Research / Government Operations


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.

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Policy Analysis | April 2021

Coronavirus Impacts on State Legislatures: 2021

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

Last updated: April 2, 2021

As of March 31, 2021, approximately 2.8 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 March 2, approximately 79 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

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 Government Operations


Comparative Data Reports | March 2021

Adult Correctional Systems, Education and Transportation

Other | December 2019

Issues to Watch - 2020

Policy Analysis | September 2019

Media Access at State Capitols

Policy Analysis | March 2019

Disposal of Coal Combustion Residuals

SLC Regional Resource | March 2019

Sports Betting in the South

Policy Analysis | April 2018

Chamber Vote Adjustment in the South

Policy Analysis | September 2017

SLC Member State Revenue Increases

Comparative Data Reports | July 2017

Adult Correctional Systems, Education and Medicaid

Policy Analysis | November 2016

Outside Legal Counsel in SLC Member States

Policy Analysis | June 2015

State Purchasing Regulations and Reform

Policy Analysis | April 2015

Primary Election Formulas of SLC Member States

Policy Analysis | February 2015

Regulation of Combat Sports

Policy Analysis | January 2015

State Occupational Boards and Commissions Fees

Policy Analysis | November 2012

Government Performance Audit Agencies

Policy Analysis | February 2012

State Employee Retirement Age in SLC Member States

Policy Analysis | April 2011

Southern States' Sunset Regulations

Policy Analysis | October 2010

Permanent Property Rights Task Forces

Policy Analysis | April 2010

Judicial Advisory Councils

Presentation | February 2010

State Unemployment Insurance: Recent Trends

Comparative Data Reports | November 2007

Adult Correctional Systems, Education, Medicaid and Revenue

SLC Regional Resource | February 2004

Judicial Selection Methods in the Southern States

SLC Regional Resource | June 2002

A Review of Southern States' No-Call Registries

SLC Special Series Report | February 2002

Election Policies and Reform in Southern States 2001

SLC Special Series Report | August 2000

Drawing the Map: Redistricting in the South