KIP Spring 2025 - Interstate Commerce Associate Policy Analyst Intern - National Taxpayers Union Foundation - Stand Together

The Koch Internship Program (KIP) is a paid, 10-week experiential learning program run by Stand Together Fellowships that offers meaningful work experience at non-profits all over the country tackling some of our nation's most pressing challenges. Throughout your internship with a partner organization, Stand Together Fellowships hosts virtual professional development sessions every Thursday from 1-5 pm ET, wherein you will be mentored by seasoned professionals as you craft a capstone project on the topic that matters most to you. Interns will receive either a $5,500 or $3,300 stipend from Stand Together Fellowships depending on whether they are participating full-time (40 hours/week) or part-time (28 hours/week).

Successful candidates will interview with both our non-profit partner organizations and Stand Together Fellowships staff, so we strongly encourage you to apply in advance!

National Taxpayers Union Foundation is a non-partisan research and education organization dedicated to showing Americans how taxes, government spending, and regulations affect them. Through data collection, analysis, and commentary, we empower citizens to engage in the critical policy debates of our time and hold elected officials accountable. To educate our target audiences, we perform incisive research and analysis on a wide range of policy issues with a particular focus on tax, technology, interstate commerce, legislative scoring, and trade. We also have a newly launched public interest litigation project that has extended our work into the judicial sphere.

The Interstate Commerce Initiative (ICI) aims to rein in the growing and pernicious trend of states taxing and regulating outside their borders. The goal of the ICI is to prevent states from imposing burdensome tax and regulatory burdens on out-of-state businesses and individuals. Advances in technology have enabled states to expand their jurisdictional authority, often at the expense of creating overlapping tax and regulatory burdens for businesses and individuals that lack the ability to stay abreast of them.

The Interstate Commerce Associate Policy Analyst will work directly with the Director of the ICI on projects related to interstate commerce issues. Specifically, candidates will assist with the development of a tool to compare the relative burdens individual states place upon interstate commerce.

Candidates will also be asked to assist with research and writing related to state efforts to impose the following on out-of-state businesses and individuals:

?Sales tax collection and remittance obligations for businesses without physical presence in a state in the wake of the Wayfair decision,

?Individual income taxes on individuals working remotely,

?Corporate income taxes by protections against businesses facing income tax obligations on the sole basis of selling into a state,

?Digital goods taxes on out-of-state businesses, and

?Regulations, such as those related to data privacy or cage sizes, that apply to businesses that do nothing but sell into the state imposing the restrictions.

Candidates may also be asked to assist with other Foundation activities.

Qualified candidates should submit a resume with a brief writing sample (approximately 500-1500 words) on any policy issue. This writing sample need not have been published or submitted anywhere, but it should reflect the candidate's ability to communicate policy ideas. Please include this in the "Additional Information" field seen after clicking the "Apply for this Job" button.

Stand Together Fellowships believes that diversity in experiences, perspectives, knowledge and ideas fuels creativity, broadens knowledge, and helps drive success. Our admissions office treats all program participants and applicants with honesty, dignity, respect and sensitivity. We welcome all qualified applicants regardless of color, race, religion, religious creed, sex, gender or gender identity, gender expression, sexual orientation, national origin, citizenship, ethnicity, ancestry, age, physical disability, mental disability, medical condition, pregnancy (including medical needs which may arise from pregnancy, childbirth, or related medical conditions), military and veteran status, genetic information, marital or familial status, political affiliation, or any other legally recognized protected basis under federal, state or local laws, regulations or ordinances.