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State Tax Expenditures and Incentives

This policy brief aims to provide state policymakers with a foundational understanding of tax expenditures and incentives, highlighting the methodologies and criteria used in the evaluation of economic development incentives. It will explore key concepts and definitions, assess state policies through categorization, and discuss the trade-offs involved in designing effective incentive structures.
Fiscal
Table

FY 2026 State Budget Status

This page tracks the status of FY 2026 state budgets as they are passed by state legislatures and signed by governors.
Fiscal
Map
Table

States Examine Emerging Fiscal Risks, Plan for the Future

In May, NCSL hosted legislators and legislative staff from eight states in Denver for the 2025 New and Emerging Fiscal Risks Meeting. Attendees discussed pressing budget challenges and the tools states are using to navigate fiscal uncertainty.

Fiscal
State Legislatures News

Earned Income Tax Credit Overview

Overview of state and federal earned income tax credits, including recently enacted legislation. EITC is a tax credit that reduces the amount of federal income tax owed and is refundable if the tax filer's credit is larger than their tax liability.
Fiscal Human Services
Map
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State Tax Incentive Evaluations Database

To illustrate what sort of evaluations states are conducting, NCSL, along with the support of The Pew Charitable Trusts, created a database of state tax incentive evaluations that allows users to search for state evaluations by analysis topic, type of incentive, state, and year.
Fiscal
Database

One-time vs. Recurring Revenues and Expenditures

Publication by NCSL's Budget Working Group. The report evaluates the challenges of differentiating between recurring vs. nonrecurring revenues and expenditures in short- and long-term budgeting practices.
Fiscal

The State of State Budgets Is Stable for Now

Despite a chaotic year for state budgeters, some states still expect revenue growth and are proposing either tax cuts or increased spending on new initiatives. Other states have been forced to close significant budget shortfalls and are forecasting structural deficits in future years.

Fiscal
State Legislatures News

What's Ahead for State Budgets and Taxes

Join us as NCSL’s fiscal policy expert Erica MacKellar and Brian Wanko, who focuses on the federal budget process, federal and state revenues and taxes, as they break down what these developments mean for states heading into the new fiscal year.

Fiscal State-Federal
Virtual Meeting

How to Raise a Tax

When states experience budget gaps and slow revenue growth lawmakers are put in the difficult position of balancing their state budget. One way is to increase or impose new taxes, but doing so is unpopular and often met with resistance.
Fiscal
Table

ARPA: Evidence-Based Investments Database

States, territories and the District of Columbia are required to submit Recovery Plan Performance Reports detailing the use of their funds. In those reports, recipients describe the projects and programs they are implementing and how evidence-based practices and program evaluation are incorporated into their plans. The information in the database was collected by reviewing Recovery Plan Performance Reports submitted to Treasury in 2022 and 2023.
Fiscal
Database