Budgets and Revenue Standing Committee

• NCSL and NGA circulate State Fiscal Facts to majority and minority leadership in the House and Senate and the House Government and Oversight, House Rules and Senate Budget Committees. (Feb.10, 2021)
• Coalition of Public and Private Sector Leaders Call on Congress to Act on COVID Relief Before Election. (Sept. 30, 2020)
• NCSL Releases Statement on the House Coronavirus Relief Proposal. (Sept. 29, 2020)
• Big 7 Statement: Letter to Treasury OIG (Sept. 10, 2020)
• Big 7 Statement: FEMA Letter to Administrator Over Proposed Change to PPE Coverage (Aug. 25, 2020)
• Big 7 Statement: Joint Statement on How Congress’ Failure to Reach Agreement on Aid to State and Local Governments Leaves Them in an Untenable Position. (Aug.13, 2020)
• Big 7 Statement: Recent Treasury Report Fails to Account for Allocated Coronavirus Relief Funds as the Country Faces Historic Drop in GDP and Record Unemployment (Aug. 3, 2020)
• State Budget (Flexible Federal Aid for Revenue Shortfall): State and Local Coalition Comes Together to Appeal for Federal Aid as Fiscal Year Ends. (June 29, 2020)
• Federal Aid to States (COVID-19 Stimulus): NCSL Joint statement calling on Congress to approve an aid package that would sustain vital services to Americans during the COVID-19 pandemic. (May 20, 2020)
• State Budget (Flexible Federal Aid for Revenue Shortfall): NCSL Joint Letter regarding Request for Federal Aid to States, Territories and Local Governments to Compensate for Lost Revenues. (May 11, 202
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• State Budget (Flexible Federal Aid for Revenue Shortfall): NCSL Letter to Congressional Leaders regarding Flexible Stimulus Funds for States to Stabilize Economy. (April 16, 2020)
• State Budget (Flexible Federal Aid for Revenue Shortfall): NCSL Letter to Congressional Leaders regarding Flexibility For States in the Coronavirus Aid, Relief, and Economic Security (CARES) Acts. (April 10, 2020)
• Taxation (State and Local Tax Deduction): NCSL letter to Speaker Pelosi in Support of the Restoring Tax Fairness for State and Localities Act. (March 23, 2020)
• State Budget (Flexible Federal Aid for Revenue Shortfall): NCSL letter to Congressional leadership requesting flexible direct aid to help support state economies during the COVID-19 pandemic. (March 21, 2020)
• Taxation (Remote Sales Tax): NCSL Letter to Chairman and Ranking Member of the House Subcommittee on Economic Growth, Tax and Capital Access regarding opposition to any legislation that would impose federal requirements for the collection of taxes from remote sellers. (March 2, 2020)
• Federal Government Shutdown: Statement from NCSL and other state and local groups calling on the President and Congress to end the partial government shutdown. (Jan. 24, 2019)
• Taxation (Remote Sales Tax): Joint Letter to U.S. House and U.S. Senate leaders opposing efforts to undermine South Dakota v. Wayfair, Inc. (Dec. 19, 2018)
• Taxation (Remote Sales Tax): NCSL Letter to U.S. House and U.S. Senate Leaders in opposition to federal legislation that seeks to limit and delay state implementation of the recent U.S. Supreme Court decision in South Dakota v. Wayfair, which allows for collection of sales taxes by remote sellers. (Sept. 18, 2018)
• Taxation (Remote Sales Tax): Testimony of Senator Curtis Bramble on behalf of NCSL at the Hearing on Examining the Wayfair decision and its Ramifications for Consumers and Small Businesses. (July 24, 2018)
• Taxation (State and Local Tax Deduction/Remote Sales Tax): NCSL Letter to Congressional Leaders regarding SALT Deduction and Tax Reform. (Nov. 16, 2017)
• Taxation (State and Local Tax Deduction): NCSL Letter to Congressional Leaders to Preserve the State and Local Tax Deduction. (Oct. 6, 2017)
• Taxation (Federal Tax Reform): Big 7 Letter to Senator Hatch on Tax Reform. (July 17, 2017)
• Taxation (Federal Tax Reform): Big 7 State and Local Government Groups Statement on Trump Tax Reform Proposal (April 26, 2017)
• Taxation (State and Local Tax Deduction/Municipal Bonds): State and Local Governments Urge Congress to Preserve the State and Local Tax Deduction and the Municipal Bond Exclusion in Tax Reform Efforts. (April 4, 2017)
• Taxation (Municipal Bonds): NCSL Joint Letter on the Preservation of the Municipal Bond Tax Exemption. (March 29, 2017)
• Pensions/Retirement: NCSL letter to the U.S. Senate opposing a resolution to overturn a rule on savings arrangements established by states for non-government employees. (Feb. 27, 2017)
