DOCSLIB.ORG

Arizona Form 2018 Arizona Corporation Income Tax Return 120

Total Page：16

File Type：pdf, Size：1020Kb

Download full-text PDF Read full-text
Arizona Form 2018 Arizona Corporation Income Tax Return 120 Arizona Form 2018 Arizona Corporation Income Tax Return 120 For information or help, call one of the numbers listed: o It is not a member of an affiliated group that elected to Phoenix (602) 255-3381 file an Arizona consolidated return. From area codes 520 and 928, toll-free (800) 352-4090 • A corporation that has income from business activity that Tax forms, instructions, and other tax information is taxable entirely within Arizona is a “wholly Arizona corporation.” If you need tax forms, instructions, and other tax information, go to the department’s website at www.azdor.gov. Entity Classification Under the Federal "Check-the- Income Tax Procedures and Rulings Box Rules" These instructions may refer to the department’s income tax The federal tax classification of an entity under the federal procedures and rulings for more information. To view or print "check-the-box rules" determines the entity's classification for these, go to our website and click on Reports & Legal Research Arizona tax purposes. Refer to the department’s ruling, CTR then click on Legal Research and select a document and a 97-1, Federal “Check-The-Box Rules” on Elective Tax category type from the drop down menus. Classification. Publications Limited Liability Companies To view or print the department’s publications, go to our website and click on Reports & Legal Research. Then click on A limited liability company that makes a valid federal election Publications. to be taxed as a corporation must file an Arizona corporate income tax return. A single member limited liability company that is disregarded as an entity is treated as a branch or division General Instructions of the owner, and is included in the tax return of its owner. Which Corporations Must File a Return? Refer to the department’s ruling, CTR 97-2, Limited Liability Companies, for further information. Every corporation subject to the Arizona Income Tax Act of 1978 must file an Arizona corporate income tax return. Electing Small Business Corporations Disaster Relief for Out-of-State Businesses Corporations taxed as S corporations under Subchapter S of the Internal Revenue Code (IRC) must file Form 120S. If an out-of-state business is a separate company and is in Homeowners Associations Arizona on a temporary basis solely for the purpose of performing disaster recovery from a declared disaster during a Homeowners associations that file federal Form 1120-H or disaster period, it may not be required to file, remit, withhold or federal Form 1120 are not exempt from Arizona income tax. pay state or local (income) tax. (See the department’s These associations must file an Arizona corporate income tax return on Form 120A or Form 120. publication, Pub. 720, Disaster Recovery Tax Relief, to determine if the taxpayer qualifies for disaster relief.) Certain homeowners associations are federally tax exempt as If an out-of-state business is part of a unitary group filing a social welfare organizations, or as clubs organized for pleasure combined return, and is in Arizona on a temporary basis solely or recreation. These homeowners associations are similarly tax for the purpose of performing disaster recovery from a declared exempt for Arizona income tax purposes and are not required disaster during a disaster period, it may be allowed to subtract to file an Arizona information return. its income from such activity from the unitary group’s Arizona Taxable Year Covered by Return income. (See the department’s publication, Pub. 720, Disaster Indicate whether the taxable year is a calendar year or a fiscal Recovery Tax Relief, to determine if the taxpayer qualifies for year. If a fiscal year, indicate the taxable year on the top of disaster relief.) page 1 of the return. Which Form To Use .Records Complete Form 120 if the corporation: Every corporation should maintain books and records • Has income from business activity that is taxable in more substantiating information reported on the return and keep than one state (a “multistate corporation”); these documents for inspection. See the department’s ruling, • Is a partner in: GTR 96-1, Electronic Data Processing, for more information o A multistate partnership: and/or about record retention requirements. A partnership that conducts no business in Arizona; o IRC § 7519 Required Payments • Is a member of a unitary group of corporations that files an Arizona return on a combined basis; or Taxpayers cannot deduct the federal required payments on their • Is a member of an affiliated group of corporations that Arizona tax returns as an ordinary and necessary business expense or otherwise. elects to file an Arizona consolidated return. The