Supreme Court

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

Individual Taxes: TaxVox

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