Research by Cody Allen


Policy Analysis | April 2021

Coronavirus Impacts on State Legislatures: 2021

Mikko Lindberg, Roger Moore, Nick Bowman, Cody Allen, and Amanda Budd

Last updated: April 15, 2021

As of April 15, 2021, approximately 2.9 million people worldwide, including 548,000 Americans, have died from the coronavirus pandemic. On December 11, 2020, the U.S. Food and Drug Administration (FDA) approved an emergency use authorization for Pfizer/BioNTech’s coronavirus vaccine. On December 18, 2020, the FDA issued an emergency use authorization for the Moderna vaccine for use in individuals 18 or older. On February 27, 2021, the FDA issued an emergency use authorization for Johnson & Johnson’s single-dose vaccine. The Centers for Disease Control and Prevention (CDC) has developed a recommended schedule for states to administer these vaccines. As of April 15, approximately 123 million vaccinations have been administered in the United States. Against this backdrop, Southern legislatures are convening for their 2021 legislative sessions.

This SLC Policy Analysis, updated as new measures are implemented, tracks the special measures that Southern legislatures are adopting in order to meet safely in 2021.

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Webinar | March 2021

Going the Distance II: Remote Work Implications for State Income Tax Collections

Cody Allen

As a consequence of the ongoing pandemic, many individuals and businesses have implemented short- and long-term shifts to teleworking. As nine states - including three in the South - do not levy individual income taxes, this work-from-home transition has led to a sizeable virtual workforce whose employers may be located in a state with a very different income tax structure than the one in which employees now reside and work. This program examines how this transition may impact state income tax collections and also explores the arguments over a state income tax collections case – New Hampshire v. Massachusetts – pending petition before the U.S. Supreme Court.

Presentations:

Richard Cram, Director, National Nexus Program Mutlistate Tax Commission, Washington, D.C.
Mobile Workforce Legislation: An Analysis by the Multistate Tax Commission


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Webinar | March 2021

Preparing the Workforce of Tomorrow: COVID-19 and Computer Science Education

Cody Allen

During the past year, pandemic-related disruptions have upended traditional learning and business operations leading to a virtual shift for students and workers across the country. Despite this, only 47 percent of high schools nationally offer computer science courses, leaving many students unprepared for this new environment. According to a 2020 report from the Code.org Advocacy Group, a nationwide computer science education alliance, only five states in the nation and one in the South - Arkansas - have implemented all of the recommended policy frameworks to establish computer science as a fundamental part of the K-12 education system. This program examines the state of computer science education and training in the South and discusses how policymakers can best prepare students for an increasingly technology-dependent future.

Presentations:

Anthony Owen, Director, Computer Science Education, Department of Education, Arkansas
Amy Roberts, Director, State Government Affairs, Code.org, Minnesota