State and Local Finances for 2023

On September 11, 2025 we updated the state and local spending and revenue for FY 2023 using the new Census Bureau State and Local Government Finances summaries for FY 2023 released on July 31, 2025.  (See also Annual Survey of State and Local Government Finances). The release includes state and local spending for the United States as a whole and the 50 individual states and the District of Columbia.

State and local spending and revenue for FY2023 are now actual historical spending as reported by the Census Bureau. In addition, the Census Bureau published updated tables for 2021 and 2022.

We have updated the "guesstimated" state and local finances for FY2024-30 as indicated in our "guesstimate" blog entries.

We have also updated data for individual local government units with data for 2023. 

Beginning in 2022 the Census Bureau has changed the value for Line 56 Direct Expenditure and Line 7 General Revenue from own sources, as follows:

We have decided to end our publication of non-insurance trust cash and security holdings.

However, to keep the time series at usgovernmentspending.com consistent, we have decided to add insurance-trust values back into Line 56 and Line 7 values. 

State FY23 Taxes Update

On October 21, 2023 usgovernmentspending.com updated FY2023 state revenue with quarterly tax data released by the US Census Bureau on September 11, 2023.  Local tax data was updated by assuming that local taxes for 2023 changed by the same percent as state taxes of the same type.

$ billion	FY2023 Estimate	FY2023 Actual
State Income Tax Revenue	$641	$329
Total State Revenue	$3,050	$2,501

State and local spending projections for FY2024 to FY2028 have been reestimated using the "Guesstimate" method.

Federal Tax Collections by State for 2022

On July 21, 2023 we updated the federal tax collections by state for 2020, 2021, 2022, using IRS data from SOI Tax Stats - Gross Collections, by Type of Tax and State - IRS Data Book Table 5.

You can see current Federal Revenue by State here.

State and Local Finances for 2021

On June 30, 2023 we updated the state and local spending and revenue for FY 2021 using the new Census Bureau State and Local Government Finances summaries for FY 2021 released on June 28, 2023.  (See also Annual Survey of State and Local Government Finances). The release includes state and local spending for the United States as a whole and the 50 individual states and the District of Columbia.

State and local spending and revenue for FY2021 are now actual historical spending as reported by the Census Bureau.  Previously state spending and revenue for FY2021 were actual, and local spending and revenue were estimated.  The following table shows the difference between estimated and actual local spending and revenue for FY2021:

FY 2021	Estimated $ billion	Actual $ billion
Local Spending	$2,058	$2,203
Local Revenue	$1,545	$1,642

We have updated the "guesstimated" state and local finances for FY2022-28 as indicated in our "guesstimate" blog entries.

We have also updated data for individual local government units with data for 2021. 

State Spending for 2021

 On January 6, 2023 the US Census Bureau released data on state finances for FY 2021 here and here, including spending and revenue for each individual state and for all states combined.

On January 7, 2023 we updated state and local spending and revenue data for FY2021 through FY2027 as follows:

1. We replaced "guesstimated" state spending and revenue data for FY2021 using the new FY2021 data from the Census Bureau.
2. We replaced "guesstimated" local spending and revenue data for FY 2021 with estimates for each spending and revenue category using the trends in state finances between FY 2020 and FY 2021.
3. We replaced "guesstimated" state revenue data for FY 2022 with data from the Census Bureau's quarterly state tax summary here.
4. We replaced "guesstimated" local revenue data for FY 2022 with estimates for each category using trends for each category of state revenue between FY 2020 and FY 2021.
5. We replaced "guesstimated" state and local spending and revenue for FY 2022 thru FY2027 with new guesstimates based on the latest Census Bureau data for FY 2021 state finances and FY 2022 quarterly tax data.

But there is a problem.

Up through 2018 the Census Bureau reports state government pensions with item codes: X11, X12, X14. And it reported employee retirement income and contributions with item codes: X01, X02, X05, X08. 

No more. 

Instead the Census Bureau reports the following item codes: X01, X30, X40, X52, X70.

But we can't find the current "code lists" that are used in the Census Bureau's State Government Finances report. The Code List page only has the old code list. As of this hour.

