Robert

The child tax credit has long served as a reliable buffer against the rising cost of raising children. However, low-income families often face barriers due to ineligibility for the legal income filing threshold. The structure may deprive these families of the financial relief the child tax credit provides.  In light of recent enhancements made to […]

In 2025, Congress passed significant reforms to the Supplemental Nutrition Assistance Program, shifting financial burdens to state governments. As a result, states must plan for increased costs, tighter budgets and potential service reductions. State budget officers, education departments and social-service agencies should act now to prepare for changes rolling out from 2026 through 2028. The […]

On July 4, 2025, President Donald Trump signed the One Big Beautiful Bill Act (OBBBA) into law, which brought with it major changes to United States clean energy policy. The bill’s impact stretches far and wide, impacting oil and gas leasing, agricultural conservation, fossil fuel royalty rates and sustainable energy tax credits.  In many ways, […]

Opportunity Zones are a federal economic development tool created to encourage long-term investment in low-income communities nominated by state governments and certified by the U.S. Department of the Treasury. Established by Congress through the 2017 Tax Cuts and Jobs Act, the program offers tax incentives for reinvesting capital gains into Qualified Opportunity Funds. Investments have […]

Oil and Gas Royalties: How the Federal Bill Could Impact State Revenue in Energy-Producing States The oil and gas industry produces federal revenue that supports a variety of government programs. In 2023, oil and natural gas leases accounted for 93% of the total federal revenue from onshore leasable federal lands, totaling $8.497 billion. Royalties made up the […]