Laboratory astrophysics and complementary theoretical calculations are the foundations of astronomy and astrophysics and will remain so into the foreseeable future. The impact of laboratory astrophysics ranges from the scientific conception stage for ground-based, airborne, and space-based observatories, all the way through to the scientific return of these projects and missions. It is our understanding of the under-lying physical processes and the measurements of critical physical parameters that allows us to address fundamental questions in astronomy and astrophysics. In this regard, laboratory astrophysics is much like detector and instrument development at NASA, NSF, and DOE. These efforts are necessary for the success of astronomical research being funded by the agencies. Without concomitant efforts in all three directions (observational facilities, detector/instrument development, and laboratory astrophysics) the future progress of astronomy and astrophysics is imperiled. In addition, new developments in experimental technologies have allowed laboratory studies to take on a new role as some questions which previously could only be studied theoretically can now be addressed directly in the lab. With this in mind we, the members of the AAS Working Group on Laboratory Astrophysics, have prepared this State of the Profession Position Paper on the laboratory astrophysics infrastructure needed to ensure the advancement of astronomy and astrophysics in the next decade.
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