Budgets and Revenue Committee Description

The Budgets and Revenue Committee is one of nine standing committees. It is responsible for protecting the states' interests in federal decisions regarding fiscal matters including annual action on the federal budget.

More information on the NCSL Standing Committees can be found here.

Purposes

The purposes of the Budget and Revenue Committee are:

  • To examines federal and state policies with fiscal implications, including: funding for services and programs; budget processes; tax and revenue systems; legislative oversight; unfunded mandates; and state-local fiscal relations.
  • To promote the exchange of ideas and information.

Membership of the Committee

Committee members serve two-year terms and include both legislators and legislative staff. Committee officers, selected by NCSL's president and president-elect, serve two-year terms.

Membership of the NCSL Standing Committees can be found here.


Activities

Members can communicate electronically with others interested in legislative information issues by subscribing to the listserv. Newsletter and other materials are regularly posted to the listserv. To subscribe, send an e-mail message and type subscribe in the body of the message.

Jurisdiction

Issue Area

Resources

Federal Budget
  1. An overview of the federal budget process can be found here.
  2. Introduction to the Federal Budget Process (Congressional Research Service, December 2012)
  3. Federal Budgeting Overview (Government Accountability Office)
  4. The Federal Budget in 2016: An Infograpgic (Congressional Budget Office, February 2017)
  5. Options for Reducing the Deficit (Congressional Budget Office Report, Dec. 2016)
  6. Federal Debt and the Statutory Limit (Congressional Budget Office Report, March 2017)
  7. Budget Concepts and Process (Congressional Budget Office)
  8. How the Congressional Budget Reconcilation Process Works
  9. 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 Revenue and Tax
  1. Taxes (Congressional Budget Office)
  2. The Joint Committee on Taxation of the U.S. Congress
  3. Federal Tax Reform in the 115th Congress
Income Tax  
Legislative Budget Process NCSL "Separation of Powers: Appropriation Powers"
Legislative Oversight  
Mandates (Federal/Unfunded) 
  1. NCSL "Mandate Monitor"
  2. Mandates (Congressional Budget Office)
Pensions
  1. NCSL Research: Pensions
  2. NCSL Pensions and Retirement State Legislative Database  
Program Evaluation  
Property Tax Property Taxation on Communications Providers: A Primer for State Legislatures
Public Finance   
Regulations The Federal Register: The Daily Journal of the U.S. Government 
Sales Tax  
State Budgets
  1. NCSL Research: State Budget Conditions
  2. NCSL Research: State Budget Procedures
  3. NCSL Report: A Guide to Better State Budgeting Practices
  4. NCSL Report: Performance-Based Budgeting in the States
  5. NCSL: Performance Based Budgeting Fact Sheet
  6. NCSL Report: Revenue Estimating in the States
  7. NCSL: Principles of a High Quality Revenue System
State and Local Revenues and Taxes
  1. NCSL Research: State Revenues and Tax Policy 
  2. NCSL State Tax Actions Database
  3. NCSL State Tax Incentive Evaluations Database 
  4. NCSL Report: Earmarking State Taxes
  5. Tax Expenditure Budgets and and Reports: Best Practices 
  6. NCSL Tax Policy Handbook for State Legislators, 3rd Edition
  7. PEW Reseach: State Fiscal Trends and Analysis 
State-Local Relations  

Letters and Testimony

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)

GASBNCSL Joint Letter regarding Section 978 of the Dodd-Frank Act. (Feb. 1, 2017)

Municipal BondsNCSL 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 ReformNCSL letter to the Tax Policy Subcommittee, Ways and Means Committee regarding Hearing on Fundamental Tax Reform Proposals. (April 14, 2016)

PensionsNCSL 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)

PensionsNCSL 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 MandatesBig 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 BudgetState 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)

PensionsNCSL 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 MandatesNCSL Letter to House Leaders on the Unfunded Mandates Information and Transparency Act (H.R. 899) (Feb. 27, 2014)

Federal BudgetNCSL Letter to House and Senate Budget Committees on FY2014 Budget (Dec. 2, 2013)