State Tax Cut Roundup:2019 was published by the American Legislative Exchange Council (ALEC) as part of its mission to discuss, develop and disseminate model public policies that expand free markets, promote economic growth, limit the size of government and preserve individual liberty.

To be listed in State Tax Cut Roundup, a state must meet all the following criteria, which have remained consistent throughout the previous six editions of this report: 

• Substantially cut taxes at the state level
• Vote(s) occurred during the 2019 legislative session
• Tax cuts must result in a net decrease in taxes
• Tax cuts must apply broadly and neutrally, or otherwise move the state closer to the ALEC Principles of Taxation.

Link to the full report.