ProGov21 Policy Library

The New Math on School Finance: Adding Up the First-Ever Disclosure of Corporate Tax Abatements’ Cost to Public Education

Type Policy Brief or Report

Year 2018

Level City or Town, State, School District

State(s) All States

Source Good Jobs First

Policy Areas Economic Justice, Education

The Governmental Accounting Standards Board (GASB) Statement 77 requires most state and local government bodies, including school districts, to annually disclose the costs of corporate tax abatements. As a result of the new rule, thousands of America’s public school districts are...

Alternative Revenue Mechanisms for the Roadway System

Type Fact Sheet or Infographic

Year 2024

Level City or Town, County

State(s) All States

Source Center for Transportation Studies

Policy Areas Democracy & Governance, Transportation & Mobility

Fuel tax revenue is declining due to the increased use of fuel-efficient and electric vehicles. This challenges present funding structures for roadway infrastructure and compels local governments to adopt innovative approaches. This fact sheet explores two solutions: implementing...

Closing the LLC Loophole: House makes needed changes

Type Policy Brief or Report

Year 2019

Level City or Town

State(s) Ohio

Source Policy Matters Ohio

Policy Areas -

LLC loophole is a reduced taxes on business income. It was designed as a tool to spur creation of new firms and create jobs but the emplyment and overall economy does not increase....

The U.S. Needs a Federal Wealth Tax

Type Policy Brief or Report

Year 2019

Level National

State(s) All States

Source Institute on Taxation and Economic Policy

Policy Areas Economic Justice, Civil Rights

A federal wealth tax on the richest 0.1 percent of Americans is a viable approach for Congress to raise revenue and address rising inequality. This report outlines reasons why the United States needs a federal wealth tax to achieve these goals, as opposed to federal tax policies that...

EITC Awareness Day Toolkit

Type Fact Sheet or Infographic

Year 2024

Level City or Town, National

State(s) All States

Source National League of Cities (NLC)

Policy Areas Economic Justice, Finance & Procurement

The Earned Income Tax Credit (EITC) program helps low- and moderate-income residents achieve financial stability, but some qualified people are unaware of it. This outreach campaign guide suggests partnering with Volunteer Income Tax Assistance (VITA) programs to increase awareness...

Park Impact Fees 101

Type Policy Brief or Report

Year 2015

Level City or Town, County

State(s) Washington

Source Clark County

Policy Areas Community Development, Economic Justice, Finance & Procurement, Public Spaces

Park Impact Fees (PIFs) are fees levied on the construction of new residential housing to provide an ongoing source of revenue for park and recreational space development. This guide outlines best practices for implementing PIFs and highlights how Clark County and Vancouver have developed...

Recovery for All or Recovery for the Few?: Billionaire Wealth Soars in Connecticut

Type Policy Brief or Report

Year 2021

Level State

State(s) Connecticut

Source The Center for Popular Democracy

Policy Areas Economic Justice

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...

Wage Theft: A quiet crisis in Ohio: in absence of state investment, cities can take the lead

Type Policy Brief or Report

Year 2019

Level City or Town

State(s) Ohio

Source Policy Matters Ohio

Policy Areas Economic Justice, Civil Rights, Finance & Procurement

Wage Theft causes large amount of national loss each year. Ohio spends few resources on wage investigation, and hence cities can take steps to prevent wage theft within their jurisdictions. Cities can use procurement, licensing, tax enforcement, and tax incentives....

The Case for Progressive Revenue Policies

Type Fact Sheet or Infographic

Year 2019

Level City or Town, State, National

State(s) All States

Source Institute on Taxation and Economic Policy

Policy Areas Economic Justice, Civil Rights

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...

2013 Philadelphia Bill 130156-A Authorizing the Creation of a Land Bank

Type Ordinance or Resolution

Year 2013

Level City or Town

State(s) Pennsylvania

Source Philadelphia City Council

Policy Areas Community Development, Housing, Public Spaces

This bill authorizes the creation of a land bank, tasked with accumulating underutilized or vacant property around the city, and restoring it so that it can be used productively. Under this bill, the land bank is authorized to acquire property through donation, gift, purchase or any...

Who Pays? A Distributional Analysis of the Tax Systems in All 50 States

Type Policy Brief or Report

Year 2018

Level State

State(s) All States

Source Institute on Taxation and Economic Policy

Policy Areas Economic Justice

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...

2019 San Francisco Ordinance 79-19 Granting Non-profit Organizations First Right of Purchase to Preserve Affordable Housing

Type Ordinance or Resolution

Year 2019

Level City or Town

State(s) California

Source San Francisco Board of Supervisors

Policy Areas Community Development, Economic Justice, Housing

This ordinance grants certain nonprofit organizations the right to make first offers on multi-family residential buildings, provided that the property is used to create or preserve rent-restricted affordable housing. This ordinance aims to incentivize sellers by reducing general transaction...

Value Capture and Land Use: Special Assessments in California

Type Policy Brief or Report

Year 2012

Level City or Town, County

State(s) California

Source Lincoln Insititute of Land Policy

Policy Areas Community Development, Finance & Procurement

Special assessments allow developers to fund infrastructure through assessment districts, and face ongoing challenges include restrictions on development fees and the need for alternative funding for major projects like schools and highways. This report outlines and evaluates case...

