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The SALT Road

Jared Walczak

State and local tax (SALT) policy news and analysis from Jared Walczak, President of Walczak Policy Consulting and Senior Fellow at the Tax Foundation.

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Latest Issues

How Tax Policy Fared on the Ballot in 2026

On a night in which voters gave Republicans a drubbing, they mostly rejected sweeping tax changes while locking in recent reforms and sending a message that the affordability agenda runs, at least in part, through the tax code. In red and b...

4 days ago
2

Final Thoughts on Florida Amendment 3

The following op-ed was accepted for publication by a Florida paper but ultimately did not run, likely because there had already been so much Amendment 3 content. While it doesn’t break significant new ground, I’m sharing it here as a summa...

6 days ago
3

Europe’s Wealth Tax Experience

The proposed California wealth tax would be the first in the U.S., but European countries have considerable experience with wealth taxes and have almost invariably repealed them as failed experiments. Proposition 40 is a far more aggressive...

11 days ago
5

Tax-Related Ballot Measures – Election Night Guide

Voters across the country will weigh in on dozens of tax-related ballot measures on Election Day. My colleagues and I at the Tax Foundation have summarized many of these measures here, and we will be tracking results on Election Night. Toda...

15 days ago
3

Taxing Yesterday’s Servers at Today’s Prices

In a new paper with the National Taxpayers Union, I explore the tangible personal property (TPP) taxation of data centers and other cutting-edge, capital-intensive industries. I shared a short primer on TPP taxes a few months ago and won’t...

20 days ago
1

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  • Jared Walczak

    Jared Walczak is president of Walczak Policy Consulting and a Senior Fellow at the Tax Foundation. He is also a member of the faculty of IPT, serves on the state tax advisory board of ISPL, and contributes to Tax Notes State magazine.

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