Tax Policy Center

Supreme Court

Individual Taxes: TaxVox
The Utah State Tax Commission yesterday reversed Governor Gary Herbert (R), ruling that same-sex couples may file their 2013 state tax returns as married, as long as they wed before the end of last year. The ruling also applies to couples who married in other jurisdictions. As I discussed in my
January 17, 2014Roberton C. Williams
State and Local Issues: TaxVox
Yesterday, by doing nothing, the U.S. Supreme Court took a giant step towards ending the decades-long dispute over whether states can require online retailers to collect sales taxes. In effect, the High Court ruled that, absent congressional action, states have broad authority to require Internet
December 3, 2013Howard Gleckman
Individual Taxes: TaxVox
It’s been less than two months since the Supreme Court ruled part of the Defense of Marriage Act (DOMA) unconstitutional and the fallout has only begun to settle. Nowhere is there more uncertainty about the effects of the ruling than regarding federal taxes. The court struck down Section 3 of DOMA
August 15, 2013Roberton C. Williams
Individual Taxes: TaxVox
Same-sex couples are cheering the Supreme Court’s striking down the Defense of Marriage Act (DOMA), but the tax consequences are more of a mixed bag. For many couples, federal recognition of same-sex marriages will mean lower tax bills, but some gay couples will end up paying more. As I discussed
June 26, 2013Roberton C. Williams
Individual Taxes: TaxVox
A final thought, I hope, on the IRS/tea party scandal: Why do we want the IRS regulating political speech? It seems crazy on its face, yet that is exactly the system we have created. True, the agency bungled its scrutiny of conservative political groups seeking tax-exemptions. But should it even be
May 16, 2013Howard Gleckman
Individual Taxes: TaxVox
The 1996 Defense of Marriage Act (DOMA) was not primarily a tax law but it certainly affects the federal taxes that same-sex couples pay. In fact, taxes are the basis for the second of the two cases concerning same-sex marriage that the Supreme Court will hear this week. Although the federal
March 25, 2013Roberton C. Williams
Individual Taxes: TaxVox
Earlier this week, I concluded that the Affordable Care Act’s tax on those who do not have health insurance will be both modest and difficult for the IRS to collect. But will it be enough to encourage people to buy coverage? If not, healthy people may opt out until they get sick, a decision that
July 5, 2012Howard Gleckman
Individual Taxes: TaxVox
The Affordable Care Act’s tax on those who choose not to buy health insurance was the linchpin of the Supreme Court’s decision to uphold the law’s constitutionality. But in reality, the tax (nee penalty) is a mouse. The tax itself is modest, at least to start. It will affect relatively few people.
July 3, 2012Howard Gleckman
Individual Taxes: TaxVox
In its long-awaited decision on the Affordable Care Act, the Supreme Court has ruled that Congress can require people to either have health insurance or pay a tax if they don’t. Because the High Court found that the penalty for not having coverage is a tax and not a fee or a banana, it ruled
June 28, 2012Howard Gleckman
Individual Taxes: TaxVox
There is more to the Affordable Care Act than the individual mandate. There are also, for example, taxes. And since this is TaxVox, I thought it would be useful to think about some of those revenue provisions in the wake of the Supreme Court’s three-day hearing on the fate of the ACA. The law
March 29, 2012Howard Gleckman