Tax & Budget
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Tax Policy
Policies that determine how we collect taxes.
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Tax Liability
The amount of taxes owed by a taxpayer to the government before taking into account allowable tax credits.
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Tax Credit
A dollar-for-dollar amount that a taxpayer claims on their tax return to reduce the income tax they owe. You can use this to reduce yourtax bill and potentially increase your refund amount.
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Refundable Tax Credit
Allows a taxpayer to receive a refund if the credit they receive is greater than their tax liability.
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Nonrefundable Tax Credit
Reduces the taxes owed -allows a taxpayer to only receive a reduction of their tax liability until it reaches zero.
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Excise Tax
A tax directly levied on certain goods by a state, such as fuel, liquor, or cell phone plans. They are paid by the merchant before the goods can be sold and passed to the consumer through higher prices before the sales tax is added.
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Effective Tax Rate
The share of income a family spends on taxes. This is calculated by dividing the amount families pay in taxes by their annual household income.
Health
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State CHIP
A Utah-specific health insurance program that extends public health insurance coverage to immigrant children in low-income households (up to 200% FPL). These children are ineligible for traditional Medicaid and CHIP due to their immigration status.
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Procedural Disenrollment
This is the involuntary loss of public health insurance coverage for potentially eligible individuals, due to administrative errors or barriers unrelated to their eligibility. A high procedural disenrollment rate indicates that people who should have remained covered by Medicaid lost that coverage because of difficulties faced during the renewal process, such as confusing paperwork, language barriers, or failure to receive renewal notices from the state.
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Medicaid Expansion
The expansion of Medicaid eligibility to a new population of individuals, specifically adults under the age of 65 with incomes below 138% of the federal poverty level. Medicaid expansion became possible through a provision in the Affordable Care Act that directed states to offer coverage for more low-income Americans.
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Medicaid
The expansion of Medicaid eligibility to a new population of individuals, specifically adults under the age of 65 with incomes below 138% of the federal poverty level. Medicaid expansion became possible through a provision in the Affordable Care Act that directed states to offer coverage for more low-income Americans.
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Ex-Parte Renewal
The process by which states first check available data to automatically confirm eligibility for Medicaid, before asking enrollees to fill out renewal forms. States can utilize various databases to review eligibility.
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12-Month Continuous Eligibility (Continuous Coverage)
A public health insurance policy that guarantees individuals remain enrolled in a health insurance plan for a full 12 months even if their family income fluctuates or other circumstances change.
Immigrant Family Policies
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Refugee Children
Have one of the following records: 1-94 Arrival-Departure Record Form, 1-551 Permanent Resident Record, 1-155 Permanent Resident Record, or An Immigration Court Letter identifying the refugee (adult or unaccompanied minor) as the result of being in the U.S. due to asylum.
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Immigrant Family
A family that includes children who are foreign-born or live with at least one foreign-born parent or guardian. 'Foreign-born' may refer to parents or guardians who are either naturalized U.S. citizens, have another form of legal immigration status, or have no legal status.
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Immigrant Children
Ages 3-21 that are foreign-born, or children born in the U.S. who live with at least one parent who is foreign-born. Have not attended one or more schools in any state for more than three full academic years.
Early Education and Care
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School-aged Child Care
Child care for children generally between the ages of six and 18 who are old enough to enroll in public school (starting with kindergarten).
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Preschool-aged Child Care
Child care for children who are older than two but younger than six. This group is referred to separately from infant/toddler children, as different health and safety standards apply when these older children are in care. Under state regulation, one adult child care provider may care for up to eight preschool-aged children at a time.
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Infant/Toddler Care
Child care for children between the ages of zero and two. This age group is referred to separately from preschool-aged children, as different health and safety standards apply when these younger children are in care. Under state regulation, one adult child care provider may care for up to four infant/toddler children at a time.
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Center-based Child Care
Child care that is provided in a commercial or other non-residential setting. Child care centers usually provide service to more children than a home-based program and often include different classrooms for separate age groups.
Juvenile Justice
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Dispositional Report
A report written by a probation officer about a youth's mental, physical, and social history. Includes any assessment results, as well as the probation officer's recommendations to assist the juvenile court in making a disposition.
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Disposition
A court order after adjudication. Similar to the "sentence" an adult would receive in criminal court.
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Delinquent Youth
Young people under the age of 18 who have committed a violation of the law.
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Delinquency
Instead of calling a young person's violation of law a "crime," juvenile courts use this term. In general, delinquency refers to legal matters before a juvenile court which involve youth who have violated any federal, state or local law, or municipal ordinance.
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Defense Attorney
A lawyer appointed by the court (free to the defendant), or hired by an individual, to: represent that person in court processes; protect their rights; ensure due process; and represent their interests.
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Counsel
This term is used to refer to an attorney/lawyer. Court participants may also use terms like advocate, counsellor, or pleader to refer to a lawyer. Counsel means someone who assists their client with advice (or "counsels" their client), and pleads for that client in open court.
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Arraignment
The initial hearing after a petition has been filed where: the alleged offenses are read; the youth is advised of their rights; and the youth asked to admit or deny the offenses.
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Adjudication
The term used in juvenile delinquency cases to indicate that a youth has been found to have committed a delinquent act. This is similar to being found guilty in adult criminal court.