And with such disparities in state population (and thus, congressional district size and composition), the value of each person’s vote varies depending on where they live. Because we’ve adopted a system of “zero-sum apportionment,” it means that in order for residents of any state to gain representation, residents of other states have to lose. Statehood for the District of Columbia and/or Puerto got an concerning email from turbotax Rico would require some states to lose representatives. Reapportionment sets into motion a cascade of changes that have significant implications for democratic representation. State congressional maps are redrawn and the party controlling each state’s legislature gets to decide how that’s done. This often results in a gerrymandered map that benefits the controlling party for the next ten years.
Businesses that operate in more than one state may also be asking their tax departments or preparers, “Why do we owe state taxes in multiple states? ” Similar to individuals, businesses must allocate their profits to different taxing jurisdictions. In terms of federal spending, an apportionment is an OMB-approved plan to use budgetary resources in specific amounts, for specific purposes and time periods. An apportionment is legally binding, and obligations and expenditures (disbursements) that exceed it are a violation of the Antideficiency Act. An apportionment clause is a common provision found in both property and liability insurance policies. An apportionment clause prescribes the method for determining an insurer’s portion of liability for loss where a property is covered by more than one insurance policy.
What is Apportionment?
After all, each one still gets two Senate seats, giving them representation in the upper chamber that is entirely out of proportion to their populations. Montana’s population is right on the bubble, so its second seat is not assured. Likewise, Rhode Island could conceivably keep its second seat, but it is not likely, based on a Washington Post analysis of census data. Early in the nation’s history, the number of House seats grew with the population. But since 1913, except for a temporary increase when Alaska and Hawaii became states, the number of representatives has remained steady at 435.
- Like electronically delivered goods and services before them, cryptoassets map uneasily onto existing corporate income tax laws and have outpaced states’ and taxing agencies’ efforts to respond.
- In accounting, apportionment refers to how a business divvies up and attributes its gross income.
- On July 20, 2022, the House Oversight and Reform Committee released documents confirming that former President Donald Trump’s administration had tried to add an American citizenship question to the 2020 census questionnaire as part of a strategy for altering the population numbers used to divide up seats in Congress and the Electoral College.
Even states that grow in population may still lose seats if their growth is less robust than that of other states. To understand why there’s so much inequality in the population-based chamber, imagine a country like the United States but much smaller. It has only two states, Bluetah, population 60, and Yelloware, population 20. All content on this website, including dictionary, thesaurus, literature, geography, and other reference data is for informational purposes only.
Apportionment in Real Estate
Bluetah’s population hasn’t grown at all, but Yelloware’s has doubled from 20 to 40. These examples are programmatically compiled from various online sources to illustrate current usage of the word ‘apportionment.’ Any opinions expressed in the examples do not represent those of Merriam-Webster or its editors. Publication 131-D, 2023 Withholding Income Tax Payment and Return Dates, has been updated to include the specific due dates for withholding payments and Form IL-941, Illinois Withholding Income Tax Return.
The method of equal proportions
Throughout the winter, special House and Senate committees convened to explore potential compromises. Simultaneously, a group of veteran political leaders gathered in Washington as an unofficial “peace convention” to consider a range of measures intended to appease the Deep South. If you live or work in more than one state, you must allocate your income to those states to determine your state income taxes due to each. On July 20, 2022, the House Oversight and Reform Committee released documents confirming that former President Donald Trump’s administration had tried to add an American citizenship question to the 2020 census questionnaire as part of a strategy for altering the population numbers used to divide up seats in Congress and the Electoral College. It isn’t all bad news for Rhode Island and other small states expected to lose representation in the House.
But there is also a concept of “substantial nexus” or “economic nexus” that includes out-of-state businesses owning or leasing property in a state, having a partnership or other strategic business relationship with affiliates, or having some other form of physical or economic presence in a state. Apportionment divides business income subject to state corporate income or other business taxes to jurisdictions based on formulas to determine taxes due in each state. Incorrect apportionment can result in incorrect payments and state tax audits. House of Representatives refers to the total number of congressional districts (or seats) into which the land area of the United States proper has been divided. There are an additional five delegates to the House of Representatives.
Again, the sourcing rules applicable to a transaction may vary depending on whether the transaction involves a sale of tangible personal property, intangible property, services, financial instruments, or digital products—thus, determining how the cryptoasset is classified is a prerequisite to determining which set of sourcing rules the taxpayer should follow. Adding to the complexity, the practical difficulties of determining how and where to source gain from cryptocurrency can be significant given the presumed anonymity of trading on a blockchain, particularly in states that use market-based sourcing. In market-based sourcing states, taxpayers are to some extent required to locate their customers to determine where the cryptoasset is being used or where the benefit of the cryptoasset is received.
Apart from the requirement that each state is to be entitled to at least one representative in the House of Representatives, the number of representatives in each state is in principle to be proportional to its population. Since the adoption of the Constitution, five distinct apportionment methods have been used. The United States also has comparatively massive constituencies for OECD members, with almost three times more constituents per legislator on average than Japan and Mexico. The U.S. has the third most populous average legislative districts in the world (second if the EU’s European Parliament is not included). These teams need compliance solutions to stay on top of their company’s state income tax obligations.