only type of corporation that may use Arizona Form 120A Treatment of Installment Obligations When is one that files its return on a separate company (separate Corporate Activities Cease entity) basis and is a “wholly Arizona corporation.” A corporation may elect to report income from the sale or other • A corporation files on a separate company (separate entity) disposition of property on the installment method. If the basis if: corporation fails to report the entire amount from the sale o It is not part of a group of corporations comprising a before it ceases to be subject to Arizona corporate income tax, unitary business; and Arizona Form 120 it must report the remaining income in the last year in which it o You must pay 90% of your tax liability (including the is subject to Arizona corporate income tax. $50 minimum tax) by the original due date of your This provision does not apply if a reorganization transfers the return. installment obligation to another taxpayer subject to Arizona o The department imposes the extension underpayment tax. The transferee may not use its capital losses to offset penalty on any late or underpaid extension requests. income from the installment obligation transferred to it. • See the department’s ruling, CTR 01-3, Extensions, for Rounding Dollar Amounts additional information • Mail the extension request to the address shown on the Taxpayers must round amounts to the nearest whole dollar. If form. 50 cents or more, round up to the next dollar. If less than 50 cents, round down. Timely Filing of Returns: • The department determines the timeliness of a tax return Extension of Time to File a Return: by the postmark or other official mark of the United States • A request for an extension of time to file an Arizona Mail stamped on the envelope in which the return is corporate income tax return must be submitted by the mailed. See the department’s ruling, GTR 16-1, Timely original due date of the return. Filing of Income or Withholding Tax Returns Through the • The department may grant an extension request for a United States Mail. maximum of six months. • The department will accept proof of mailing from a private • The extension request can be made by filing an Arizona delivery service included in the Internal Revenue Service extension request, Form 120EXT. (IRS) list of designated private delivery services. Contact • The department will also accept a valid federal extension the private delivery service for information regarding how for the same period of time covered by the federal to obtain written proof of mailing. extension. The length of time for an automatic federal • If the due date for the return falls on a Saturday, Sunday, extension for a C corporation is: or a legal holiday, the return is considered timely filed if it o Seven months for taxable (fiscal) year end dates of is post-marked the next business day. See the June 30. department’s ruling, GTR 16-2, Timely Filing of Income or • June 30 Fiscal Year Filer – Federal Extension Withholding Tax Return – Holidays and Weekends. Company Y, a June 30 fiscal year end taxpayer, Filing Original Returns: requested a federal extension for its taxable year th ending 06/30/2019. The federal extension will extend • Returns are due by the 15 day of the fourth month its Arizona due date of October 15, 2019, to May 15, following the close of the taxable year. 2020. (A period of 7 months.) • If the taxpayer has a valid federal or Arizona filing • June 30 Fiscal Year Filer – Arizona Extension extension, the return is due by the extended due date. See The same taxpayer, Company Y, requested an Arizona the examples in “Extension of Time to File a Return” to extension for its taxable year ending 06/30/2019. The determine the extended due date of a return filed using a Arizona extension will extend its Arizona due date of federal extension or an Arizona extension. October 15, 2019, to April 15, 2020. (A period of 6 • If the return is filed under FEDERAL extension, check months.) box 82F on page 1 of the return. • If the return is filed under an ARIZONA extension, do o Six months for all other taxable (calendar or fiscal) NOT check box 82F on page 1 of the return. year end dates. The extended due date will be the • If the due date for the return falls on a Saturday, Sunday, same for the federal extension and the Arizona or a legal holiday, the return is considered timely filed if it extension. is post-marked the next business day. See the • If the original return is filed under extension, do not department’s ruling, GTR 16-2, Timely Filing of Income or include a copy of the extension with your return. Withholding Tax Return – Holidays and Weekends. o If the return is filed under FEDERAL extension, • Please do not submit a copy of your federal return with check box 82F on page 1 of the return your original Arizona income tax return.
