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Related Topic: Fiscal

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Topic Descriptions

Contribution Rates and Funding Issues

Includes legislation related to employee contribution rates to pensions as well as legislation addressing pension funding issues. 

Cost-of-Living Adjustments

Includes legislation related to cost-of-living adjustments for pension and retirement plans. 

Defined Benefit Plan Changes

Includes legislation related to changes in states’ defined benefit pension plans. 

Defined Contribution and Hybrid Plans

Includes legislation related to states’ defined contribution and hybrid retirement plans. 

Deferred Retirement Option Plans

Includes legislation focusing on deferred retirement option plans. 


Includes legislation related to general divestiture as well as divestiture from any environmental, social or governance factors. 

Early Retirement Incentives

Includes legislation related to incentives for employees to retire early. 

Ethics/Forfeiture of Benefits/Privacy

Includes legislation related to ethics around pensions, forfeiture of retiree benefits and privacy. 

Governance and Investment Policy

Includes legislation that focuses on governance of public pensions as well as various investment policies for pension funds. This topic also includes aspects of investment decisions based on environment, social and governance factors. 

General Service Credit

Includes legislation that focuses on service credits such as purchasing service credit and military service credit. 

Pension and Retirement Studies

Includes legislation related to legislative studies and study committees created to advise future pension legislation. Also includes legislation focused on risk reporting and stress testing public pension plans. 

Pensions – Public Sector Employees

Includes legislation related to pensions for public sector employees. 

Pensions – Private Sector Employees

Includes legislation related to pensions for private sector employees. 

Reemployment after Retirement

Includes legislation related to reemployment of retirees after drawing pension funds. 

Retiree Health Benefits

Includes legislation focused on health care and benefits through pension funds for retirees. 

State-Federal Issues

Includes legislation that relates to state and federal regulations of pension funds. 

Taxation of Retirement Income

Includes legislation related to taxation of retirement and pension income for retirees.

Related Resources

FY 2025 State Budget Status

This page tracks the status of FY 2025 state budgets as they are passed by state legislatures and signed by governors.

State Taxation of Short-Term Rentals

Discover the intricate landscape of short-term rental taxation as states consider policy reforms. Uncover the diverse approaches states employ to subject short-term rentals to property and lodging taxation, gaining insights into the evolving regulatory frameworks shaping this dynamic sector.

State Tax Toolkit

All states have a unique and varying reliance on different types of taxes such as sales, personal income, corporate income, property, severance taxes and more. This page provides a centralized location for a variety of state tax policy resources.
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