States are considering tradeoffs between implementing high-earner and wealth taxes or broad rate cuts, with some weighing plans to swap income tax for broader sales tax. There is disagreement over the potential impact of targeting high earners, with some arguing it will worsen states' fiscal positions and others seeking to hike taxes on the wealthy. The approaches differ along partisan lines, with republican-leaning states moving to cut income taxes and democratic states seeking to increase taxes on the wealthy.