Under Public Law 102-321, the Department of Treasury is required to produce annual estimates of Total Taxable Resources (TTR), Treasury's estimates of the relative fiscal capacity of the states. TTR was developed as an outgrowth of a Congressionally mandated study on Federal, State, and local government fiscal relations entitled "Federal-Sate-Local Fiscal Relations: Technical Papers, Vol. 2, Office of State and Local Finance, Department of Treasury, September 1986".
The estimates for TTR are used in formulas that allocate Federal funds for the Community Mental Health Service and Substance Abuse Prevention and Treatment block grant programs among the states. The block grant programs are administered by the Substance Abuse and Mental Health Services Administration, an agency of the Department of Health and Human Services. http://www.samhsa.gov