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Some tax breaks help most people (like exempting sales tax on prescription drugs); but many are inefficient and misguided. The report lists inefficient tax breaks that should be tightened or reduced, including vendor discounts, snowbirds breaks, building and construction materials, drug distributors and data centers. It also details why the tax breaks should be repealed on timeshares in jet planes, precious metal and coins, private school tuition, egg producers, tobacco and alcohol products, and grain handlers.
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.
Building a stronger Hawai'i for businesses and residents means creating more opportunities for working families to climb the economic ladder. The Earned Income Tax Credit (EITC) is a proven tool for fostering economic prosperity. The federal EITC is a tax credit that reduces or eliminates workers' tax liability. This policy report proposes that Hawai'i creates a state refundable Earned Income Tax Credit that will work to put money back into the community and thus strengthen local economies. The authors point to three main benefits of a refundable EITC: to help struggling families, local businesses, and working families. The report concludes with a list of possible new revenue sources which would allow Hawai'i to afford a state EITC.
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 living, and people in poverty pay more in taxes than residents in all but three states. This report is aimed at identifying new policies that can make real differences in the lives of individuals and families struggling to make ends meet. The report recommends that during its 2014 session, Hawaii's legislature adopt a package of five policies that will significantly increase the economic vitality of their low and moderate-income residents.
This annual report brings together the most recent available data to provide a snapshot of how low-income residents in Hawaii have fared after the economic recovery. The report highlights the topics of poverty, tax burden, housing, hunger, and education. In addition to this, the authors offer key recommendations on how to alleviate burdens associated with these topics and thus improve the quality of life for Hawaii's residents.
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 with children. This infographic explains the benefits of this expansion and their potential impact on different racial and income groups.
Flat or graduated personal income taxes drive income inequality and racial wealth gaps. This brief compares Illinois’s flat income tax structure to the proposed Fair Tax amendment through a retrospective analysis. It shows that Illinois’s historic flat income tax in lieu of a graduated rate tax (used by most states) results in a tax subsidy for the wealthiest Illinoisans that compounds income inequality and racial wealth gaps.
Racial justice, economic justice, climate justice, and health justice all require tax justice. The United States does not raise enough tax revenue to fund the basic needs of its people or environment, leading to income inequality, racial wealth gaps, and negative health and climate outcomes. To address this issue, this report proposes several solutions at the federal, state, and local level: the government should enact progressive personal income taxes, eliminate revenue-raising through fines and fees, eliminate tax giveaways, subsidies, and deductions, update sales tax bases to reflect where money is spent today, and more.
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 the following four points: the U.S needs to address inequality, the U.S needs more revenue, the U.S tax system is not solving these problems now, and the public supports using progressive taxes to solve these problems.
Examining tax laws only in the context of class is a “colorblind” approach to tax and economic policy that ignores how tax policies affect communities based on race. Historical instances of explicitly racist tax policies, such as the slave tax, continue to impact state and local tax systems. Additionally, housing, education, and criminal justice policies have contributed to white wealth accumulation and depressed the abilities of communities of color to acquire wealth on the same scale. Dismantling policies that unfairly perpetuate white economic advantage requires understanding forces that created such advantages and how they remain ingrained through current policies. Acknowledging the racially differential impacts of tax policies is necessary in building equitable and sustainable tax systems.