But, using advanced juggle-ology, it seems that: 

Code X40 replaces X11, X12, and X14 to yield pension payments. This almost balances with overall Total Spending for the US and sample states.

Codes X01, X30, X52, X70 replace X01, X02, X05, X08 to yield pension contributions and income. This almost balances overall Total Revenue for the US and sample states.

So the state finances data on usgovernmentspending.com published for 2020 contains juggled data. 

Here is the comparison of our "guesstimate" vs. "actual:"

State Finances for FY2021
Estimate vs. Actual

$ billion	Guesstimate	Actual
Spending	$2,228	$2,265
Revenue	$2.060	$2,101

We expect the Census Bureau to release local spending and revenue data for FY 2021 not earlier than Summer 2023.

State FY22 Taxes Update

On December 9, 2022 usgovernmentspending.com updated FY2022 state revenue with quarterly tax data released by the US Census Bureau on September 8, 2022.  Local tax data was updated by assuming that local taxes for 2021 changed by the same percent as state taxes of the same type.

$ billion	FY2022 Estimate	FY2022 Actual
State Income Tax Revenue	$652	$608
Total State Revenue	$2,180	$2,101

State and local spending projections for FY2023 to FY2027 have been reestimated using the "Guesstimate" method.

State and Local Finances for 2020

On July 6, 2022 we updated the state and local spending and revenue for FY 2020 using the new Census Bureau State and Local Government Finances summaries for FY 2020 released on July 5, 2022.  This includes state and local spending for the United States as a whole and the 50 individual states and the District of Columbia.

State and local spending and revenue for FY2020 are now actual historical spending as reported by the Census Bureau.  Previously state spending and revenue for FY2020 were actual, and local spending and revenue were estimated.  The following table shows the difference between estimated and actual local spending and revenue for FY2020:

FY 2020	Estimated $ billion	Actual $ billion
Local Spending	$2,069	$2,129
Local Revenue	$1,443	$1,488

We have updated the "guesstimated" state and local finances for FY2021-27 as indicated in our "guesstimate" blog entries.

We have also updated data for individual local government units with data for 2020. But, the Census Bureau has changed the codes for all the local government units, starting in 2018, and it will take a while to provide multi-year charts.

State Spending for 2020

On December 16, 2021 the US Census Bureau released data on state finances for FY 2020 here and here, including spending and revenue for each individual state and for all states combined.

On December 17, 2021 we updated state and local spending and revenue data for FY2020 through FY2026 as follows:

1. We replaced "guesstimated" state spending and revenue data for FY2020 using the new FY2020 data from the Census Bureau.
2. We replaced "guesstimated" local spending and revenue data for FY 2020 with estimates for each spending and revenue category using the trends in state finances between FY 2019 and FY 2020.
3. We replaced "guesstimated" state revenue data for FY 2021 with data from the Census Bureau's quarterly state tax summary here.
4. We replaced "guesstimated" local revenue data for FY 2021 with estimates for each category using trends for each category of state revenue between FY 2019 and FY 2020.
5. We replaced "guesstimated" state and local spending and revenue for FY 2021 thru FY2026 with new guesstimates based on the latest Census Bureau data for FY 2020 state finances and FY 2021 quarterly tax data.

But there is a problem.

Up through 2018 the Census Bureau reports state government pensions with item codes: X11, X12, X14. And it reported employee retirement income and contributions with item codes: X01, X02, X05, X08. 

No more. 

Instead the Census Bureau reports the following item codes: X01, X30, X40, X52, X70.

But we can't find the current "code lists" that are used in the Census Bureau's State Government Finances report. The Code List page only has the old code list. As of this hour.

But, using advanced juggle-ology, it seems that: 

Code X40 replaces X11, X12, and X14 to yield pension payments. This almost balances with overall Total Spending for the US and sample states.

Codes X01, X30, X52, X70 replace X01, X02, X05, X08 to yield pension contributions and income. This almost balances overall Total Revenue for the US and sample states.

So the state finances data on usgovernmentspending.com published for 2020 contains juggled data. 

