Indiana decreased its flat tax rate in 2013 from 3.4 percent to 3.23 percent under then Gov. Mike Pence. The cut began to be phased in starting in 2015 and ends this year.
Maine decreased its top income tax rate from 7.95 to 7.5 percent in 2013. The rate was scheduled to drop to 5 percent but has held at 5.5 percent. Maine expanded what is subject to its sales tax, including food.
Mississippi enacted a plan to phase out its 3 percent tax bracket over three years in 2016.
New York passed a law in 2016 to drop the tax rate for those making between $40,000 and $300,000 from 6.45 percent to 5.5 percent.
Ohio introduced income tax cuts in 2013. Since then, the top rate has dropped from 5.925 percent to 4.997 percent. Sales taxes increased the same year from 5.5 percent to 5.75 percent.
District of Columbia enacted tax cuts in 2015 and broadened the tax base to include gyms and health clubs. The sales tax was cut in 2013 from 6 percent to 5.75 percent.
Michigan enacted in 2015 tax cuts that rates eventually will end personal income taxes starting in 2023. The flat tax rate was cut from 4.35 percent to 4.25 percent in 2012 and the gas tax was raised this year.
Missouri passed a law in 2014 to incremently lower its flat income tax from 6 percent to 5.5 percent starting this year. Certain economic triggers weren’t met, so the tax cuts haven’t started. Missourians voted against expanding sales taxes on services and repairs in November.
Oklahoma first lowered its top rate from 5.5 percent to 5.25 percent in 2012. In 2014, the state enacted a law that would lower its income tax from 5.25 percent to 5 percent, and later to 4.85 percent, if certain economic triggers were met. The current rate is 5 percent and the governor is seeking to expand taxes to make up for a budget deficit. Voters recently rejected a penny tax for education.
Arkansas reduced each of its six tax brackets by 0.1 percent effective in 2014. In 2015, the state cut rates 1 percent for people earning between $21,000 and $75,000 and plans to remove people earning less than $21,000 a year from owing tax records starting in 2019.
Wisconsin cut its top rate in 2013 from 7.75 percent to 7.65 percent and the bottom rate from 4.6 percent to 4 percent.
North Dakota cut its bottom personal income tax rate from 1.22 percent to 1.10 percent and its top rate from 3.22 percent to 2.9 percent in 2015. The state didn’t increase or expand its sales tax, but collects revenue from oil and gas taxes.