ITR Foundation

Colorado’s Initiative 195 would replace the state’s 4.4% flat income tax with a graduated income tax and significantly increase the amount of revenue the state can retain and spend.

The proposal represents one of the most significant challenges to Colorado’s Taxpayer Bill of Rights (TABOR), a constitutional limit on taxes and spending that has returned more than $12 billion to taxpayers since 1992.

The debate highlights a broader national divide over fiscal policy, pitting advocates of higher taxes and government spending against supporters of taxpayer protections, spending limits, and voter control over tax increases.

How States Are Reshaping Income Tax Policy in 2026- Part 3 - ITR Foundation Colorado's Initiative 195 would replace the state's 4.4% flat income tax with a graduated income tax and significantly increase the amount of revenue the state can retain and spend. The proposal represents one of the most significant challenges to Colorado's Taxpayer Bill of Rights (TABOR), a consti...

States are increasingly divided between two fiscal philosophies: one focused on higher spending supported by higher taxes, and another centered on spending restraint, tax competitiveness, and economic growth.

High-tax states such as Illinois and Minnesota continue to face budget pressures and are pursuing new taxes and revenue sources, while states like Iowa and Arkansas are using spending discipline to support ongoing income tax reductions.

The debate over taxes is ultimately a debate over the role of government, with states increasingly choosing between higher spending and lower taxes.

How States Are Reshaping Income Tax Policy in 2026- Part 2 - ITR Foundation States are increasingly divided between two fiscal philosophies: one focused on higher spending supported by higher taxes, and another centered on spending restraint, tax competitiveness, and economic growth. High-tax states such as Illinois and Minnesota continue to face budget pressures and are pu...

Research comparing states with and without Certificate of Need (CON) laws suggests CON requirements can limit competition and reduce access to rural health care services.

During the 2026 legislative session, Iowa passed significant CON reforms that reduce regulatory barriers and narrow the number of projects requiring state approval.

The reforms should make it easier for providers to expand services, encourage investment in underserved areas, and improve health care access for Iowa patients and communities.

Iowa Moved to Reduce Barriers to Rural Health Care - ITR Foundation Research comparing states with and without Certificate of Need (CON) laws suggests CON requirements can limit competition and reduce access to rural health care services. During the 2026 legislative session, Iowa passed significant CON reforms that reduce regulatory barriers and narrow the number of...