Amendment 3: A Restructuring of Florida’s Local Tax Base
Florida has long maintained one of the nation’s most competitive state tax codes, but a fundamental change proposed by Amendment 3 could undermine that competitiveness.
30 min read
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Minnesota Should Learn from Europe: Wealth Taxes Are a Failed Experiment
A new bill introduced in the Minnesota House seeks to tax non-real assets, imposing an annual tax of 1 percent on “taxable wealth” exceeding $10 million for individuals and trusts from tax year 2026 onward.
6 min read
Wyoming Attracts Considerable Data Center Investment—but Could Easily Lose It
While Wyoming is outcompeting California in attracting data centers due to affordability and sound tax policy, lawmakers should avoid imposing discriminatory sales tax on data centers’ machinery and equipment (M&E) purchases.
6 min read
State Taxation of Data Centers
Data centers face high tax burdens and are particularly substantial contributors to local coffers, but poor tax structure can drive these operations to other locations and deprive local governments of a major revenue stream.
22 min read
State Tax Changes Taking Effect January 1, 2026
Forty-three states will ring in 2026 with notable tax changes. Eight states will see reduced individual income tax rates in the new year while four states will see reduced corporate income tax rates.
30 min read
Modernizing PL 86-272: Balancing State Tax Authority with Interstate Commerce Protections
Public Law 86-272’s vague language, limited scope, and failure to evolve with modern commerce has rendered it increasingly ineffective, burdening businesses with heightened litigation and compliance challenges.
26 min read
2026 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.
122 min read
Texas Ballot Measure Would Help Main Street with Increased Personal Property Tax Exemption
In 2025, the Texas legislature sought to make the state more competitive for small businesses by exempting a greater amount of business personal property from taxation, reducing compliance burdens at the cost of a trivial amount of revenue.
3 min read
Testimony: Kansas Sales Tax Modernization and Income and Property Tax Relief Considerations
Kansas policymakers’ proposal to expand the sales tax base is well-intentioned but could be designed more prudently.
Alabama’s 2025 Legislative Session Advances Pro-Growth Tax Reforms
Alabama’s 2025 legislative session mostly demonstrates a commitment to pro-growth tax policies that enhance competitiveness and reduce compliance burdens.
4 min read
Tangible Personal Property De Minimis Exemptions by State, 2025
Does your state have a small business exemption for machinery and equipment?
4 min read
Indiana Mulls Local Income and Property Tax Reforms
This legislative session, local taxes are a major topic of debate in Indiana. Although the state’s property tax system is already nationally competitive, dramatic increases in assessed values have created discontent in recent years.
8 min read
Pro-Growth Tax Reform for Oklahoma, 2025
Lawmakers should finish the work they have begun over the past few decades, tackling tax rates and structures to give the state a leg up in an era of enhanced competition.
84 min read
State Tax Changes Taking Effect January 1, 2025
Thirty-nine states will begin 2025 with notable tax changes, including nine states cutting individual income taxes. Recent years have seen a wave of significant tax reforms, and the changes scheduled for 2025 show that these efforts have not let up.
25 min read
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
Good Policy Leads to More Tax Cuts for West Virginia
Next year, West Virginians will see an income tax cut thanks to revenue triggers in a 2023 law. The Mountain State joins 14 other states that have cut income taxes this year.
4 min read
Proposed Nebraska Property Tax Relief Plan Would Make Things Worse
Gov. Pillen is searching for tax burden relief. But his plan, which reportedly involves a two-tiered sales tax and the state’s assumption of most school funding responsibility, would have profound implications that even those most convinced of the urgency of property tax relief may find unworkable and unpalatable.
12 min read
Georgia Implements Structurally Sound Tax Changes
Two bills in Georgia will lower the flat individual income tax rate and align the corporate income tax rate with the individual income tax rate.
4 min read
Property and Transfer Tax: If It Moves, Stop Taxing It.
Portugal’s turnover tax on real property transfers places a serious drag on economic growth by making it harder for people to relocate for better jobs and living conditions while constraining investment into the development of housing and buildings.
5 min read
Tangible Personal Property De Minimis Exemptions by State, 2024
Does your state have a small business exemption for machinery and equipment?
3 min read