Load more

Recommended publications
  • STATE APPORTIONMENT of CORPORATE INCOME (Formulas for Tax Year 2021 -- As of January 1, 2021)
    STATE APPORTIONMENT OF CORPORATE INCOME (Formulas for tax year 2021 -- as of January 1, 2021) ALABAMA * Double wtd Sales MONTANA * 3 Factor ALASKA* 3 Factor NEBRASKA Sales ARIZONA * Sales/Double wtd Sales NEVADA No State Income Tax ARKANSAS * Sales NEW HAMPSHIRE Double wtd Sales CALIFORNIA * Sales NEW JERSEY Sales COLORADO * Sales NEW MEXICO * 3 Factor/Sales CONNECTICUT Sales NEW YORK Sales DELAWARE Sales NORTH CAROLINA * Sales FLORIDA Double wtd Sales NORTH DAKOTA * 3 Factor/Sales GEORGIA Sales OHIO N/A (2) HAWAII * 3 Factor OKLAHOMA 3 Factor IDAHO * Double wtd Sales OREGON Sales ILLINOIS * Sales PENNSYLVANIA Sales INDIANA Sales RHODE ISLAND Sales IOWA Sales SOUTH CAROLINA Sales KANSAS * 3 Factor SOUTH DAKOTA No State Income Tax KENTUCKY * Sales TENNESSEE Triple wtd Sales LOUISIANA Sales TEXAS Sales MAINE * Sales UTAH Sales MARYLAND (3) 75.0% Sales, 12.5% Property VERMONT Double wtd Sales & Payroll VIRGINIA Double wtd Sales/Sales MASSACHUSETTS Sales/Double wtd Sales WASHINGTON No State Income Tax MICHIGAN Sales WEST VIRGINIA * Double wtd Sales MINNESOTA Sales WISCONSIN * Sales MISSISSIPPI Sales/Other (1) WYOMING No State Income Tax MISSOURI * Sales DIST. OF COLUMBIA Sales Source: Compiled by FTA from state sources. Notes: The formulas listed are for general manufacturing businesses. Some industries have a special formula different from the one shown. * State has adopted substantial portions of the UDITPA (Uniform Division of Income Tax Purposes Act). Slash (/) separating two formulas indicates taxpayer option or specified by state rules. 3 Factor = sales, property, and payroll equally weighted. Double wtd Sales = 3 factors with sales double-weighted Sales = single sales factor (1) Mississippi provides different apportionment formulas based on specific type of business.
    [Show full text]
  • Partisan Gerrymandering and the Construction of American Democracy
    0/-*/&4637&: *ODPMMBCPSBUJPOXJUI6OHMVFJU XFIBWFTFUVQBTVSWFZ POMZUFORVFTUJPOT UP MFBSONPSFBCPVUIPXPQFOBDDFTTFCPPLTBSFEJTDPWFSFEBOEVTFE 8FSFBMMZWBMVFZPVSQBSUJDJQBUJPOQMFBTFUBLFQBSU $-*$,)&3& "OFMFDUSPOJDWFSTJPOPGUIJTCPPLJTGSFFMZBWBJMBCMF UIBOLTUP UIFTVQQPSUPGMJCSBSJFTXPSLJOHXJUI,OPXMFEHF6OMBUDIFE ,6JTBDPMMBCPSBUJWFJOJUJBUJWFEFTJHOFEUPNBLFIJHIRVBMJUZ CPPLT0QFO"DDFTTGPSUIFQVCMJDHPPE Partisan Gerrymandering and the Construction of American Democracy In Partisan Gerrymandering and the Construction of American Democracy, Erik J. Engstrom offers an important, historically grounded perspective on the stakes of congressional redistricting by evaluating the impact of gerrymandering on elections and on party control of the U.S. national government from 1789 through the reapportionment revolution of the 1960s. In this era before the courts supervised redistricting, state parties enjoyed wide discretion with regard to the timing and structure of their districting choices. Although Congress occasionally added language to federal- apportionment acts requiring equally populous districts, there is little evidence this legislation was enforced. Essentially, states could redistrict largely whenever and however they wanted, and so, not surpris- ingly, political considerations dominated the process. Engstrom employs the abundant cross- sectional and temporal varia- tion in redistricting plans and their electoral results from all the states— throughout U.S. history— in order to investigate the causes and con- sequences of partisan redistricting. His analysis
    [Show full text]
  • Districting Principles for 2010 and Beyond (In Addition to Population Equality and the Voting Rights Act)
    April 18, 2019 Districting Principles for 2010 and Beyond (In addition to Population Equality and the Voting Rights Act) This webpage compares districting principles, or criteria, used by each state as it redrew legislative and congressional districts following the 2010 Census. It also includes new principles adopted by Colorado, Michigan, Missouri, New York, Ohio, and Utah for the 2020 cycle. The webpage begins with a summary table, in which readers can see at a glance what principles have been used by each state. The table is followed by relevant constitutional, statutory, and other excerpts for each state that determine the principles it uses. For more information, contact Wendy Underhill. Preserve House Preserve Preserve Cores of Avoid Not Nested in Political Communities Prior Pairing Not Favor Favor Senate or Contiguous Compact