Research by Roger Moore


Policy Analysis | January 2020

Temporary Assistance for Needy Families (TANF)

Roger Moore

Temporary Assistance for Needy Families (TANF) is a federal assistance program administered by the U.S. Department of Health and Human Services. Established in 1996 as a replacement for Aid to Families with Dependent Children (AFDC), TANF is designed to provide struggling families with financial assistance, childcare support and job preparation to achieve self-sufficiency. Under TANF, states receive block grants from the federal government to operate their own programs to meet the following objectives:

  1. “Provide assistance to needy families so that children may be cared for in their own homes or in the homes of relatives”
  2. “End the dependence of needy parents on government benefits by promoting job preparation, work, and marriage”
  3. “Prevent and reduce the incidence of out-of-wedlock pregnancies and establish annual numerical goals for preventing and reducing the incidence of these pregnancies”
  4. “Encourage the formation and maintenance of two-parent families”1

The amount of the TANF block grant is based on states’ expenditures for AFDC during the fiscal year (FY) 1992-1995 period, when the number of public assistance recipients was relatively high.2 The total annual TANF block grant amounts to nearly $17 billion, with SLC states receiving grants from a high of $538,595,947 in Texas, to a low of $62,839,408 in Arkansas during FY 2018.3

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Other | December 2019

Issues to Watch - 2020

Anne Roberts Brody, Cody Allen and Roger Moore

As the 2020 legislative cycle approaches, legislators across the South are preparing and pre-filing legislation to address emerging and relevant policy issues in their states. With its regional focus, the Southern Legislative Conference (SLC) is uniquely positioned to identify and research current and emerging policy issues and trends. This report was prepared by Anne Roberts Brody, policy and program manager, and Roger Moore and Cody Allen, policy analysts, and provides a sampling of issues and trends that are anticipated to emerge during the 2020 legislative term. State actions referenced in this report may represent appropriate policy options for Southern lawmakers to consider and, as such, may include bills or policies originating outside the SLC region.

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Policy Analysis | December 2019

Motor Fuel Evaporation Deductions

Roger Moore

During the handling, transportation and storage of motor fuel, evaporation loss commonly occurs. Movement from production operations to refineries, followed by fuel terminals and, lastly, service stations and local storage plants, often results in a loss of fuel caused by changes in temperature and modes of transportation.1 As a result, the amount of motor fuel delivered for consumption often is less than the original amount produced and refined.

Wholesalers are obligated to pay taxes on fuel based on the amount purchased at the time of receipt, before it is delivered and sold to retail outlets. Due to evaporation, the original taxable amount of fuel may be greater than the amount that ultimately is sold to retailers. Although wholesalers collect taxes from their buyers, they may not fully recoup the taxes they paid at the time of the original purchase.

To account for this discrepancy, many states have enacted deductions for dealers, suppliers and/or distributors of motor fuel. In the SLC region, eight of the 15 states currently have deductions to offset losses from fuel evaporation, ranging from 0.004 percent up to 3 percent of the original taxable amount. A review of state codes identified fuel evaporation deductions in Alabama, Georgia, Kentucky, Louisiana, Mississippi, North Carolina, Tennessee and West Virginia. Other states have fuel-related deductions, but these are not specifically associated with evaporation loss.

Codified Fuel Evaporation Deductions
Alabama

Evaporation Deduction: 0.004 percent

§40-17-341

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More Research by Roger Moore


SLC Regional Resource | September 2019

Scoot Over: The Growth of Micromobility in the South

SLC Regional Resource | April 2019

Surprise Medical Billing in the South: A Balancing Act

Other | January 2019

Issues to Watch - 2019

SLC Issue Brief | October 2018

The Growth of Synthetic Opioids in the South

Policy Analysis | September 2018

Poverty Statistics for Southern States

Policy Analysis | August 2018

Suicide Rates in the South

Policy Analysis | August 2018

Apprenticeships in the South

Policy Analysis | June 2018

Distracted Driving Laws in SLC Member States

Policy Analysis | April 2018

SLC - China Trade Data

SLC Issue Brief | January 2018

The State of Retail in Southern States

SLC Special Series Report | December 2017

Long-Term Care in the South (Part II)

SLC Regional Resource | June 2017

STEM Teacher Preparation and Retention in the South

Policy Analysis | April 2017

Cross-State Health Insurance Policies

Policy Analysis | April 2017

Fixed-Rate Tuition Pricing

Policy Analysis | March 2017

Human Trafficking

SLC Special Series Report | January 2017

Long-Term Care in the South (Part 1)

Policy Analysis | June 2016

Pardons in SLC Member States

SLC Regional Resource | May 2016

Spread of Zika: Impact on Southern States

Policy Analysis | May 2016

Recent numbers on Zika Infections