Fair apportionment is a constitutional requirement. According to Complete Auto Transit Inc. v. Brady, 430 U.S. 274 (1977), to be fairly apportioned, a state tax on corporate income must be limited to ...

Discover how apportionment divides losses among insurers, real estate expenses, and financial responsibilities. Learn ...

Apportionment, or the process of determining the number of seats each state has in the U.S. House of Representatives, happens like clockwork at this point. Every 10 years, the Census Bureau counts how ...

Since the first census of the United States in 1790, counts that include both citizens and noncitizens have been used to apportion seats in the House of Representatives, with states gaining or losing ...

Americans just voted for their representatives in the House of Representatives in the 2022 midterm election, and two years ago, they completed census forms. Both of those activities are the direct ...

When businesses conduct operations across state lines, the states must develop processes to prevent unfair and excessive taxation. The states use two primary methods to determine a company's tax ...

The Supreme Court recently decided to hear Trump vs. New York, a case challenging the Trump administration’s decision to exclude undocumented immigrants from the 2020 census counts that would be used ...

Noncitizens have been included in the U.S. Census count that determines how many congressional seats each state receives since 1790. A bill that would exclude noncitizens from the U.S. Census count ...