Biden's Combined Federal State Capital Gains Tax Rate: DC, CA, NY, NJ Total Rates Over 50 Percent: Map

From Tax Foundation, April 23, 2021, "Top Combined Capital Gains Tax Rates Would Average 48 Percent Under Biden’s Tax Plan" by Garrett Watson and Erica York:

President Joe Biden’s American Families Plan will likely include a large increase in the top federal tax rate on long-term capital gains and qualified dividends, from 23.8 percent today to 39.6 percent for higher earners. When including the net investment income tax, the top federal rate on capital gains would be 43.4 percent. Rates would be even higher in many U.S. states due to state and local capital gains taxes, leading to a combined average rate of 48 percent compared to about 29 percent under current law.

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Source: Tax Foundation

Thirteen states and the District of Columbia would have a top combined capital gains tax rate north of 50 percent. California, New York, and New Jersey would have combined rates of more than 54 percent. Top combined rates in some localities would go even higher. For example, New York City levies a local capital gains rate of 3.876 percent, which means an investor would pay an all-in rate of nearly 58.2 percent. Residents of Portland, Oregon would face a top capital gains rate of 57.3 percent.

State-By-State Average Of K-12 Schools Offering Full-Time, In-Person Instruction: Chart

From Reason, "Republicans Open Schools, Democrats Still Keeping Them Closed: The latest data underscore an appallingly partisan split on what should be a more science-based decision." by Matt Welch, 4.19.2021:

... state-by-state average of K-12 schools offering full-time, in-person instruction, as updated April 18 by Burbio:

Source: Burbio Via Reason

Do you see the pattern? The 10 most open states on the left—Wyoming, Arkansas, Florida, South Dakota, Utah, Nebraska, Montana, Texas, North Dakota, and Louisiana, in that order—have wildly disparate COVID mortality, ranging from Utah's 67 per 100,000 residents to South Dakota's 221. But what they have in common is politics: All 10 voted in 2020 for Donald Trump, all 10 have Republican-controlled state legislatures, all except Louisiana have a Republican governor, all except Montana have two Republican U.S. senators, and in all 10 a majority of the state's delegation to the House of Representatives hails from the GOP.

Deep red states open schools.

What about the 10 most closed states on the right side of that bar graph? Maryland, Oregon, California, Washington, New Mexico, Hawaii, Virginia, Illinois, New Jersey, and Nevada also share more in their politics than they do in the pandemic. All 10 voted for Joe Biden in 2020, all 10 have Democratic-controlled state legislatures, all except Maryland have a Democratic governor, all 10 have two Democratic U.S. senators, and in all 10 a majority of the state's House delegation sits on the left side of the aisle.

Deep blue states keep schools closed.

Per Capita State And Local Government Tax Collections

From Tax Foundation, "How High Are State and Local Tax Collections in Your State?" by Janelle Cammenga:

Tax collections of $11,311 per capita in the District of Columbia surpass those in any state. The five states with the highest tax collections per capita are New York ($9,829), Connecticut ($8,494), North Dakota ($7,611), New Jersey ($7,423), and Hawaii ($7,332). The five states with the lowest tax collections per capita are Tennessee ($3,286), Alabama ($3,527), South Carolina ($3,705), Mississippi ($3,767), and Arizona ($3,824).

Source: Tax Foundation

Some of these results are less intuitive than others. For example, even though North Dakota ranks third for state and local tax collections, the resource-rich state generates a substantial part of its tax revenue from severance taxes on oil and natural gas, which are borne mainly by consumers outside North Dakota. As a result, North Dakota joins the ranks of high-tax states in terms of per capita collections even though the tax burden on North Dakotans is comparatively low.

 It’s worth noting that severance taxes are only one of many examples of the “tax exporting” that states engage in. Travel taxes—such as hotel, car rental, and meal taxes—also disproportionately impact nonvoting nonresidents who have few means of redress.