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OHIO’S 1ST DISTRICT: THE COMEBACK AT A GLANCE
The district: the city of Cincinnati, dozens of other Hamilton County communities, and all of Warren County — on current boundaries; a new map adopted October 31, 2025 takes effect with the 2026 elections, so figures on today's boundaries will shift. Median household income was $82,099 in 2024, about 14% above Ohio's $72,212; the median owner-occupied home was worth $336,300, below the $360,600 national median.
Education Freedom Account Act
The Education Freedom Account Act establishes a universal education savings account (ESA) program. A state without an existing ESA can enact this model policy in whole. A state that already operates an ESA can use this model policy in part to widen eligibility, close funding gaps with district schools, or make the program easier for families and providers to use.
Iowa: The Great American Comeback
On January 1, 2025, Iowa’s income tax became a single flat 3.8% rate—down from graduated rates topping out at 5.7% in 2024 (Iowa Capital Dispatch, 2025a), reform that lifted Iowa to #17 overall and #11 on the individual income tax component of the Tax Foundation’s 2026 State Tax Competitiveness Index (Tax Foundation, 2026a). Now the Working Families Tax Cuts (WFTC), enacted as the One Big Beautiful Bill (OBBB) and signed July 4, 2025, stack federal relief on top of that state advantage—in a state where unemployment runs a full point below the Nation’s.
Alaska: The Great American Comeback
The Working Families Tax Cuts (WFTC), enacted as the One Big Beautiful Bill (OBBB) and signed July 4, 2025, deliver what supporters call the largest federal tax relief for working families in a generation, just as the state’s unemployment rate breaks out of a years-long rut.
New Mexico: The Great American Comeback
New Mexico’s economy has never been bigger—and Washington just delivered the largest federal tax relief for working families in a generation, the Working Families Tax Cuts (WFTC), enacted as the One Big Beautiful Bill (OBBB) and signed July 4, 2025. Because New Mexico’s incomes and tax bills run below the national average, the new relief stretches further here than in most states.