Subdivisions of Interest Districts Incumbents Incumbent Party Competitive Congress All States 50 40 44 26 11 12 16 16 5 19 Alabama C, L C, L L C, L C, L Alaska L L L L L Arkansas L L L L L L Arizona C, L C, L C, L C, L C, L C, L L California C, L C, L C, L C, L C, L C, L L Colorado C, L C, L C, L C, L C, L C, L C, L Connecticut L L Delaware L L L Florida C, L C, L C, L C, L C, L Georgia C, L C, L C, L C, L C, L April 18, 2019 Preserve House Preserve Preserve Cores of Avoid Not Nested in Political Communities Prior Pairing Not Favor Favor Senate or Contiguous Compact Subdivisions of Interest Districts Incumbents Incumbent Party Competitive Congress Hawaii C, L C, L C, L C, L C, L L Idaho C, L C, L C, L C, L
    [Show full text]
  • 1 Apportionment and Redistricting: Asking Geographic Questions To
    Apportionment and Redistricting: Asking geographic questions to address political issues https://upload.wikimedia.org/wikipedia/commons/8/89/United_States_House_of_Representatives%2C_2017.svg Gerrymandered district or inkblot test? http://allthatsinteresting.com/fourth-district-of-illinois-map Gerrymandered district Inkblot test Nope! It’s Maryland’s 3rd Congressional District. Described by a federal judge as “reminiscent of a broken -winged pterodactyl,” Maryland’s 3rd Congressional District lies (flightless) across the middle of the state. Impressive gerrymandering, Maryland! https://www.benjerry.com/whats-new/2017/04/district-or-inkblot-quiz A side-by-side comparison of Congressional district maps from Duke mathematician Jonathan Mattingly. The top map is from 2012 and the middle map is from 2016. They were both created by Republican state lawmakers. The bottom map was created by Tom Ross's bipartisan commission of retired judges. To the right you can see the seats generated by these maps. http://wunc.org/post/non-partisan-redistricting-possible-former-judge-and-mathematician-think-so#stream/0 1 When asked to describe the process of apportionment and redistricting, an audience can find it challenging, whether they are students or senior citizens. What do we really remember from civics or government class? The National Council for the Social Studies (2013) states that “in a constitutional democracy productive civic engagement requires knowledge of the history, principles, and foundations of our American democracy, and the ability to participate in civic and democratic processes”. However, it is one thing to study the institutions described in the U.S. Constitution and quite another to try and assess whether consent of the governed, separation of powers, and legitimate authority are truly guiding our institutions, including courts, legislatures, and executive branch agencies.
    [Show full text]
  • Right to Vote and Judicial Enforcement of Section Two of the Fourteenth Amendment Arthur Earl Bonfield
    Cornell Law Review Volume 46 Article 5 Issue 1 Fall 1960 Right to Vote and Judicial Enforcement of Section Two of the Fourteenth Amendment Arthur Earl Bonfield Follow this and additional works at: http://scholarship.law.cornell.edu/clr Part of the Law Commons Recommended Citation Arthur Earl Bonfield, Right to Vote and Judicial Enforcement of Section Two of the Fourteenth Amendment , 46 Cornell L. Rev. 108 (1960) Available at: http://scholarship.law.cornell.edu/clr/vol46/iss1/5 This Article is brought to you for free and open access by the Journals at Scholarship@Cornell Law: A Digital Repository. It has been accepted for inclusion in Cornell Law Review by an authorized administrator of Scholarship@Cornell Law: A Digital Repository. For more information, please contact [email protected]. THE RIGHT TO VOTE AND JUDICIAL ENFORCEMENT OF SECTION TWO OF THE FOURTEENTH AMENDMENT* Arthur Earl Bonfieldf I. THE PROBLEM One of the fundamental challenges of our day is the preservation of our civil and political liberties from the encroachments of private and public bodies. To this end we set up civil rights commissions, enact civil rights legislation, and otherwise attempt to enforce those rights politically as well as in the courts. Arguably the most fundamental of all these rights we enjoy is the right to vote. The possession of this privilege has made us a fortunate people in that we live under a government responsible to, and chosen by, those whose society it orders. The protection of the franchise as it is conceived in our framework of government should therefore be of great concern to us all, causing us to resist with utmost vigor any diminu- tion of this right beyond that constitutionally sanctioned.
