SUPPORT the UNC SCHOOL OF GOVERNMENT For the entirety of its 90 years of existence, the School of Government’s mission has been focused on the people of North Carolina. Through our commitment to offering high-quality education, advising, and support to … Read more

How far will your tax office go to fix mistakes caused by taxpayers? Consider the situation in which a taxpayer mistakenly makes a payment on property owned by another party.  The tax office applies the payment as instructed.  Later, the … Read more

In previous blog posts, I have written about whether North Carolina public employers may require employees to be vaccinated against COVID-19 (here) and about North Carolina’s vaccine priority plans and how they have changed (here). If you are trying to … Read more

Local government employers are now eligible for credits against the social security and Medicare tax payments that they must make, if they voluntarily extend Emergency Paid Sick Leave (EPSL) and Emergency Family and Medical Leave (EFMLA leave) through September 30, … Read more

Translation: Tourism Development Authorities Now Authorized to Borrow Money Through the Federal Paycheck Protection Program A Tourism Development Authority (TDA) is a local government entity that is typically created by a county or municipality to administer and expend local occupancy … Read more

UPDATED MARCH 25, 2021 Starting now, many, but not all, local government employees are eligible for COVID-19 vaccinations.  In an earlier blog post, I outlined North Carolina’s vaccination priority plan. The state has made changes to the plan to align … Read more

The first confirmed case of COVID-19 in North Carolina was announced one year ago today, on March 3, 2020. Since that date, the state has recorded over 860,000 cases and over 11,000 deaths due to COVID-19. The state’s Black, Latino, … Read more

Update March 4, 2021:  In the days since this blog was posted, readers have sent me corrections to my lists.  I am very grateful.  The post below is updated to fix the lists.  I think they are right now, but … Read more