University of Wisconsin–Madison
Progressive Local Government
For the 21st Century

ProGov21 Policy Library

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Massachusetts Real Estate Tax Credit for Certain Persons Aged 65 and Older
Type Fact Sheet or Infographic
Year 2021
Level State
State(s) Massachusetts
Source Massachusetts Department of Revenue
Policy Areas Economic Justice, Finance & Procurement
This technical information release outlines how Massachusetts homeowners or renters over 65 can claim tax credits against their personal income taxes. These "circuit breaker" credits are based on real estate taxes or rent paid by applicants who meet the specified income threshold...
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The Case for Extending State-Level Child Tax Credits to Those Left Out: A 50-State Analysis
Type Policy Brief or Report
Year 2019
Level State
State(s) All States
Source Institute on Taxation and Economic Policy
Policy Areas Economic Justice, Children & Families
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...
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We Need Major Reform that Prioritizes the Needs of our Child Care Workforce
Type Fact Sheet or Infographic
Year 2021
Level City or Town, County, State
State(s) All States
Source Center for the Study of Child Care Employment
Policy Areas Children & Families, Economic Justice, Education
This infographic argues that subsidized child care is ineffective until the early care and education system is reformed to ensure educators earn fair wages and benefits. Although subsidies have the potential to help low-income families afford child care, tax credits primarily benefit...
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Child Tax Credit Enhancements Under the American Rescue Plan
Type Fact Sheet or Infographic
Year 2021
Level National
State(s) All States
Source Institute on Taxation and Economic Policy
Policy Areas Economic Justice, Children & Families
President Joe Biden’s COVID-19 relief package, the American Rescue Plan, includes a significant expansion of the Child Tax Credit (CTC). The proposal provides a $125 billion boost in funding for the program, which would double the size of the existing federal credit for households...
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Increasing Use of Renewable Energy: Legal Techniques and Impediments
Type Policy Brief or Report
Year 2011
Level National, State
State(s) All States
Source New York Law Journal
Policy Areas Energy, Environment & Natural Resources, Finance & Procurement
This report outlines legal techniques that have been developed to increase the use of renewable energy. States can adopt renewable portfolio standards; impose a price on burning fossil fuels; provide tax incentives for renewables; require electric utilities to purchase renewable energy;...
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A Good Deal for Mississippi? A Report on Taxpayer Assistance to Nissan in Canton, Mississippi
Type Policy Brief or Report
Year 2013
Level County, County
State(s) Mississippi
Source Good Jobs First
Policy Areas Children & Families, Civil Rights
Over the past decade Nissan has created thousands of manufacturing jobs in Mississippi. While the company has spent considerable amounts of its own money, it has also received large amounts of financial assistance from taxpayers at the local and state levels. This report documents...
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Expanding State EITCs: Age Enhancements and a Credit Increase for Workers without Children in the Home
Type Policy Brief or Report
Year 2020
Level State
State(s) All States
Source Institute on Taxation and Economic Policy
Policy Areas Economic Justice, Children & Families
In offsetting federal income and payroll taxes and supplementing the earnings of low-wage workers across the country, the Earned Income Tax Credit (EITC) is one of the most effective anti-poverty programs in the U.S. However, the EITC provides little or no benefits to workers without...
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Racial Equity and Taxes in Southern States
Type Policy Brief or Report
Year 2020
Level State
State(s) All States
Source Institute on Taxation and Economic Policy
Policy Areas Economic Justice, Civil Rights
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...
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Moving Toward More Equitable State Tax Systems: A “Who Pays?” Follow-Up Report on Tax Policy Options for Advancing Equity and Addressing Income Inequality
Type Policy Brief or Report
Year 2019
Level State
State(s) All States
Source Institute on Taxation and Economic Policy
Policy Areas Economic Justice
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...
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Money Lost to the Cloud: How Data Centers Benefit from State and Local Government Subsidies
Type Policy Brief or Report
Year 2016
Level City or Town, State
State(s) All States
Source Good Jobs First
Policy Areas Data & Technology
Tech companies have been rapidly expanding their networks of facilities that store and retrieve digital information through the creation of new data centers. State and local governments routinely subsidize these projects, providing traditional subsidies, such as local property tax...
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Understanding Financing Options Used for Public Infrastructure
Type Policy Brief or Report
Year 2021
Level City or Town, State, National
State(s) All States
Source Government Finance Officers Association
Policy Areas Community Development, Public Spaces
State and local governments primarily issue bonds to pay for long term capital projects and longstanding infrastructure. This report provides an overview of tax-exempt bonds and other financing used by state and local governments and public entities. In particular, this report discusses...
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Searching for Economic Development Equity: An Overview of Leading Economic Development Entities in Atlanta, Detroit, St. Louis, New Orleans, and Memphis
Type Policy Brief or Report
Year 2018
Level City or Town
State(s) Georgia, Louisiana, Michigan, Missouri, Tennessee
Source Good Jobs First
Policy Areas Economic Justice, Community Development, Housing, Transportation & Mobility
Memphis is experiencing unequal growth; while some neighborhoods are benefitting from new development, increased investments and an increase in high-paying jobs, others are experiencing decline or lagging in growth. This paper examines how economic development activities are structured,...
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Lean Financing: Alternatives to Institutional Capital
Type Policy Brief or Report
Year 2021
Level City or Town, Other Boards and Agencies
State(s) All States
Source The Project For Lean Urbanism
Policy Areas Economic Justice, Community Development
Financing Lean Development requires non-institutional sources of capital. This paper focuses on project equity, specifically from those sources. Lean Development is coming of age, but it has significant hurdles to realizing its potential, and financing is among the more difficult...
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Louisiana’s Earned Income Tax Credit
Type Fact Sheet or Infographic
Year 2023
Level State
State(s) Louisiana
Source Louisiana Budget Project
Policy Areas Economic Justice
Earned income tax credits (EITCs) reward hard work, bridge racial economic disparities, improve children's health and academic outcomes, and promote equity. This fact sheet advocates for state lawmakers to reaffirm their commitment to working families by doubling the state-earned...
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2017 Seattle Ordinance 125339 Taxing the Rich
Type Ordinance or Resolution
Year 2017
Level City or Town
State(s) Washington
Source Seattle City Council
Policy Areas Economic Justice
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...
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