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Aligning Kentucky’s Tax Code for Growth

Executive Summary Overview Tax reform has been on Kentucky lawmakers’ minds for years, and while significant progress has been made recently, substantial work remains to be done. In 2018, the General Assembly made important strides in creating a more neutral, pro-growth tax structure even while generating a net increase in revenue. With its reduction in […]

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Our equality and liberty are on the line

SYMPOSIUM By Fatima Goss Graves on Nov 29, 2021 at 7:11 pm This article is part of a symposium on the upcoming argument in Dobbs v. Jackson Women’s Health Organization. A preview of the case is here. Fatima Goss Graves is the president and CEO of the National Women’s Law Center. In Dobbs v. Jackson Women’s Health […]

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Money for safety-net hospitals at stake in dispute over Medicare payment formula

CASE PREVIEW By John Aloysius Cogan Jr. on Nov 28, 2021 at 7:02 pm When it comes to highlighting the complexity of the Medicare Act and its hospital payment rules, Becerra v. Empire Health Foundation doesn’t disappoint. The case generates a whirlwind of interpretive complication as the parties spar over the proper application of a […]

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Court will consider effort by North Carolina legislators to intervene to defend state voter-ID law

SCOTUS NEWS By Amy Howe on Nov 24, 2021 at 3:13 pm In a surprise pre-Thanksgiving order, the Supreme Court on Wednesday added one new case to its merits docket for the 2021-22 term. In Berger v. North Carolina State Conference of the NAACP, the justices will weigh in on an effort by Republican legislators […]

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The morning read for Wednesday, Nov. 24

JUST IN: The court issues its only opinion of the day… and it’s in Mississippi v. Tennessee, a dispute over interstate groundwater. No ruling on the Texas abortion law today. Here’s the unanimous opinion in Mississippi v. Tennessee: https://www.supremecourt.gov/opinions/21pdf/143orig_1qm1.pdf Source

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In dispute over groundwater, court tells Mississippi it’s equitable apportionment or nothing

OPINION ANALYSIS By Robin Craig on Nov 23, 2021 at 2:18 pm The Middle Claiborne Aquifer, as depicted in a 2020 report from a court-appointed special master. Less than two months after oral argument, in its first interstate groundwater case, the Supreme Court unanimously decided that Mississippi must rely on a doctrine known as equitable […]

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The Surprising Challenge of Too Much Tax Revenue—and Florida’s No-Gas-Tax Solution

Florida Governor Ron DeSantis (R) knows how to make a splash, and his proposal to suspend the state’s gas tax—temporarily, but without a specific end date—will only burnish that reputation. Citing rising prices at the pump and the state’s substantial revenue surplus, the governor is calling upon the legislature to take the state’s gas tax […]

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Bonus Depreciation Helps Disadvantaged Workers, Study Finds

One concern that some lawmakers and academics share is whether policies that incentivize investments in capital, such as full expensing or bonus depreciation, may hurt workers by encouraging firms to automate. A new paper casts doubt on that concern and finds the opposite—low-skilled workers are most helped by policies that encourage capital investments because those […]

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Ohio’s CAT Is Out of the Bag

Coming out of the pandemic, the state of Ohio is estimating significant tax revenue growth, and a group of Ohio lawmakers is looking to take advantage and repeal the Commercial Activity Tax (CAT). Ohio’s CAT, implemented in 2005 as part of tax reform that lowered and consolidated business taxes, is one of only a few […]

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Mississippians Would Benefit from Sustainable Income Tax Reduction

Thanks to increased tax revenues from higher consumer spending, sustained economic growth, and both the primary and secondary effects of federal COVID-19 relief programs, many states are flush with cash, and a significant number have used at least some of their surplus to provide tax relief. Many Mississippi lawmakers would like to join them. As […]