The Tax Cut and Jobs Act passed by Congress on December 22, 2017 eliminated all miscellaneous itemized deductions for the tax years 2018 through 2025. State legislators, therefore, may not claim miscellaneous itemized deductions under the...

Most often, you find a legislative chamber controlled by one political party.  In any of the 60 chambers with an even number of seats, however, an equal split may occur.  And tied chambers are more and more frequent. Every even-year...

The roles and responsibilities of legislative leaders vary considerably among the states. Listed below are brief synopses of the duties typically associated with selected leadership positions. 

Barring a last-minute compromise, the federal government will shutdown on April 9 with the expiration of the sixth continuing resolution passed for FY 2011. Without legislation to provide appropriations, the federal government cannot make or...

The Unfunded Mandates Reform Act of 1995 (UMRA) was adopted in an effort "...to curb the practice of imposing unfunded Federal mandates on States and local governments." According to the Congressional Budget Office (CBO), UMRA defines a...