Executive Orders Extending Property Tax Relief Programs for Veterans, Older Adults, and Individuals with Disabilities

Type Policy Brief or Report

Year 2021

Level City or Town, County, State, National

State(s) All States

Source Office of Legislative Research

Policy Areas Economic Justice

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...

Revenue Roadmap

Type Roadmap

Year 2021

Level City or Town, County

State(s) All States

Source ProGov21

Policy Areas Finance & Procurement

Sufficient sources of revenue are critical to realizing the progressive agenda. ProGov21's Revenue Roadmap highlights untapped revenue streams, like recreational marijuana and carbon pricing, and outlines strategies that can maximize existing revenue streams. Recommendations include...

Tax Increment Financing: Pros, Cons, and Examples

Type Policy Brief or Report

Year 2020

Level State

State(s) All States

Source Environmental Risk Information Services

Policy Areas Environment & Natural Resources, Finance & Procurement

This report outlines the redevelopment benefits of tax increment financing, including restoring historic buildings, creating public-private partnerships, raising the value of the tax base, and supporting infrastructure expansion strategies. It also includes case studies of states...

Creating a Fairer State Tax System and Economy for All Families

Type Policy Brief or Report

Year 2013

Level State

State(s) Hawaii

Source Hawai'i Appleseed Center for Law and Economic Justice

Policy Areas Economic Justice, Democracy & Governance

Hawaii's lower-income families are faced with almost insurmountable structural challenges to escaping poverty. They face the highest cost of living and highest cost of shelter in the nation. At the same time, Hawaii's wages are the lowest in the nation when adjusted for the cost of...

Abating Our Future: How Students Pay for Corporate Tax Breaks

Type Policy Brief or Report

Year 2021

Level State, School District

State(s) Louisiana, Missouri, New York, South Carolina, Texas

Source Good Jobs First

Policy Areas Economic Justice, Education

Public school students in the U.S. suffered poorer schools—and local and state taxpayers paid higher taxes—in 2019 due to corporate tax breaks; economic development tax abatements given to corporations cost public school districts at least $2.37 billion in foregone revenue in FY 2019....

2012 San Antonio Ordinance 0603 Establishing a Sales and Use Tax Election

Type Ordinance or Resolution

Year 2012

Level City or Town

State(s) Texas

Source City of San Antonio

Policy Areas Democracy & Governance

This ordinance establishes an election to authorize the city to levy a minor sales and use tax that would generate funding for early child development and education services in the city. It also provides election logistics including dates, locations, and permitted voting methods....

2013 Chicago Ordinance 9148 Establishing Disclosure Requirements for Businesses

Type Ordinance or Resolution

Year 2013

Level City or Town

State(s) Illinois

Source Chicago City Council

Policy Areas Finance & Procurement

This ordinance outlines the disclosure requirements necessary when a corporation applies for city council approval with respect to the sale/purchase of real estate, property tax reclassification, zoning, financial assistance from the City of Chicago, or entering into a contract with...

Portland Parks Local Option Levy

Type Fact Sheet or Infographic

Year 2020

Level City or Town

State(s) Oregon

Source Portland Parks & Recreation Department

Policy Areas Democracy & Governance, Economic Justice, Finance & Procurement, Health, Public Spaces

The Parks Local Option Levy was a tax initiative passed in Portland that will direct millions toward supporting parks, nature, and clean water. This guide outlines how the parks levy will promote equitable access to recreational programming, support park maintenance and preservation...

Payments in Lieu of Taxes: Balancing Municipal and Nonprofit Interests

Type Policy Brief or Report

Year 2010

Level City or Town, County

State(s) All States

Source Lincoln Institute of Land Policy

Policy Areas Democracy & Governance, Economic Justice, Finance & Procurement

Payments in Lieu of Taxes (PILOTs) encourage property tax-exempt institutions like nonprofits to make voluntary payments to support their municipalities. This report outlines effective strategies for PILOT programs and highlights successful local case studies. Best practices include...

San Francisco Values: The New Social Compact

Type Policy Brief or Report

Year 2009

Level City or Town

State(s) California

Source U.C. Berkeley Center For Labor Research and Education

Policy Areas Economic Justice, Civil Rights, Health, Finance & Procurement

This paper evaluates the large number of progressive policies the city of San Francisco has enacted in the last decade. This includes increased labor protections, enhanced union rights, local earned income tax credits, and a universal health access program....

Municipal Liens: Procedures for Filing, Perfecting, and Collecting

Type Policy Brief or Report

Year 2011

Level City or Town

State(s) Illinois

Source Illinois Municipal League

Policy Areas Democracy & Governance, Economic Justice, Finance & Procurement, Housing, Public Spaces

This guide provides an overview of liens available to municipalities under Illinois state law and provides examples of how cities should assess and enforce liens. Properties that are abandoned or liable for taxes, require excessive pest extermination efforts, or intensive removal...

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...

ProGov21 Policy Library

Remove Entry

There was an error communicating with the server.

There was an error while saving your data.

Error

Update Page Content

You are leaving the page