The 2020 state legislative sessions ended with four states enacting substantial tax relief for their citizens that was sufficient to qualify for State Tax Cut Roundup. The COVID-19 pandemic made many state governments wary of a potential budget crisis as tax revenues plummeted following the government-driven shutdown of state economies. While the tax revenue collections in 2020 were ultimately better than anticipated, this was not clear to state legislatures during tax policy discussions that took place in 2020. Consequently, few states passed net tax cuts in 2020 and even fewer qualified for this report according to our longstanding methodology. Of these states, Georgia and Iowa stand out as the states that offered the most relief to taxpayers in 2020.