If you look over all 50 states, most state exemption levels are below the federal, so that leads to a less progressive system. In Colorado, for example, they have a new earned income tax credit this year, it's 8.5 percent of the federal. Massachusetts has had a 10 percent earned income credit. And in Wisconsin there is an EITC of around 14 percent for a family with two children. That's an interesting new development, and it's innovative, in Minnesota only.
States are actually in the process of returning a lot of sales tax revenue.
Now, I should mention that they're not literally returning sales tax revenues, they're not actually asking people to report how much they paid in sales taxes. These are typically connected to income level. These changes are not going on for no reason. There's been tremendous growth in state tax revenue. Many of these states have budget rules that limit their growth in tax revenues.