General Course Descriptions for Terms: state and local government
795 - State & Local Government Law
Study the allocation of authority within and between state and local governments. Begin with analysis of state constitutions and the three branches of state government. Study how state and local governments interact, covering home rule and intrastate preemption as well as conflicts between localities. Analyze how local governments are financed. Consider the practical, normative, and theoretical implications of current doctrines and policies and explore how state and local government law plays out in the context of contemporary disputes, including over housing, education, and more.
868 - State and Local Taxation
This course examines how state and local governments raise revenue through a variety of taxes and fees, including business and personal income taxes, retail sales and use taxes, and the property tax. It examines constitutional and statutory provisions—including the Commerce Clause, Due Process Clause, intricate state statutes and regulations, and certain federal statutes—that govern the ability of states to impose taxes. It also addresses core doctrines that govern when a state or local government has jurisdiction to tax (often referred to as “nexus”) and how to determine the fraction of income of a multistate business that a state can tax. Because a substantial and increasing portion of the economy relates to services and intangibles – such as software, patents, copyrights, trademarks and digital products – the course also addresses issues relating to these items. As the demand for tax professionals increases, this course will be an excellent addition to a student’s resume. Even for those who do not plan to pursue a career in tax law, this course will help students to think critically and with rigorous curiosity regarding the constant interplay between federal, state, and local governments and the policy objectives that inform tax legislation at each of these levels.
940 - State Democracy Research Initiative (SDRI) Research Seminar
Public law at the state level affects our everyday lives and shapes our national democracy. This research seminar, in collaboration with the law school’s State Democracy Research Initiative (SDRI), will examine state constitutions, state government institutions, and state democratic processes—topics that are too often overlooked in legal circles. The seminar will be interactive, with a mix of foundational readings, guest speakers, and hands-on research projects. Students will complete two research memos over the course of the semester. Research topics may include analysis of state court decisions within a state or across states; analysis of state constitutional amendments; or analysis of the existing practices of state courts, legislatures, or executives. Examples of recent SDRI projects are available on SDRI’s website. The Law School’s course in State and Local Government Law or prior experience working on issues of state or local government law are prerequisites for the course. Interested students should complete this form: https://forms.gle/p6uZJDCzg7LctneC7