Vice President, Legal & State Projects
Vice President, Operations
Joe Henchman is Vice President of Legal & State Projects at the Tax Foundation, where he analyzes state tax trends, constitutional issues, and tax law developments. 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. He holds a law degree from George Washington University and a bachelor's degree in Political Science with a minor in Public Policy from the University of California, Berkeley.
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 Tax Foundation's state policy program was honored as most influential in state tax policy by State Tax Notes for 2011, 2012, and 2013. 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 tax policy in North Carolina, Nebraska, and Nevada. 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 his pre-DC life before joining the Tax Foundation in 2005, he worked in the historic 2003 California recall election as press/policy aide to gubernatorial candidate and former baseball commissioner Peter Ueberroth, helped organize rallies against wasteful spending and the curfew law 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. 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 is admitted to practice law in the state of Maryland, the District of Columbia, and before the U.S. Supreme Court. Since 2011, he has also served as Tax Foundation's Vice President of Operations.
There are over a dozen provisions in the federal tax code concerning higher education. Most are aimed at making college more affordable for American students and encouraging them to pursue higher learning. However, there...