Supreme Court

: TaxVox

Congress Could Fix the ACA’s Individual Mandate Without Waiting for the Supreme Court

In the coming months, the US Supreme Court will rule for the third time on the constitutionality of the individual mandate.

December 14, 2020C. Eugene Steuerle

Business Taxes: TaxVox

The Supreme Court Is Hearing A Case That Could Block the IRS From Halting Abusive Tax Shelters

Tomorrow, the US Supreme Court will hear oral arguments in CIC Services v. IRS, a case that threatens to damage the integrity of the tax...

November 30, 2020Chye-Ching Huang Mark J. Mazur

Individual Taxes: TaxVox

By Overturning the ACA, The Supreme Court Would Cut Taxes Substantially For High-Income Households

Last week, President Trump said the Administration will urge the US Supreme Court to overturn the entire 2010 Affordable Care Act. While the High Court...

May 12, 2020Howard Gleckman

State and Local Issues: TaxVox

The Census Is About Nearly $1 Trillion In Federal Spending, Not Just Elections

The US Supreme Court’s decision to leave a US citizenship question off the 2020 Census ( for now ) has focused unusual attention on the...

June 27, 2019Tracy Gordon

State and Local Issues: TaxVox

What Will Happen To Online Sales Taxes in the Wake of the Supreme Court’s Wayfair Decision?

Now that the Supreme Court has made it easier for states to require online retailers to collect sales taxes, how will states and Congress respond?...

June 26, 2018Howard Gleckman

State and Local Issues: TaxVox

Six Reasons Why States Shouldn’t Be Counting Their Sports Betting Tax Revenue Yet

Will the Supreme Court’s decision allowing states to legalize sports betting be the tax revenue jackpot that some states hope for? Perhaps, but plenty of...

May 16, 2018Howard Gleckman

State and Local Issues: TaxVox

Congress Has Had 26 Years to Address Online Sales Taxes. It Is About To Fail One More Time

It appears that Congress is about to miss its last real opportunity to address the online sales tax problem before the Supreme Court rules on...

March 21, 2018Howard Gleckman

Individual Taxes: TaxVox

Utah Lets Same-Sex Couples File Joint Tax Returns

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...

January 17, 2014Roberton C. Williams

State and Local Issues: TaxVox

The Supreme Court Opens The Door to Sales Tax Collections by Online Sellers

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...

December 3, 2013Howard Gleckman

Individual Taxes: TaxVox

Same-Sex Couples after DOMA

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...

August 15, 2013Roberton C. Williams