Most states and the District of Columbia link to the federal tax system by incorporating a range of federal tax expenditures—exclusions, deductions, and credits—into their state codes. These connections mean that changes at the federal level can affect state revenue, increase total federal taxes paid in some states, and decrease them in others. In addition, because federal tax expenditures are distributed unevenly across the states, changes to the federal code will affect individual states differently.


Report
February 22, 2017
Supporting Higher Education Through the Tax Code
OUR WORK
Is the average state and local tax deduction in your state over the new $10,000 cap?
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