Here is the comparison of our "guesstimate" vs. "actual:"

State Finances for FY2020
Estimate vs. Actual

$ billion	Guesstimate	Actual
Spending	$1,987	$2,088
Revenue	$1,858	$1,957

We expect the Census Bureau to release local spending and revenue data for FY 2020 not earlier than Summer 2021.

State FY21 Taxes Update

On October 1, 2021 usgovernmentspending.com updated FY2021 state revenue with quarterly tax data released by the US Census Bureau on September 8, 2021.  Local tax data was updated by assuming that local taxes for 2021 changed by the same percent as state taxes of the same type.

$ billion	FY2021 Estimate	FY2021 Actual
State Income Tax Revenue	$509	$608
Total State Revenue	$2,044	$2,120

State and local spending projections for FY2022 to FY2026 have been reestimated using the "Guesstimate" method.

State and Local Finances for 2019

On August 4, 2021 we updated the state and local spending and revenue for FY 2019 using the new Census Bureau State and Local Government Finances summaries for FY 2019 released on July 29, 2021.  This includes state and local spending for the United States as a whole and the 50 individual states and the District of Columbia.

State and local spending and revenue for FY2019 are now actual historical spending as reported by the Census Bureau.  Previously state spending and revenue for FY2019 were actual, and local spending and revenue were estimated.  The following table shows the difference between estimated and actual local spending and revenue for FY2019:

FY 2019	Estimated $ billion	Actual $ billion
Local Spending	$1,995	$2,041
Local Revenue	none	$1,427

We have updated the "guesstimated" state and local finances for FY2020-26 as indicated in our "guesstimate" blog entries.

We have also updated data for individual local government units with data for 2019. But, the Census Bureau has changed the codes for all the local government units, starting in 2018, and it will take a while to provide multi-year charts.

State Finances for 2019

On December 1, 2020 the US Census Bureau released data on state finances for FY 2019 here and here, including spending and revenue for each individual state and for all states combined.

On January 8, 2021 we updated state and local spending and revenue data for FY2019 through FY2025 as follows:

1. We replaced "guesstimated" state spending and revenue data for FY2019 using the new FY2019 data from the Census Bureau.
2. We replaced "guesstimated" local spending and revenue data for FY 2019 with estimates for each spending and revenue category using the trends in state finances between FY 2018 and FY 2019.
3. We replaced "guesstimated" state revenue data for FY 2020 with data from the Census Bureau's quarterly state tax summary here.
4. We replaced "guesstimated" local revenue data for FY 2020 with estimates for each category using trends for each category of state revenue between FY 2018 and FY 2019.
5. We replaced "guesstimated" state and local spending and revenue for FY 2020 thru FY2025 with new guesstimates based on the latest Census Bureau data for FY 2019 state finances and FY 2020 quarterly tax data.

But there is a problem.

Up through 2018 the Census Bureau reports state government pensions with item codes: X11, X12, X14. And it reported employee retirement income and contributions with item codes: X01, X02, X05, X08. 

No more. 

Instead the Census Bureau reports the following item codes: X01, X30, X40, X52, X70.

But we can't find the current "code lists" that are used in the Census Bureau's State Government Finances report. The Code List page only has the old code list. As of this hour.

But, using advanced juggle-ology, it seems that: 

Code X40 replaces X11, X12, and X14 to yield pension payments. This almost balances with overall Total Spending for the US and sample states.

Codes X01, X30, X52, X70 replace X01, X02, X05, X08 to yield pension contributions and income. This almost balances overall Total Revenue for the US and sample states.

So the state finances data on usgovernmentspending.com published for 2019 contains juggled data. 

Here is the comparison of our "guesstimate" vs. "actual:"

State Finances for FY2019
Estimate vs. Actual

$ billion	Guesstimate	Actual
Spending	$1,929	$1,917
Revenue	$2,001	$1,955

We expect the Census Bureau to release local spending and revenue data for FY 2019 not earlier than Summer 2021.

State and Local Finances for FY 2018

On October 6, 2020 we updated the state and local spending and revenue for FY 2018 using the new Census Bureau State and Local Government Finances summaries for FY 2018 released on September 16, 2020.  This includes state and local spending for the United States as a whole and the 50 individual states and the District of Columbia.

