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April 22, 2022 RAPID RESPONSE

#StateandLocalTaxMatters: COVID-19 Crisis Issues & Opportunities

Federal, state, and local tax policymakers and legislators across the country have been scrambling in response to the global pandemic. In fact, because of the federal government’s economic stimulus and direct transfers, many states saw debilitating projected deficits turn into unexpected surpluses. As a result, some have implemented innovative new tax credits targeted to underserved communities, including mixed immigration status families, and working childless adults. But others have cut taxes across the board, with most of the benefits flowing to high-income households. As states respond and reform their tax systems to better serve Americans, policymakers should keep in mind that the pandemic’s negative effects were unequal, and that future federal fiscal relief and state tax revenue are certainly uncertain.

Our expert panel reviews a variety of state and local tax programs that have been effective and those that have been less effective in filling financial shortfalls, including the racial wealth gap, among other social justice matters.

Panelists:

  • Richard C. Auxier, Senior Policy Associate, Urban-Brookings Tax Policy Center
  • Michelle D. Layser, Assistant Professor of Law, University of Illinois College of Law
  • Francine J. Lipman, William S. Boyd Professor of Law, University of Nevada, Las Vegas William S. Boyd School of Law; Vice Chair, Economic Justice Committee, ABA Section of Civil Rights and Social Justice

Moderator:

Co-Sponsor: ABA Section of State and Local Government Law

Resources

Presentations: Richard C. AuxierMichelle D. LayserFrancine J. Lipman

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