ProGov21 Policy Library

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...

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...

Budget shortfalls arise when powerful actors avoid paying their fair share of taxes and when federal and state governments push responsibilities onto the local level without providing adequate financial resources. In order to patch these shortfalls, many local governments have become...

This ordinance establishes a tax amnesty period for delinquent taxpayers, temporarily waiving late payment fees. This ordinance was implemented in response to the COVID-19 pandemic. Still, it may be utilized regardless of national emergencies, as Richmond, VA, has frequently done...

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...

The financial health of municipalities post-COVID has improved, but cities must plan for long-term fiscal sustainability as federal aid, like ARPA, sunsets. Cities have used this funding to expand general fund programs and address pandemic-related revenue losses. While property tax...

The problem of regressive road pricing and its impact on low-income drivers is being addressed. The country should consider road pricing as a more transparent and efficient way to finance transportation infrastructure, while providing targeted assistance to low-income drivers. This...

While Connecticut’s working families are struggling with low wages, threats of eviction, food instability, lack of affordable health care, and high levels of unemployment amidst the COVID-19 pandemic, Connecticut’s wealthiest residents have amassed unprecedented wealth. In response...