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Pam Thomas

Film Tax Credit Costs Per Year

Analysis

Kentucky Should Learn from the Past and Not Expand Its Expensive and Ineffective Film Tax Credit

The Senate Appropriations and Revenue Committee made a last-minute change to House Bill 249 to bring back a bad idea...

Pam Thomas | March 15, 2021

tax return

Analysis

The General Assembly Must Resist an Expensive Double-Dip Tax Break and Instead Provide Targeted Aid to Businesses that Really Need Help

As Kentucky recovers from the pandemic and the resulting recession, it is important for state policymakers to invest in families, communities and businesses that need help to get back on...

Pam Thomas | February 8, 2021

Money Harvest slot machine thumbnail 1

Analysis

Any Action on Proliferating Slot Machines Must Raise Artificially Low Tax Rate

A recent state Supreme Court ruling has threatened the operation of thousands of slot machines across Kentucky because they do not meet the definition of "pari-mutuel wagering” associated with the...

Jason Bailey and Pam Thomas | December 16, 2020

budget preview cover image

Report

Defeating the Pandemic and Building a Robust Recovery: A Preview of the Budget of the Commonwealth

In the 2021 short legislative session, the Kentucky General Assembly will be tasked with crafting a new state budget for 2022. In addition to protecting Kentucky’s existing critical services, there...

Dustin Pugel, Ashley Spalding, Pam Thomas and Anna Baumann | December 14, 2020

UI taxes lower than ever 1

Analysis

Kentucky’s Inadequate and Outdated Unemployment Insurance Taxes Need to Be Modernized

As unemployment claims surged in Kentucky due to COVID-19 related layoffs, the state’s unemployment insurance (UI) trust fund was quickly exhausted. Kentucky is one of 21 states and territories that...

Pam Thomas and Jason Bailey | December 1, 2020

unemploymentimage

Report

COVID-19 Crisis Demonstrates Need for State Improvements to Unemployment Insurance in Kentucky

Unemployment insurance (UI) is one of the most effective programs available to help laid-off workers meet their basic needs and allow economies to bounce back during downturns. As a partial...

Dustin Pugel, Jason Bailey and Pam Thomas | November 17, 2020

Report

How Kentucky Should Spend Remaining Coronavirus Relief Fund Monies

The federal government provided $1.6 billion in Coronavirus Relief Fund (CRF) monies to the state of Kentucky as part of the CARES Act that passed Congress on March 27th. As...

Jason Bailey, Pam Thomas and Dustin Pugel | September 28, 2020

Analysis

Kentucky Must Continue Momentum Reducing Jail and Prison Population

As we enter the seventh month of the COVID-19 pandemic, jails and prisons have been among the top “hotspots” for COVID-19 at the same time incarcerated individuals are among the...

Ashley Spalding, Dustin Pugel, Pam Thomas and Carmen Mitchell | September 3, 2020

Analysis

Federal Relief Shored Up Kentucky’s Budget, but New Projections Raise Big Concerns About Remainder of Year

The economic downturn caused by the COVID-19 pandemic has harmed Kentucky’s revenues and budget, but in the last fiscal year the impact was softened by substantial federal relief to families,...

Pam Thomas | September 2, 2020

Analysis

Kentucky’s Largest Cities Spend a Quarter of Their Budgets on Police

Amid growing attention to harmful overpolicing of Black communities, many are calling on cities to begin shifting public resources away from policing toward social services, mental health, affordable housing and...

Dustin Pugel and Pam Thomas | June 11, 2020

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