NCSL's election experts break down the midterm state legislative elections along voters' verdict on statewide ballot measures.
Early on, 2013 looked like it was going to be “the year of tax reform.” Governors in several states kicked off the year with state-of-the-state addresses that spoke of bold reform plans. As it turned out, it was indeed a year in which many states enacted tax reforms, although it was also a year in which many tax reform measures failed and several that passed were pared way down.
This report includes tax actions taken during regular and special legislative sessions in 2013, as well as actions approved by voters. Fifty states provided information, which was obtained through the National Association of Legislative Fiscal Offices.
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