Research / Fiscal Affairs


Policy Analysis | April 2021

Appropriations and Revenue Committee Structures in the South

Nick Bowman and Roger Moore

The appropriation of state funds through the budget and regulation of state revenue collections are two of the most critical tasks of state legislatures. The budget sets the state's goals and priorities for the next fiscal year or biennium, while tax rates ensure that the state has sufficient revenue to meet those goals. Consequently, legislative committees dedicated to appropriations and revenue have an essential role in this process. State legislatures have numerous structures for appropriations and revenue committees. Some chambers have an Appropriations Committee and a Ways and Means Committee, while others have multiple committees dedicated to separate appropriations categories. This report examines the different appropriations and revenue committee structures in the South.

Continue Reading

View the full program recording

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


Comparative Data Reports | March 2021

Adult Correctional Systems, Education and Transportation

Comparative Data Reports (CDRs) are prepared annually by select SLC states’ fiscal research departments. These reports track revenue sources, appropriations levels, performance measures, and a multitude of other metrics in Southern states. A useful tool for legislators and legislative staff alike, CDRs are available for adult correctional systems, education, Medicaid, and transportation.

Continue Reading
2020-2021
Chair
Representative John Read, Mississippi

Representative
John Read

Mississippi

2020-2021
Vice Chair
Senator Kerry Roberts

Senator
Kerry Roberts

Tennessee

Immediate
Past Chair

Representative
Penny Houston

Georgia

Committee
Liaison
Cody Allen

Cody Allen
Policy Analyst


Since its creation, members of the SLC Fiscal Affairs & Government Operations Committee have focused on myriad fiscal issues impacting state budgets and finances. Committee appointees include many of the finance and appropriations chairs from across the South, alongside others with fiscal expertise. The committee routinely examines the impact of the federal budget on state finances; state revenues and expenditures; national and regional economic outlooks; historical and developing fiscal trends; performance-based budgeting; e-commerce and taxation; and public pension plans. For more than 40 years, select fiscal research departments in the SLC member state legislatures have continued to provide annual Comparative Data Reports (CDRs), tracking revenue sources, appropriations levels, performance measures, and a multitude of other metrics in Southern states. A useful tool for legislators and legislative staff alike, CDRs are available for adult correctional systems, education, Medicaid and transportation.

More SLC Research into Fiscal Affairs


Policy Analysis | December 2020

Hospital Property Tax Exemptions in SLC States

Webinar | August 2020

New and Expanded Revenue Streams

Policy Analysis | January 2020

Temporary Assistance for Needy Families (TANF)

SLC Regional Resource | March 2019

Sports Betting in the South

Other | January 2019

Issues to Watch - 2019

Policy Analysis | September 2018

Poverty Statistics for Southern States

Policy Analysis | September 2017

SLC Member State Revenue Increases

Comparative Data Reports | July 2017

Adult Correctional Systems, Education and Medicaid

Webinar | December 2015

SLC State Pensions: Latest Developments

Policy Analysis | July 2015

Public Pension Trends and Developments

Presentation | September 2014

Transportation Funding in the States

Policy Analysis | November 2013

Southern States' Legislative Budget Formats

Policy Analysis | January 2013

Fiscal and Economic Trends in the South

Presentation | July 2012

State Retirement Systems: Recent Trends

SLC Fiscal Alert | July 2012

Public Pensions: Emerging Trends

Comparative Data Reports | July 2012

Medicaid, Revenue and Transportation

Presentation | January 2012

State Retirement Systems: Recent Trends

SLC Regional Resource | January 2012

Municipal Bonds: Trends in 2011

Presentation | November 2011

State of State Budgets

Policy Analysis | October 2011

State Revenue Trends

Policy Analysis | November 2010

Economic Impact of the Great Recession

Presentation | October 2010

State Fiscal Issues

Presentation | July 2010

State Fiscal and Economic Outlook

Comparative Data Reports | November 2009

Adult Correctional Systems, Education and Revenue

Presentation | May 2009

State Fiscal and Economic Outlook

Presentation | May 2009

Fiscal Outlook for the States

Presentation | March 2009

State Retirement Systems: Recent Trends

Presentation | March 2009

Fiscal Outlook for the States

Presentation | February 2009

Economic Status of the States

SLC Issue Alert | December 2008

Mid-Year Education Budget Reductions

SLC Issue Alert | June 2008

Actuarial Estimates in Public Pensions

SLC Special Series Report | June 2008

Innovative Programs in Funding State Homeland Security Needs

Comparative Data Reports | November 2007

Adult Correctional Systems, Education, Medicaid and Revenue

Presentation | November 2006

State Retirement Systems: Recent Trends

SLC Regional Resource | January 2006

State Rural Initiatives: Where the Money Comes From

SLC Special Series Report | October 2004

America's Public Retirement Systems: Stresses in the System

SLC Special Series Report | October 2004

Doing the Math: Southern State School Finance Systems

Presentation | December 2002

The Fiscal Crunch Confronting the South

Comparative Data Reports | November 2000

Adult Correctional Systems and Medicaid