Understanding Federal Agency Grant Disbursement, Payment Processes, and “Freezes”
This In Focus describes how federal agencies administer grant program funding, including the statutory authorities, regulatory provisions, and grant program guidance that informs the grant payment dis...
The Evolution of P.L. 86-272’s State Income Tax Immunity for Income Derived from Interstate Commerce
Enacted in 1959, P.L. 86-272, 73 Stat. 555 (codified at 15 U.S.C. §§ 381-384), limits the power of states to impose a net income tax on out-of-state sellers who have limited business activities within...