    [Show full text]
  • Observing Sudan's 2010 National Elections
    Observing Sudan’s 2010 National Elections April 11–18, 2010 Final Report Waging Peace. Fighting Disease. Building Hope. Observing Sudan’s 2010 National Elections April 11–18, 2010 Final Report One Copenhill 453 Freedom Parkway Atlanta, GA 30307 (404) 420-5188 Fax (404) 420-5196 www.cartercenter.org The Carter Center Contents Foreword . .1 Postelection Developments ..................47 Executive Summary .........................3 Counting . 47 Historical and Political Tabulation . 49 Background of Sudan . .8 Election Results . .50 Census . .10 Electoral Dispute Resolution . 51 Political Context of the April Election . 10 Darfur and Other Special Topics .............54 Overview of the Carter Darfur . .54 Center Observation Mission .................13 Enfranchising the Displaced . 55 Legal Framework of the Sudan Elections.......15 Political Developments Following the Election . 56 Electoral System . 17 Census in South Kordofan Participation of Women, Minorities, and Southern Sudan . .57 and Marginalized Groups. 17 Pastoralists and the Election . 57 Election Management . 18 Bashir’s Threats . 57 Boundary Delimitation . .20 Conclusions and Recommendations ...........59 Voter Registration and the General Election Recommendations . 59 Pre-election Period . 24 Southern Sudan Referendum Voter Registration . .24 Recommendations . .70 Voter Education . 30 Abyei Referendum Candidates, Parties, and Campaigns . .31 Recommendations . .80 The Media . 35 Appendix A: Acknowledgments . .81 Civil Society . .36 Appendix B: List of Delegation and Staff ......83 Electoral Dispute Resolution. 37 Appendix C: Terms and Abbreviations ........86 Election-Related Violence. 39 Appendix D: The Carter Center in Sudan .....87 The Election Period . .40 Appendix E: Carter Center Statements Poll Opening . .40 on the Sudan Elections .....................89 Polling. 42 Appendix F: Carter Center Observer Poll Closing. 45 Deployment Plan .........................169 Appendix G: Registration and Election Day Checklists ...........................170 Appendix H: Letter of Invitation .
    [Show full text]
  • Legislative Apportionment: Multimember Districts and Fair Representation Waltfr L
    [Vol.120 LEGISLATIVE APPORTIONMENT: MULTIMEMBER DISTRICTS AND FAIR REPRESENTATION WALTFR L. CARPE]ETI t I. INTRODUCTION In 1962 the Supreme Court overturned without expressly over- ruling a line of cases ' in which it had refused to reach the merits of many questions raised by legislative apportionment.' In Baker v. Carr3 the Court found that federal courts had jurisdiction of the subject mat- ter ' and that malapportionment claims were justiciable,5 and opened tA.B. 1967, Stanford University; J.D. 1970, University of California, Berkeley. Member, Alaska and California Bars. I E.g., Matthews v. Handley, 361 U.S. 127 (1959) (mem.) ; Hartsfield v. Sloan, 357 U.S. 916 (1958) (mem.); Radford v. Gary, 352 U.S. 991 (1957) (mem.); Kidd v. McCanless, 352 U.S. 920 (1956) (mem.) ; Anderson v. Jordan, 343 U.S. 912 (1952) (mee.) ; Tedesco v. Board of Supervisors, 339 U.S. 940 (1950) (mem.) ; MacDougall v. Green, 335 U.S. 281 (1948) (mem.); Colegrove v. Green, 328 U.S. 549 (1946). The questions facing the Court in each of these cases were whether federal courts had jurisdiction of cases concerning legislative apportionment and whether the issues were justiciable. They were answered in the negative. Colegrove, supra, was the leading case in this line (subsequent cases routinely cited it in per curiam opinions), although a majority of the Justices taking part in that case were of the opinion that the issues were justiciable. The plurality opinion of Justice Frankfurter-com- monly cited for the proposition that the issues were not justiciable-represented the views of only three Justices.
