hidden tax, but in many states it yields a far more literal tax increase as tax brackets fail to adjust for changes in consumer purchasing power.

States Have $95 Billion to Restore their Unemployment Trust Funds—Why Aren’t They Using It?

September 22, 2021

Given the restrictions on the use of federal relief funding, and the significantly higher tax burdens on employment that will result if trust funds are not replenished, applying federal aid to these trust funds should be an urgent priority.

States Respond to Strong Fiscal Health with Income Tax Reforms

July 15, 2021

As states close their books for fiscal year 2021, many have much more revenue on hand than they anticipated last year. Eleven states have responded by reducing income tax rates and making related structural reforms as they strive to solidify a competitive advantage in an increasingly competitive national landscape.

Large Spread in Tax Treatment of Sports Betting Operators

February 9, 2022

Since 2018, 30 states and the District and Columbia have legalized and imposed taxes on sports betting. States that have yet to legalize, but which may do so, should pay attention to the impact of tax design in states that already have legal and taxed sports betting—specifically tax base design.

States Consider Digital Taxes Amidst Conflicting Rationales

May 10, 2021

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.

Location Matters 2021: The State Tax Costs of Doing Business

May 5, 2021

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.

Excise Tax Application and Trends

March 16, 2021

The excise tax family is growing. Over the last decade, several products have become subject to excise taxes or are in the process of becoming so. Given this development, it is more crucial than ever that lawmakers, businesses, and consumers understand the possibilities and, more importantly, limitations of excise tax application.

Facts and Figures 2021: How Does Your State Compare?

March 10, 2021

Our updated 2021 edition of Facts & Figures serves as a one-stop state tax data resource that compares all 50 states on over 40 measures of tax rates, collections, burdens, and more.

State Tax Policy Boot Camp

January 28, 2021

A Road Map to Recreational Marijuana Taxation

June 9, 2020

As more states consider legalization of recreational marijuana, lawmakers should take note of the experiences of the states already allowing legal sales and consumption.

Oklahoma Becomes First State in Nation to Make Full Expensing Permanent

July 6, 2022

Gov. Stitt signed into law a pro-growth bill that will set the state apart from its peers. Other states should look to follow Oklahoma’s example and make full expensing permanent to maintain their competitiveness in an increasingly mobile economy.

Vapor Taxes by State, 2022

July 5, 2022

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

State Tax Changes Taking Effect July 1, 2022

June 28, 2022

Although the majority of state tax changes take effect at the start of the calendar year, some are implemented at the beginning of the fiscal year. Fourteen states have notable tax changes taking effect on July 1.

Testimony: Pennsylvania Should Respond to Inflation with Structural Tax Reforms

June 22, 2022

The Impact of Individual Income Tax Changes on Economic Growth

June 14, 2022

Research almost invariably shows a negative relationship between income tax rates and gross domestic product (GDP). Cuts to marginal tax rates are highly correlated with decreases in the unemployment rate.

Two Dozen States Show Why the Kansas Critique of Income Tax Cuts Is Mistaken

May 24, 2022

The Kansas experience is so infamous that “what about Kansas?” is almost guaranteed to be a question—sometimes as a retort, but often a genuine expression of concern—any time any state explores tax relief. But what about the other two dozen states that have cut their income taxes since then?

States Inaugurate a Flat Tax Revolution

April 26, 2022

In what is already a year of significant bipartisan focus on tax relief, 2022 is launching something of a flat tax revolution by reforming income taxes.

State Legislatures Take Up Tax Reform and Relief in 2022

March 29, 2022

After a whirlwind of cuts and reforms in 2021, it looks like 2022 might be an even bigger year for state tax codes. Republican and Democratic governors alike used their annual State of the State addresses to call for tax reform, and there is already serious momentum from state lawmakers nationwide to get the job done.

Eight Tax Reforms for Mobility and Modernization

January 5, 2022

States are unprepared for the ongoing shift to remote and flexible work arrangements, or for the industries and activities of today, to say nothing of tomorrow. In some states, moreover, existing tax provisions exacerbate the impact of high inflation and contribute to the supply chain crisis.

2022 State Business Tax Climate Index

December 16, 2021

While there are many ways to show how much is collected in taxes by state governments, our State Business Tax Climate Index is designed to show how well states structure their tax systems and provides a road map for improvement.

As Inflation Rises, So Will Tax Bills in Many States

October 19, 2021

Inflation is often called a hidden tax, but in many states it yields a far more literal tax increase as tax brackets fail to adjust for changes in consumer purchasing power.

States Have $95 Billion to Restore their Unemployment Trust Funds—Why Aren’t They Using It?

September 22, 2021

Given the restrictions on the use of federal relief funding, and the significantly higher tax burdens on employment that will result if trust funds are not replenished, applying federal aid to these trust funds should be an urgent priority.

States Respond to Strong Fiscal Health with Income Tax Reforms

July 15, 2021

As states close their books for fiscal year 2021, many have much more revenue on hand than they anticipated last year. Eleven states have responded by reducing income tax rates and making related structural reforms as they strive to solidify a competitive advantage in an increasingly competitive national landscape.

Large Spread in Tax Treatment of Sports Betting Operators

February 9, 2022

Since 2018, 30 states and the District and Columbia have legalized and imposed taxes on sports betting. States that have yet to legalize, but which may do so, should pay attention to the impact of tax design in states that already have legal and taxed sports betting—specifically tax base design.

States Consider Digital Taxes Amidst Conflicting Rationales

May 10, 2021

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.

Location Matters 2021: The State Tax Costs of Doing Business

May 5, 2021

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.

Excise Tax Application and Trends

March 16, 2021

The excise tax family is growing. Over the last decade, several products have become subject to excise taxes or are in the process of becoming so. Given this development, it is more crucial than ever that lawmakers, businesses, and consumers understand the possibilities and, more importantly, limitations of excise tax application.

Facts and Figures 2021: How Does Your State Compare?

March 10, 2021

Our updated 2021 edition of Facts & Figures serves as a one-stop state tax data resource that compares all 50 states on over 40 measures of tax rates, collections, burdens, and more.

State Tax Policy Boot Camp

January 28, 2021

A Road Map to Recreational Marijuana Taxation

June 9, 2020

As more states consider legalization of recreational marijuana, lawmakers should take note of the experiences of the states already allowing legal sales and consumption.