State and local spending and revenue for FY2018 are now actual historical spending as reported by the Census Bureau.  Previously state spending and revenue for FY2018 were actual, and local spending and revenue were estimated.  The following table shows the difference between estimated and actual local spending and revenue for FY2018:

FY 2019	Estimated $ billion	Actual $ billion
Local Spending	$1,955	$1,961
Local Revenue	$1,392	$1,399

We have updated the "guesstimated" state and local finances for FY2019-25 as indicated in our "guesstimate" blog entries.

We have also updated data for individual local government units with data for 2018.

State FY20 Taxes Update

On September 22, 2020 usgovernmentspending.com updated FY2020 state revenue with quarterly tax data released by the US Census Bureau on September 9, 2020.  Local tax data was updated by assuming that local taxes for 2020 changed by the same percent as state taxes of the same type.

$ billion	FY2020 Estimate	FY2020 Actual
State Income Tax Revenue	$487	$487
Total State Revenue	$2,099	$2,088

State and local spending projections for FY2021 to FY2025 have been reestimated using the "Guesstimate" method.

Add Federal Intergovernmental Transfers for Individual States

Up to now, usgovernmentspending.com has shown so-called "intergovernmental transfers" for displays of spending for the gross finances of all states, but not for individual states.

But the Census Bureau publishes, in its Annual Survey of State and Local Government Finances, numbers for intergovernmental transfers, both for all states together in the United States as a whole, and for each individual states.

In response to a request from a user, usgovernmentspending.com now shows intergovernmental transfers for individual states. But the amount is shown as a value of federal spending and as a negative value of intergovernmental transfer. This is done to avoid double counting, because the proceeds of each intergovernmental transfer is already shown in the spending on programs at the state and local level.

For instance, for education spending for Alabama in 2017, the latest year with data, we show:

$ billion	Federal	Gov. Xfer.	State	Local	Total
Education	1.69	-1.69	6.22	7.94	14.16

But there is a problem. The total shown in the Historical Table 12.3 in the Federal Budget for federal grants to state and local governments is not the same as the amount of intergovernmental transfers. For instance, in 2017 the Feds show total education grants to states and local governments at $57.3 billion, but the total of education intergovernmental transfers in the Census Bureau data under code B21 is $90.7 billion. Right now, we do not know what the difference means.

Revised State and Local Finances for 2012-2017

Recently the Census Bureau has updated its State and Local Government Finance Historical Datasets and Tables for the years 2012 thru 2017. usgovernmentspending.com updated its state and local data on June 3, 2020. The changes are typically minor, as shown in the following table for state and local finances for the entire United States showing Total Spending and Total Revenue in billions of dollars.

Year	State Spending			State Revenue			Local Spending			Local Revenue
$ billion	Before	After	Diff	Before	After	Diff	Before	After	Diff	Before	After	Diff
2012	1,497	1,504	+4	1,368	1,338	-30	1,651	1,651	0	1,077	1,074	-3
2013	1,516	1,526	+10	1,668	1,696	+28	1,662	1,662	0	1,155	1,153	-2
2014	1,550	1,574	+24	1,814	1,807	-7	1,712	1,713	+1	1,229	1,220	-9
2015	1,634	1,639	+5	1,555	1,559	+4	1,763	1,763	0	1,206	1,199	-7
2016	1,692	1,703	+9	1,499	1,500	+1	1,814	1,826	+12	1,212	1,215	+3
2017	1,765	1,764	-1	1,892	1,872	0	1,895	1,897	+2	1,336	1,336	0

Similar changes may apply to individual states.

The spending and revenue data for individual cities, counties, and special districts has also been updated.

State Finances for 2018

On February 25, 2020 the US Census Bureau released data on state finances for FY 2018 here and here, including spending and revenue for each individual state and for all states combined.