• Pensions/Retirement: NCSL opposes resolution to overturn rule on savings arrangements established by states for non-government employees. (Feb. 13, 2017)
• GASB: NCSL Joint Letter regarding Section 978 of the Dodd-Frank Act. (Feb. 1, 2017)
• Municipal Bonds: NCSL Joint Letter on the Preservation of the Municipal Bond Tax Exemption. (Jan. 9, 2017)
• Taxation (Telecommunications): NCSL letter to congressional leaders regarding opposition to the Wireless Telecommunications Tax and Fee Collection Fairness Act of 2016. (Sept. 27, 2016)
• Federal Budget: NCSL letter to U.S. House and U.S. Senate Committee on Appropriations regarding FY 2017 Transportation Appropriation. (May 11, 2016)
• Tax Reform: NCSL letter to the Tax Policy Subcommittee, Ways and Means Committee regarding Hearing on Fundamental Tax Reform Proposals. (April 14, 2016)
• Pensions: NCSL Joint Letter to House Speaker regarding opposition to the Public Employee Pension Transparency Act (PEPTA), (March 14, 2016)
• Unfunded Mandates: Testimony of Senator Curt Bramble on Behalf of NCSL regarding The Unfunded Mandates Reform Act. (Feb. 24, 2016)
• Taxation (Telecommunications): Big 7 Letter regarding Internet Tax Freedom (ITFA). (Feb. 9, 2016)
• Taxation (Telecommunications): NCSL Letter to U.S. Senate opposing the inclusion of the Permanent Internet Tax Freedom Act (PITFA) in the conference report on H.R. 644. (Dec. 15, 2015)
• Pensions: NCSL Joint Letter to Leaders to express strong opposition to public pension requirements contained in the Puerto Rico Assistance Act of 2015 (S. 2381). (Dec. 15, 2015)
• Unfunded Mandates: Big 7 letter on the Unfunded Mandates Information and Transparency Act (S. 189/H.R. 50). (Nov. 17, 2015)
• Federal Budget (Wildfire Disaster Funding): NCSL Letter to U.S House and U.S. Senate on Wildfire Disaster Funding. (Oct. 19, 2015)
• Taxation (Telecommunications, Remote Sales Tax): NCSL Letter to House and Senate Leaders regarding the Internet Tax Freedom Act (ITFA) Remote Sales Tax Collection. (Sept. 16, 2015)
• Taxation (Remote Sales Tax): NCSL Letter to Rep. Jason Chaffetz, Chairman, Committee on Oversight and Government Reform, commending his leadership in drafting the “Remote Transactions Parity Act of 2015”. (June 15, 2015)
• Taxation (Remote Sales Tax): NCSL Testimony of Senator Debbie Smith, Nevada, President, NCSL and Senator Curt Bramble, Utah, President-elect, NCSL before the Committee on the Judiciary Subcommittee on Regulatory Reform, Commercial and Antitrust, Law Hearing on Nexus Issues (June, 2, 2015)
• Taxation (Federal Tax Reform): NCSL Letter to Sen. Orrin Hatch and Sen. Ron Wyden regarding Senate Finance Committee’s request for recommendations on bipartisan tax reform. (April 15, 2015)
• Taxation (Tax Reform/State and Local Tax Deductibility): NCSL Letter to Rep.Kevin Brady, Rep. Jim McDermott, and Rep. Marsha Blackburn regarding Legislation to make permanent the deduction of state and local general sales tax (H.R. 622). (March 23, 2015)
• State Budget: State and Local Fiscal Facts: 2015. Fiscal conditions of State and Local Governments (Feb. 20, 2015)
• Taxation (Remote Sales Tax): NCSL Letter to House Speaker John Boehner regarding the consideration of legislation to collect state sales tax on remote transactions. (Jan. 26, 2015)
• Taxation (Remote Sales Tax): NCSL Letter to Speaker John Boehner to express disappointment with the announcement by your office that the Marketplace Fairness Act (MFA) will not move forward this year in the House of Representatives. (Nov. 17, 2014)
• Federal Budget: Letter to U.S. House and Senate Leaders Urging Current Funding Levels for the Army National Guard (ARNG) in the FY 2015 National Defense Authorization Act (NDAA) be maintained. Attachment incuded NCSL Executive Committee Emergency Resolution-Preserve the Army National Guard (July 15, 2014)
• Federal Budget: State and Local Groups’ Letter to Congress on Funding and Financing Surface Transportation and the Highway Trust Fund (July 7, 2014)
• Pensions: NCSL Joint Letter to Commissioner Gallagher Remarks Before the Municipal Security Rulemaking Board (June 16, 2014)
• Taxation (Remote Sales Tax): NCSL Letter to Representative Bob Goodlatte, Chairman, U.S. Judiciary Committee regarding "origin sourcing” or “hybrid origin sourcing". (April 29, 2014)
• Unfunded Mandates: NCSL Letter to House Leaders on the Unfunded Mandates Information and Transparency Act (H.R. 899) (Feb. 27, 2014)

