Grandparents widely consider spending time with their grandchildren one of the greatest benefits of growing older, according to a 2009 survey conducted by Pew Research Center. But, what happens when circumstances necessitate that grandparents become primary caregivers for their grandchildren? At a time when non-traditional families have become ubiquitous, the growing number of custodial grandparents and “skipped-generation families” are quietly impacting family dynamics, necessitating changes to long-standing public policies at both the federal and state level.

The transaction privilege tax (TPT), often referred to as the sales tax, is a major source of revenue for state and local governments in Arizona. The TPT is applied to numerous categories, such as contracting and utilities. The analysis in this paper is limited to the retail category, which accounts for half of the TPT collected by state government, and the restaurant and bar category, which contributes one-tenth of the TPT revenue.

The purpose of this brief report is to provide information about the past, present, and future of a very significant education reform program and tax increase, commonly known as Proposition 301. Coverage includes the history leading up to the ballot measure approved by Arizona voters in November 2000, its status approximately one year after it went into effect, and its prospects over a 20-year life span.

With so much new school reform activity within the United States centering on charter schools, a fresh appraisal of the situation is in order. This briefing summarizes the history of charter school laws and updates their current status across the country. Although this is not intended to be a comprehensive review, several charter school research projects are described: some that have revealed lessons learned in the implementation of charter school laws, and others, more national in scope, that were designed to systematically describe existing charter schools and document their impacts.