apportionment noun Definition, pictures, pronunciation and usage notes

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.

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.

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.

Schedule for Reporting and Applying Apportionment Counts

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.[12] 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.

• With the House size static, even states that gain in population from one census to the next can still lose seats.
• It typically refers to the allocation of property expenses, such as maintenance, insurance, and taxes, between the buyer and seller at the time of a transaction that involves a piece of real estate.
• Considerations include whether income from a cryptoasset sale constitutes apportionable or nonapportionable income, how cryptoassets are classified for apportionment purposes, whether a cryptoasset is valued at gross or net for purposes of the sales factor, and whether gain is included in the sales factor and if so how the gain is sourced.
• It uses artificial intelligence and machine learning to deliver fast, accurate answers, updated forms, and state-specific IRS insights to your thorniest tax questions.
• Two states, Wyoming and Vermont, have populations smaller than the average for a single district, although neither state has fewer people than the least populous congressional districts.

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 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.

Apportionment in Real Estate

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.

Tax and accounting regions

Because the deadline for the House Clerk to report the results does not occur until the following January, and the states need sufficient time to perform the redistricting, the decennial census does not affect the elections that are held during that same year. For example, the electoral college apportionment and congressional races during the 2020 presidential election year were still based on the 2010 census results; all of the newly redrawn districts based on the 2020 census did not finally come into force until the 2022 midterm election winners were inaugurated in January 2023. To streamline your entire state tax apportionment process, consider a comprehensive tool such as the Thomson Reuters ONESOURCE State Apportionment module. This web-based software solution can help you manage your data, consistently apply the right calculation methods, and provide a trackable solution for audits. With tools such as these, even the smallest tax team can stay on top of everything it needs to know to manage state income tax. With the surge in e-commerce activities, states have been actively reevaluating their approach to sales apportionment, particularly concerning digital transactions.

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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 lifetime learning 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.

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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.

Apportionment methods

Certainly some members of his cabinet were more conservative than he was, and even incoming Secretary of State William Seward, who was perceived at the time as a radical, grasped at straws for ways to avoid a civil war — even proposing that the U.S. provoke war with a European power to rally departing Southern states back to the national cause. Because it can be applied to both a company’s takings and its overheads, the purpose of this calculation can range from fulfilling a legal tax requirement to providing an effective way to manage bookkeeping. Generally speaking, it exists for instances where an overhead or income cannot be attributed to a single cost centre or area of a business, meaning the sum must be apportioned over any relevant areas. Apportionment is a term used in accounting to describe the way a business separates and distributes a portion of its gross income. This can also apply to a company’s overheads as a way to calculate the correct costs, especially when the business is spread across different departments, subsidiaries or countries of operation.