This Reports and Briefing Papers analyzes several options for raising revenue for the Pennsylvania state budget which would fall much less on middle- and low-income families than the existing Pennsylvania state and local tax system. The analysis in this paper underscores that Pennsylvania can raise the critical revenues needed to address the state’s structural deficit and invest in education and vital services without raising taxes substantially on the middle class ”Ò and could, in fact, raise more revenue while cutting middle-class taxes.