Heartland Research & Commentary

A Georgia legislator plans to propose an education reform that has garnered significant national attention: the Parent Trigger.

With gasoline prices reaching all-time highs, some activists and politicians are attacking oil and gas companies for not fully developing the federal leases for energy production they hold, and the

As Congress considers whether to allow the capital gains tax rate to increase at the beginning of 2013, states across the nation are debating whether to change their own capital gains tax rates.

In the past few years members of Congress have proposed several bills to expand states’ ability to tax purchases made online and from mail-order catalogs.

Several states either have begun transitioning away from franchise taxes or are considering repeal. A franchise tax is a state tax levied on businesses and partnerships chartered within a state.

Now that President Barack Obama has won reelection, the U.S. Department of Health and Human Services has extended the deadlines for states to implement health insurance exchanges.

Cloud computing has fundamentally changed how consumers purchase and use software and computing services, by moving many of the functions online.

In the past three years, more than 20 states have passed legislation modifying teacher evaluation systems, and more have committed to do the same in Race to the Top or No Child Left Behind waiver a

A new report pinpoints education savings accounts as the next-generation school voucher system for states committed to real education reform.

South Carolina will soon have to decide whether to expand its Medicaid programs by accepting additional federal funding.