Vice President, Legal & State Projects
Vice President, Operations
Joe Henchman is an attorney and policy analyst who supervises the Tax Foundation's state policy (since 2009) and legal (since 2007) programs, analyzing state tax trends, constitutional issues, and tax law developments. In 2010, he was identified in State Tax Notes as among four people who "will likely dominate the field in the next 10 years," and the state program was honored as most influential in state tax policy by State Tax Notes for 2011, 2012, and 2013.
Joe has testified or presented to officials in 31 states, testified before Congress six times, and has written over 75 major studies on tax policy. His expertise has been cited by the Economist, the New York Times, the Wall Street Journal, USA Today,the Washington Post, the Los Angeles Times, the Baltimore Sun, the Orange County Register, the Philadelphia Inquirer, the Christian Science Monitor, CNN, NPR, ABC News, Bloomberg, C-SPAN, CNBC, Fox, Forbes, Fortune, Governing, Barron's, Kiplinger's, Stateline, Reuters, the Associated Press, and by 24 law review articles. He is the author of a book on distinguishing taxes from fees and the co-author of books on North Carolina tax policy and Nebraska tax policy.
Joe holds a bachelor's degree in political science with a minor in public policy from the University of California, Berkeley (2003), with emphasis on political transitions, and a law degree from George Washington University (2007). His article Why the Quill Physical Presence Rule Shouldn't Go the Way of Personal Jurisdiction has been cited as a "spirited defense" of keeping tax jurisdiction based on physical presence. In 2007, he earned a certificate in International Legal Studies from Justice Anthony M. Kennedy's summer program at the University of Pacific-McGeorge School of Law. He is admitted to practice law in the state of Maryland, the District of Columbia, and before the U.S. Supreme Court.
Before joining the Tax Foundation as a law clerk in 2005, he worked in the historic 2003 California recall election as press/policy aide to gubernatorial candidate and former baseball commissioner Peter Ueberroth, engaged in activism in his native San Diego County, and interned with the Office of the DC Attorney General, Citizens Against Government Waste, and University of California outreach in California's Central Valley. In 2008, he completed a year of non-profit management training (Koch Associate Program). His college activities included the Cal Libertarians and student government, and his law school activities included student government, Lambda Law, and the Federalist Society. He presently serves on the board of Alumni for Liberty.
Since 2011, he has also served as Tax Foundation's Vice President of Operations.
Despite New York State’s promising business tax reform efforts this year, New York City still has a lot of work to do. Two key provisions of the state’s tax changes still need to be adopted by the city: (1) the merging...