    [Show full text]
  • The False Promise of One Person, One Vote
    View metadata, citation and similar papers at core.ac.uk brought to you by CORE provided by University of Michigan School of Law Michigan Law Review Volume 102 Issue 2 2003 The False Promise of One Person, One Vote Grant M. Hayden Hofstra University School of Law Follow this and additional works at: https://repository.law.umich.edu/mlr Part of the Election Law Commons, and the Law and Economics Commons Recommended Citation Grant M. Hayden, The False Promise of One Person, One Vote, 102 MICH. L. REV. 213 (2003). Available at: https://repository.law.umich.edu/mlr/vol102/iss2/2 This Article is brought to you for free and open access by the Michigan Law Review at University of Michigan Law School Scholarship Repository. It has been accepted for inclusion in Michigan Law Review by an authorized editor of University of Michigan Law School Scholarship Repository. For more information, please contact [email protected]. THE FALSE PROMISE OF ONE PERSON, ONE VOTE Grant M. Hayden* TABLE OF CONTENTS INTRODUCTION ........................................................................................ 213 I. QUANTITATIVE VOTE DILUTION AND ONE PERSON, ONE VOTE .............................................................................................. 217 A. The Legal Status of Population and Voting ........................ 217 B. The Popular Appeal of "One Person, One Vote" .............. 222 C. Justificationsfo r the One Person, One Vote Standard ...... 225 1. Some Traditional Justificationsfo r the Standard ......... 225 2. Limitations and Criticisms of the Standard .................. 230 II. INTERPERSONAL UTILITY COMPARISONS ................................ 236 A. The Problem of In terpersonal Utility Comparisons........... 236 B. Value Judgments in In terpersonal Comparisons ................ 244 III. IMPLICATIONS FOR VOTING RIGHTS ......................................... 247 A. Why Th ere Is No thing Objective About One Person, One Vote ...............................................................................
    [Show full text]
  • A Consideration of the History and Present Status of Section 2 of the Fourteenth Amendment
    Fordham Law Review Volume 30 Issue 1 Article 4 1961 A Consideration of the History and Present Status of Section 2 of the Fourteenth Amendment George David Zuckerman Follow this and additional works at: https://ir.lawnet.fordham.edu/flr Part of the Law Commons Recommended Citation George David Zuckerman, A Consideration of the History and Present Status of Section 2 of the Fourteenth Amendment, 30 Fordham L. Rev. 93 (1961). Available at: https://ir.lawnet.fordham.edu/flr/vol30/iss1/4 This Article is brought to you for free and open access by FLASH: The Fordham Law Archive of Scholarship and History. It has been accepted for inclusion in Fordham Law Review by an authorized editor of FLASH: The Fordham Law Archive of Scholarship and History. For more information, please contact [email protected]. A Consideration of the History and Present Status of Section 2 of the Fourteenth Amendment Cover Page Footnote Member of the New York Bar. This article is available in Fordham Law Review: https://ir.lawnet.fordham.edu/flr/vol30/iss1/4 A CONSIDERATION OF THE HISTORY AND PRESENT STATUS OF SECTION 2 OF THE FOURTEENTH AMENDMENT GEORGE DAVID ZUCKERMAN* Representatives shall be apportioned among the several States according to their respective numbers, counting the whole number of persons in each State, excluding Indians not taxed. But vwhen the right to vote at any election for the choice of electors for President and Vice President of the United States, Representatives in Congress, the Executive and Judicial officers of a State, or the members of the Legislature thereof, is denied to any of the male inhabitants of such State, being twenty-one years of age, and citizens of the United States, or in any vay abridged, except for participation in rebellion, or other crime, the basis of reprezentation therein shall be reduced in the proportion which the number of such male citizens shall bear to the whole number of male citizens twenty-one years of age in such State.' S ECTION 2 of the fourteenth amendment- has been much of an enigma in American constitutional history.
    [Show full text]
  • Apportionment and Redistricting Following the 2020 Census
    INSIGHTi Apportionment and Redistricting Following the 2020 Census Updated September 29, 2021 The census, apportionment, and congressional redistricting are interrelated processes that occur every decade. The U.S. Constitution provides that a decennial census determines the distribution of U.S. House seats across states. Dividing House seats across states is known as apportionment (or reapportionment). Each state must receive one House seat and additional seats are distributed proportionally based on state population size. States then engage in redistricting, creating or redrawing geographic subdivisions with relatively equal-sized populations for each House district. Timelines for the census and apportionment are provided in federal statute and generally occur as scheduled every decade. The Coronavirus Disease 2019 (COVID-19) pandemic, however, affected 2020 census field operations and delivery of apportionment figures, and concerns remain about timing for the redistricting processes that follow. This Insight provides background on the typical timing of the census, apportionment, and redistricting, as well as a brief discussion of recent census operational changes and proposals, particularly those related to congressional apportionment and redistricting. Typical Timing—Census, Apportionment, and Redistricting Figure 1 illustrates a timeline of the typical census, apportionment, and redistricting processes. Federal statute requires that April 1 of any year ending in “0” marks the official decennial census date. A count known as the apportionment population, which reflects the total resident population in each state, is typically used to distribute House seats. Within nine months of the decennial census date (December 31 of the year ending in “0”), the Secretary of Commerce is to report the apportionment population to the President; the Census Bureau has often released apportionment counts publicly at about the same time.
