Tax Analysts publishes news, analysis, and commentary on user fees, which are payments made for the use of a product or service, or for use of a facility. User fees are often used by the federal government as well as local governments to finance the provision of public goods. Discussions of state- and federal-level government user fees are included in Tax Analysts’ products.
A thorough discussion describing user fees and analyzing them as federalism’s vanguard is available in one of Tax Analysts’ publications, Tax Notes State. Tax Analysts also publishes general news that reports on how state and city governments consider user fees or enact the application of user fees on various services. For example, some lawmakers have considered user fees to fund the expansion of Medicaid. States have also considered using user fees to help with transportation and highway funding, as evidenced in Tax Analysts news coverage.
Tax Analysts’ many products include news, commentary, and analysis on how the federal government also uses user fees to generate revenue. Some examples of what types of user fees federal policymakers have either considered or have enacted include those fees charged to tax return preparers for paid tax return identification numbers. The federal government also charges user fees for letter rulings from the IRS Tax-Exempt and Government Entities Division (TE/GE) and offers in compromise. Tax Analysts includes news on both types of fees in its publications.