On April 1, 2020 we updated state and local spending and revenue data for FY2018 through FY2025 as follows:

1. We replaced "guesstimated" state spending and revenue data for FY2018 using the new FY2018 data from the Census Bureau.
2. We replaced "guesstimated" local spending and revenue data for FY 2018 with estimates for each spending and revenue category using the trends in state finances between FY 2017 and FY 2018.
3. We replaced "guesstimated" state revenue data for FY 2019 with data from the Census Bureau's quarterly state tax summary here.
4. We replaced "guesstimated" local revenue data for FY 2019 with estimates for each category using trends for each category of state revenue between FY 2017 and FY 2018.
5. We replaced "guesstimated" state and local spending and revenue for FY 2019 thru FY2025 with new guesstimates based on the latest Census Bureau data for FY 2018 state finances and FY 2019 quarterly tax data.

State Finances for FY2018
Estimate vs. Actual

$ billion	Guesstimate	Actual
Spending	$1,839	$1,849
Revenue	$1,963	$1,943

We expect the Census Bureau to release local spending and revenue data for FY 2018 not earlier than Summer 2020.

State and Local Finances for FY 2017

On November 1, 2019 we updated the state and local spending and revenue for FY 2017 using the new Census Bureau State and Local Government Finances summaries for FY 2017 released on October 30, 2019.  This includes state and local spending for the United States as a whole and the 50 individual states and the District of Columbia.

State and local spending and revenue for FY2017 are now actual historical spending as reported by the Census Bureau.  Previously state spending and revenue for FY2017 were actual, and local spending and revenue were estimated.  The following table shows the difference between estimated and actual local spending and revenue for FY2017:

FY 2017	Estimated $ billion	Actual $ billion
Local Spending	$1,850	$1,895
Local Revenue	$1,254	$1,335

The Census Bureau proposes to update revised state and local finances for 2016 in December 2019

We have updated the "guesstimated" state and local finances for FY2018-24 as indicated in our "guesstimate" blog entries.

UPDATE 11/04/2019:

We have updated data for individual local government units with data for 2017.

State FY19 Taxes Update

On September 17, 2019 usgovernmentspending.com updated FY2019 state revenue with quarterly tax data released by the US Census Bureau on September 17, 2019.  Local tax data was updated by assuming that local taxes for 2019 changed by the same percent as state taxes of the same type.

$ billion	FY2019 Estimate	FY2019 Actual
State Income Tax Revenue	$480	$466
Total State Revenue	$2,108	$2,071

State and local spending projections for FY2020 to FY2024 have been reestimated using the "Guesstimate" method.

State Finances for FY2017

On May 3, 2019 the US Census Bureau released data on state finances for FY 2017 here, including spending and revenue for each individual state and for all states combined.

On May 3, 2019 we updated state and local spending and revenue data for FY2018 through FY2024 as follows:

1. We replaced "guesstimated" state spending and revenue data for FY2017 using the new FY2017 data from the Census Bureau.
2. We replaced "guesstimated" local spending and revenue data for FY 20176 with estimates for each spending and revenue category using the trends in state finances between FY 2016 and FY 2017.
3. We replaced "guesstimated" state revenue data for FY 2018 with data from the Census Bureau's quarterly state tax summary here.
4. We replaced "guesstimated" local revenue data for FY 2018 with estimates for each category using trends for each category of state revenue between FY 2016 and FY 2017.
5. We replaced "guesstimated" state and local spending and revenue for FY 2018 thru FY2024 with new guesstimates based on the latest Census Bureau data for FY 2017 state finances and FY 2018 quarterly tax data.

State Finances for FY2017
Estimate vs. Actual

$ billion	Guesstimate	Actual
Spending	$1,752	$1,769
Revenue	$1,520	$1,894

We expect the Census Bureau to release local spending and revenue data for FY 2017 not earlier than Summer 2019.

State FY18 Taxes Update

On September 20, 2018 usgovernmentspending.com updated FY2018 state revenue with quarterly tax data released by the US Census Bureau on September 13, 2018.  Local tax data was updated by assuming that local taxes for 2018 changed by the same percent as state taxes of the same type.

$ billion	FY2018 Estimate	FY2018 Actual
State Income Tax Revenue	$406	$441
Total State Revenue	$1,545	$1,601

State and local spending projections for FY2019 to FY2023 have been reestimated using the "Guesstimate" method.