Wealthy Americans and corporations rushed to take advantage of expiring tax breaks in the days before the Republican tax overhaul took effect, giving state governments across the country a big influx of cash as the year ended.

Two new reports out this week show state tax collections grew by 9.4 percent in the fourth quarter of 2017 — more than three times the average quarterly growth rate over the last year. Local governments saw tax receipts increase by 8.9 percent in the last three months of the year, almost three times the quarterly average, according to an analysis by the Rockefeller Institute of Government.

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Fifteen states saw their revenues grow by more than 10 percent over the fourth quarter of 2016, according to the Pew Charitable Trust’s state fiscal health project.

That’s an indication that taxpayers paid up early to take advantage of two deductions capped under Congress’s tax-reform measure.

“There are signs that a portion of the increase that we’re seeing has been driven by taxpayer behavior,” said Barb Rosewicz, research director for the state fiscal health project.

The Tax Cuts and Jobs Act, signed into law by President Trump Donald John TrumpOmar fires back at Trump over rally remarks: 'This is my country' Pelosi: Trump hurrying to fill SCOTUS seat so he can repeal ObamaCare Trump mocks Biden appearance, mask use ahead of first debate MORE in the waning days of 2017, capped the amount of state and local tax deductions taxpayers could claim on their federal return at $10,000, and it capped a deduction on mortgage interest for high-priced homes. Taxpayers who filed before the end of the year — when the caps came into effect — were able to take advantage of the unlimited deductions.

The influx of cash means two-thirds of the states collected more revenue in 2017 than their pre-recession peak, Pew found. It has taken longer for states to rebound from their recession-era slump than in previous recessions, Rosewicz said.

State and local governments collected $439 billon in tax revenue over the fourth quarter, up from $401 billion in the fourth quarter of 2016. Corporate and personal income tax revenues showed the largest increases, while sales taxes increased a more modest 4.8 percent, according to the Rockefeller Institute report.

Pew said estimated payments for personal income taxes were up 69 percent over the previous year. While stock market gains and rising wages would point to an increase in personal income tax payments, such a huge increase could only be attributed to wealthy taxpayers trying to take advantage of the changing law.

The rush to pay taxes early to take advantage of more favorable laws is common when Congress considers a tax overhaul.

The same thing happened in 2012, when Congress and the Obama administration debated whether to extend tax cuts put in place under the Bush administration. Taxpayers who feared those tax cuts would expire raced to pay early, giving states what amounted to a fiscal sugar rush in 2013.

But that meant those taxes paid in 2013 would not be paid in 2014, and many states experienced a decrease in tax receipts next year. That left some budget planners scrambling to plug holes they had not expected to face.

“Some states were caught short because they did expect more revenue than they got,” Rosewicz said.

Lucy Dadayan, a senior researcher at the Rockefeller Institute, pointed to a case pending before the U.S. Supreme Court that adds more uncertainty for state policymakers. The case, South Dakota v. Wayfair, could force online retailers to collect sales taxes on purchases made within a state, boosting revenue by as much as $13 billion per year, according to a Government Accountability Office report.

The changing federal tax code has also spurred state lawmakers to amend their own tax laws to bring the two sets of codes into alignment. Already, eight state legislatures have made revisions to their tax codes, and other states are considering their own revisions.

Rosewicz said many states still in the consideration phase are waiting to see how their revenues evolve, cognizant of the holes they faced after the 2012 tax-reform debate.

“There are a lot of states that are just standing by because they don’t want to make a move until they understand what the effects in their states are,” Rosewicz said.

The volatile energy market has taken some states that are heavily dependent on extraction taxes for a wild ride in recent years. Alaska, which gets almost all of its money from the energy sector, is still 88 percent below its pre-recession revenue levels. Wyoming, another resource-reliant state, is 36 percent below pre-recession levels.

North Dakota, on the other hand, has seen both revenues and personal income numbers spike as hydraulic fracturing — also known as fracking — has made it a major player in the energy sector. North Dakota has seen its revenue grow 31 percent over pre-recession levels. Oregon, Colorado, Minnesota, California, Maryland, Hawaii, Nevada and South Dakota are also way above their pre-recession peaks.