Fiscal Policy Databases

9/25/2019

NCSL provides three searchable databases on fiscal issues. Each database allows users to search using several different criteria. 

State Tax Incentive Evaluations Database

State tax incentives continue to be on state legislative agendas and more and more lawmakers have expressed interest in having information on the effect of incentives. As a result, states are starting to gather data and use evidence to systematically evaluate tax incentives.

To illustrate what sort of evaluations states are conducting, NCSL, with the generous support of The Pew Charitable Trusts, created a database of state tax incentive evaluations. Evaluations published since the start of 2008 are included and more reports will be added over time.

NCSL Contacts: Mandy Rafool and Emily Maher

State Tax Actions Database

In the first quarter of each year, NCSL releases its annual State Tax Actions report.The latest report showed net revenue changes were minimal and the largest net tax change was a net increase in sales and use taxes of $847.1 million. 

To illustrate what tax actions states are taking, NCSL put together a database detailing the states’ tax changes. The database includes all actions enacted from 2013 through 2018.

NCSL Contact: Savannah Gilmore and Emily Maher

Pension Legislation Database

Current legislation on pensions and retirement topics is available in a searchable database. You can search 2012-2018 pensions and retirement bills by topic, primary author, state, bill number, status or keyword. Pension and retirement topics include: 

  • Contribution Rates and Funding Issues
  • Cost of Living Adjustments (COLAs)
  • Deferred Retirement Option Plans (DROPs)
  • Defined Benefit Plan Changes
  • Defined Contribution, Cash Balance and Hybrid Plans
  • Divestiture
  • Ethics, Forfeiture of Benefits and Privacy
  • Governance and Investment Policy
  • Military Service Credit
  • Measures Affecting Various Classes of Public Workers (Judicial, Elected Officials, Public Safety, Teachers)
  • Pension and Retirement Studies
  • Purchase of Service Credit
  • OPEB Issues (Retiree Health Benefits)
  • Re-employment after Retirement
  • State-facilitated Retirement Savings Programs (Private Sector)
  • Taxation of Retirement Income

The database was last updated in November 2018. New measures are added as they are introduced or identified by NCSL staff.

Bills may appear twice in carry-over states. In these states, please check the last date of action to ensure the status of the bill reflects the appropriate year.

This database is made possible by the generous support of The Pew Charitable Trusts.

NCSL Contact: Luke Martel