Finance

South Dakota v. Wayfair Inc. (U.S. Sup. Ct. - Merits Brief)

Finance: Should the U.S. Supreme Court abrogate the Quill Corp. v. North Dakota, 504 U.S. 298 (1992), sales-tax-only, physical-presence requirement.

South Dakota v. Wayfair Inc. (U.S. Sup. Ct. - Petition Brief)

Finance: Should the U.S. Supreme Court abrogate the Quill Corp. v. North Dakota, 504 U.S. 298 (1992), sales-tax-only, physical-presence requirement.

NSBA Statement on Preserving the State and Local Tax Deduction (SALT)

NSBA Executive Director & CEO Thomas J. Gentzel today released the following statement in response to congressional action related to President Trump’s proposed tax reform, which includes the elimination of the State and Local Tax (SALT) Deduction:

City of San Gabriel v. Flores (U.S. Sup. Ct. - Petition Brief)

Employment & Labor: Does the Fair Labor Standards Act allow employers, when calculating the overtime rate, to exclude payments to an employee that are entirely unrelated to his hours of employment

Schwartz v. Lopez/Duncan v. State of Nevada

The Nevada Supreme Court has ruled that the Nevada’s Education Savings Accounts (ESA) program, also known as SB 302, does not violate Article 11, Section 2 of the Nevada Constitution, which requires the state legislature to provide for “a uniform system of common schools.” It also concluded that SB 302 does not run afoul of Article 11, Section 10, which prohibits the use of public funds for sectarian purpose.

Hamilton Cnty. Sch. Bd. v. Haslam

HCBOE's response to state's motion to dismiss school funding equity suit.

Pension Communication Resources Guide

A guide to new accounting and financial reporting standards for public pensions.

Hamilton Cnty. Bd. of Educ. v. Haslam

Tennesee school districts' school funding adequacy suit legal complaint

Video: Is public education worth the cost?

What’s a public education worth? Can we quantify the value of education?

A new animated video from the National School Boards Association’s Center for Public Education does just that.

Intended for a broad audience, “Is It Worth It?” graphically shows the value education adds to American society.

Campaign for Fiscal Equity v. State of New York, No. 74 (N.Y. June 26, 2003)

The New York Court of Appeals, New York’s highest court, has ruled that the state’s system of funding public education fails to provide New York City public school students with an opportunity for a meaningful high school education as mandated by the state constitution.

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