Overall, we have coded 304 articles with 653 mentions of different impacts or reactions. The articles provided information for 48 different states. The figure below shows the number of articles we collected for each state. We still need to code 51 collected articles.

Figure 1 shows the number of articles collected for each state that have information about state actions taken to address the fiscal impacts of COVID-19. This does not show the total number of actions coded, as many articles contain information about more than one action. Some of the articles may also contain duplicate information.

Figure 1. Articles with Action Information

Next, Table 1 below shows the most common types of actions we found, by article. It shows that various types of revenue cuts were more common than borrowing or actions related to reserves. Based on the table below, the most common area of expenditure cut was state_employees with 61 articles. The second most common category was k12_education with 46 articles.

Table 1. Actions by Article and State

Table 2 below shows the different expenditure cuts we found for each state. For this table, the data is not by article but by action coded so we get a full picture of the information we found. We have data about additional actions besides expenditure cuts (like using reserves, borrowing, or increasing revenue) but these were the most common and what there has been the most interest in. Of these actions, 66 were potential and 40 were actual.

Table 2. Expenditure Cuts by State

The next figure shows the number of articles that contain information about COVID-19 impacts by state. Like the earlier map, some articles may contain multiple impacts or duplicate information found in others.

Figure 2. Articles with Impact Information

The next table shows the frequency at which we coded different types of revenue impacts. The most common was tourism_tax with 53 articles. The second most common category was income_tax with 21 articles.

Table 3. Revenue Impacts by Article & State

The next table shows the types of unique revenue actions by state. Of these actions, 39 were potential and 31 were actual.

Table 4. Revenue Impacts by State