Elaine Ditsler, M.S., has been a research associate at the Iowa Policy Project since May 2003. Ms. Ditsler's research areas include income and poverty, employment and health insurance, and state budget and tax policy. She earned her Master of Science degree in urban and regional planning from the University of Iowa in 2002. The Iowa Policy Project is a nonpartisan, nonprofit public policy research organization based in Mt. Vernon, Iowa.