Federal Budget

• Introduction to the Federal Budget Process (Congressional Research Service, February 2020)
• Federal Budgeting Overview (Government Accountability Office)
• The Federal Budget in 2018: An Infographic (Congressional Budget Office, June 2019)
• Options for Reducing the Deficit (Congressional Budget Office Report, December 2018)
• Federal Debt and the Statutory Limit (Congressional Budget Office Report, March 2017)
• Budget Concepts and Process (Congressional Budget Office)
• The Budget Reconciliation Process: Stages of Consideration (Congressional Research Service, January 2017)

Federal Funding

• Federal Grants to State and Local Government (Congressional Budget Office Report, March 2013)
• Federal Grants to State and Local Government: A Historical Perspective on Contemporary Issues (Congressional Research Service, May 2019)
• Federal Grants to State and Local Government for Investment (Congressional Research Service, January 2019)
• Federal Grants to State and Local Governments (Government Accountability Office)

Federal Revenue and Tax

• Taxes (Congressional Budget Office)
• The Joint Committee on Taxation of the U.S. Congress

Legislative Budget Process

• NCSL "Separation of Powers: Appropriation Powers"

Legislative Oversight

• NCSL Legislative Oversight of Emergency Executive Powers

Mandates (Federal/Unfunded)

• Mandates (Congressional Budget Office)

Program Evaluation

• NCSL National Program Evaluation Society

Property Tax

• Property Taxation on Communications Providers: A Primer for State Legislatures

Regulations

• The Federal Register: The Daily Journal of the U.S. Government

Sales Tax

• Marketplace Facilitator Sales Tax Collection Model Legislation

State Budgets

• NCSL Research: State Budget Conditions
• NCSL Research: State Budget Procedures
• NCSL Report: A Guide to Better State Budgeting Practices
• NCSL Report: Performance-Based Budgeting in the States
• NCSL: Performance Based Budgeting Fact Sheet
• NCSL Report: Revenue Estimating in the States

State and Local Revenues and Taxes

• NCSL Research: State Revenues and Tax Policy
• NCSL State Tax Actions Database
• NCSL State Tax Incentive Evaluations Database
• NCSL Report: Earmarking State Taxes
• Tax Expenditure Budgets and Reports: Best Practices
• NCSL Tax Policy Handbook for State Legislators, 3rd Edition
• PEW Research: State Fiscal Trends and Analysis