Supreme Court

DOMA’s Demise and Federal Taxes

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...

June 26, 2013Roberton C. Williams

Individual Taxes: TaxVox

Get IRS Out of the Business of Regulating Political Speech

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,...

May 16, 2013Howard Gleckman

Individual Taxes: TaxVox

Same-Sex Couples and Taxes

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...

March 25, 2013Roberton C. Williams

Individual Taxes: TaxVox

Will Enough People Enroll in Obamacare?

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...

July 5, 2012Howard Gleckman

Individual Taxes: TaxVox

Obamacare’s Uninsured Tax is a Mouse

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...

July 3, 2012Howard Gleckman

Individual Taxes: TaxVox

The Supreme Court Says the Health Care Mandate is a Constitutional Tax

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...

June 28, 2012Howard Gleckman

Individual Taxes: TaxVox

Taxes, Health Reform, and the Supreme Court

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...

March 29, 2012Howard Gleckman