ProGov21 Policy Library

This report provides an introduction to property tax circuit breakers and describes the main features of circuit breaker programs currently being administered in eighteen states. Some of the features discussed include eligibility restrictions (based on whether the taxpayer is a homeowner...

The 2017 partisan tax reform law accelerated the United States’ rising inequality by slashing taxes of wealthy individuals and corporations and expanding the federal deficit, ultimately straining municipal budgets. In order to restore fairness to the tax code and generate revenue...

Generally, southern states levy taxes in a way that worsens racial and economic equity. Most southern states raise less revenue than states in other regions, leading to underinvestment in people and places. This lack of revenue contributes to staggering levels of poverty, particularly...

Property tax circuit breakers provide households with direct property tax relief that increases as household income declines. In addition to analyzing the advantages of circuit breakers, this report outlines the basic types of property tax circuit breakers and examines whether eligibility...

The current federal Child Tax Credit (CTC), which provides up to $2,000 per child, is designed to provide an income boost to parents or guardians of children and other dependents. However, many low-income families do not receive the full benefit of the federal credit due to an earnings...

The United States needs to address growing inequality and raise more revenue to fund critical public investment. One way to accomplish both goals is to enact legislation that raises taxes for high-income or high-wealth households. This infographic includes figures that demonstrate...

No two state tax systems are the same. This report provides detailed analyses of the features of every state tax code and assesses their fairness by measuring effective state and local tax rates paid by all income groups. The report concludes the following findings: the majority of...

This report provides an overview of the Executive Orders (EOs) that suspend recertification requirements for recipients of certain property tax relief programs for older adults, individuals with disabilities, and veterans and their family members. In particular, this report focuses...

Thirty states and the District of Columbia (D.C.) allow a broad category of tax subsidies known as itemized deductions, used to reduce taxpayers’ taxable income. Itemized deductions are regressive, offering the largest benefits to higher-income taxpayers and little or no benefits...

Public policies are contributing to the widening income and wealth gap. This report provides recommendations that policymakers can take to improve their constituents’ lives and their states’ economies through tax policy. It explains the importance of favoring taxes on income and wealth...

This ordinance imposes an income tax on high-income residents, particularly individuals with total income above $250,000 per year. It also outlines payment methods and deadlines, describes eligibility for credit, establishes an examination process, issues amnesty and penalties for...

Residential property taxes are regressive, requiring low-income taxpayers to pay more of their income in tax than wealthier taxpayers. In order to make residential property taxes more affordable, state lawmakers can pursue a “circuit breaker” approach, in which taxpayers earning below...

This resolution establishes a "right to counsel" program that would provide Milwaukee County residents facing eviction or foreclosure with no-cost legal representation. It also authorizes an appropriation of $916,576 from the County's American Rescue Plan Act (ARPA) dollars to fund...

This resolution establishes a "right to counsel" program that would provide Milwaukee County residents facing eviction or foreclosure with no-cost legal representation. It also authorizes an appropriation of $916,576 from the County's American Rescue Plan Act (ARPA) dollars to fund...