This resource is designed primarily to provide assistance for those states that were not operating an STC program before Feb 22, 2012 –the date that the Middle Class Tax Relief and Job Creation Act of 2012 took effect. 

Step-by-step instructions, tools and resources to help walk you through the development process are below. States with existing programs may wish to review the recommendations and materials for the purpose of improving your STC program;however the following steps outline the basic strategies that apply to states that are at the STC “starting gate”.