    [Show full text]
  • Lawsuits, Thereby Weakening Ballot Integrity
    No. ______, Original In the Supreme Court of the United States STATE OF TEXAS, Plaintiff, v. COMMONWEALTH OF PENNSYLVANIA, STATE OF GEORGIA, STATE OF MICHIGAN, AND STATE OF WISCONSIN, Defendants. MOTION FOR LEAVE TO FILE BILL OF COMPLAINT Ken Paxton* Attorney General of Texas Brent Webster First Assistant Attorney General of Texas Lawrence Joseph Special Counsel to the Attorney General of Texas Office of the Attorney General P.O. Box 12548 (MC 059) Austin, TX 78711-2548 [email protected] (512) 936-1414 * Counsel of Record i TABLE OF CONTENTS Pages Motion for leave to File Bill of Complaint ................. 1 No. ______, Original In the Supreme Court of the United States STATE OF TEXAS, Plaintiff, v. COMMONWEALTH OF PENNSYLVANIA, STATE OF GEORGIA, STATE OF MICHIGAN, AND STATE OF WISCONSIN, Defendants. MOTION FOR LEAVE TO FILE BILL OF COMPLAINT Pursuant to 28 U.S.C. § 1251(a) and this Court’s Rule 17, the State of Texas respectfully seeks leave to file the accompanying Bill of Complaint against the States of Georgia, Michigan, and Wisconsin and the Commonwealth of Pennsylvania (collectively, the “Defendant States”) challenging their administration of the 2020 presidential election. As set forth in the accompanying brief and complaint, the 2020 election suffered from significant and unconstitutional irregularities in the Defendant States: • Non-legislative actors’ purported amendments to States’ duly enacted election laws, in violation of the Electors Clause’s vesting State legislatures with plenary authority regarding the appointment of presidential electors. • Intrastate differences in the treatment of voters, with more favorable allotted to voters – whether lawful or unlawful – in areas administered by local government under Democrat control and with populations with higher ratios of Democrat voters than other areas of Defendant States.
    [Show full text]
  • Participation in Elections for President and Representatives— Percent of Voting-Age Population 276 Elections Political Campaig
    276 Elections Figure 8.1 Participation in Elections for President and Representatives— Percent of Voting-Age Population President U.S. Representatives Percent Percent 70 70 60 60 50 50 40 40 30 30 20 20 10 10 0 0 1972 1976 1980 1984 1988 1992 1996 1972 1976 1980 1984 1988 1992 1996 Source: Chart prepared by U.S. Bureau of the Census. For data, see Table 485. Figure 8.2 Political Campaign Receipts Democratic receipts, net Millions of dollars Republican receipts, net 500 450 400 350 300 250 200 150 100 50 0 1981–82 1983–84 1985–86 1987–88 1989–90 1991–92 1993–94 1995–96 Source: Chart prepared by U.S. Bureau of the Census. For data, see Table 488. U.S. Census Bureau, the Official StatisticsTM Statistical Abstract of the United States: 1998 Sep. 25, 1998 Section 8 Elections This section relates primarily to presiden- tial, congressional, and gubernatorial elec- In Brief tions. Also presented are summary tables on congressional legislation; state legisla- Percent of voting-age population tures; Black, Hispanic, and female office- voting for Representatives: holders; population of voting age; voter 1992. 50.8% participation; and campaign finances. 1994. 36.0% Official statistics on federal elections, col- Voter registration sources 1995–96: lected by the Clerk of the House, are Motor vehicle offices 33.1% published biennially in Statistics of the By mail 29.7% Presidential and Congressional Election Public assistance offices 6.3% and Statistics of the Congressional Elec- State designated sites 4.2% tion. Federal and state elections data ap- Disability services 0.4% pear also in America Votes, a biennial Armed Forces offices 0.2% volume published by Congressional Other 26.1% Quarterly, Inc., Washington, DC.
    [Show full text]