Fourteen states passed substantial “pro-growth” tax cuts this year, according to a free-market group that advocates for limited taxation. The American Legislative Exchange Council, which has courted controversy from the left for providing a forum for businesses, state legislators and nonprofits to share free-market policy proposals, identified the states in the list based on whether tax cuts made in the 2014 legislative session met a number of criteria, including contributing to a net decline in taxes over the legislative session. “Taxes fundamentally create a barrier between work and reward, and while tax revenue is needed to fund the core functions of government, the tax system should burden people and businesses as little as possible,” the report’s authors write. What constitutes “pro-growth” tax policy is among the most hotly contested state policy issues. Conservatives generally believe limited taxes attract residents and encourage the creation or relocation of businesses and jobs. To that end, states such as Texas and South Dakota have aggressively tried to lure businesses from other states. Liberals generally disagree, arguing that firms and individuals do not generally move because of state tax rates. Instead, they argue, business and residents are driven away by the underfunding of infrastructure, public safety and other services — often the result of such tax cuts. Outside of its advocacy for cutting taxes, ALEC’s list will no doubt court controversy for other reasons: The group has become a target of the left in recent years over its past support of “Stand Your Ground” self-defense laws and what liberals have lately described as the group’s resistance to efforts at addressing climate change. Several tech giants have withdrawn from the group under pressure from the left over ALEC’s approach to climate change. Earlier this month oil, gas and coal industry lobbyists met with state legislators in private meetings at an ALEC summit in Washington, D.C. To qualify for ALEC’s pro-growth tax reform list, a state tax cut had to be substantial, lead to a net decline in taxes over the legislative session, be applied broadly and neutrally (in other words, without favoring any particular kind of economic activity) or otherwise adhere to the group’s “Principles of Sound Tax Policy.” The states on the list span the range of ALEC’s own Rich States, Poor States economic outlook rankings for 2015. Indiana, the best-positioned state for next year among those that passed tax cuts, passed a tax package this year that will ultimately lower the corporate tax rate to 4.9 percent over the next few years. Blue states New York and Rhode Island also qualified for ALEC’s end-of-year list, thanks to corporate income tax cuts passed this year. New York decided to cut its corporate tax rate from 7.1 percent to 6.5 percent, its lowest level since 1968, according to the Tax Foundation. Rhode Island approved a cut to its corporate income tax rate from 9 percent to 7 percent. Several states also reduced estate and inheritance taxes. The 14 states on ALEC’s list were: Arizona, Florida, Indiana, Kansas, Maryland, Michigan, Minnesota, Missouri, Nebraska, New York, Ohio, Oklahoma, Rhode Island and Wisconsin.