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Tax Trigger Happy: Design Hits and Misses in Georgia, South Carolina, and West Virginia

taxfoundation.org · published 20 May 2026

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The State Income Tax Divergence Read at the source ↗

taxfoundation.org

https://taxfoundation.org/taxedu/glossary/individual-income-tax/

taxfoundation.org

https://taxfoundation.org/location/arkansas/

taxfoundation.org

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taxfoundation.org

https://taxfoundation.org/location/south-carolina/

taxfoundation.org

https://taxfoundation.org/location/utah/

taxfoundation.org

https://taxfoundation.org/location/west-virginia/

taxfoundation.org

https://taxfoundation.org/location/missouri/

taxfoundation.org

https://taxfoundation.org/location/virginia/

taxfoundation.org

https://taxfoundation.org/research/all/state/designing-tax-triggers-lessons-states/

taxfoundation.org

https://taxfoundation.org/taxedu/glossary/inflation/

taxfoundation.org

https://taxfoundation.org/taxedu/glossary/inflation-indexing/

taxfoundation.org

https://www.legis.ga.gov/legislation/70350

legis.ga.gov

https://taxfoundation.org/taxedu/glossary/standard-deduction/

taxfoundation.org

https://taxfoundation.org/taxedu/glossary/recession/

taxfoundation.org

https://www.scstatehouse.gov/query.php?search=DOC&searchtext=4216&category=LEGISLATION&session=126&conid=76674290&result_pos=0&keyval=1264216&numrows=10

scstatehouse.gov

https://www.wvlegislature.gov/Bill_Status/bills_text.cfm?billdoc=sb392%20sub1%20enr.htm&yr=2026&sesstype=RS&billtype=B&houseorig=S&i=392

wvlegislature.gov

https://house.mo.gov/Bill.aspx?bill=HJR173&year=2026&code=R

house.mo.gov

https://taxfoundation.org/taxedu/glossary/sales-tax/

taxfoundation.org

https://taxfoundation.org/taxedu/glossary/tax-base/

taxfoundation.org

https://taxfoundation.org/taxedu/glossary/tax-pyramiding/

taxfoundation.org