Christopher Swift

Christopher Swift

BakerHostetler

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Ohio Budget Bill Introduced

On February 12, 2013, the text of the Governor's budget proposal for the 2014-2015 biennium, announced on February 4, 2013, was made public as House Bill 59 ("HB 59"). The new HB 59 includes a state income tax deduction for...more

2/20/2013 - Local Taxes Pass-Through Entities Sales & Use Tax Severance Tax State Budgets State Taxes Tax Deductions Tax Rates

Sixth Circuit Denies Government Motion for Rehearing in Quality Stores Employment Tax Challenge

The Sixth Circuit has unanimously and summarily denied a Government request for en banc rehearing of a taxpayer-favorable ruling in United States v. Quality Stores, Inc., 693 F.3d 605 (6th Cir. Sept. 7, 2012)....more

2/1/2013 - FICA Taxes IRS Quality Stores Refunds Statute of Limitations SUB Wages

President Obama Signs "Fiscal Cliff" Legislation into Law

As you likely have heard, the President signed the American Taxpayer Relief Act (H.R. 8) (the "Act") on January 2, 2013. The Act, popularly known as the "fiscal cliff" legislation, permanently extends the Bush era tax cuts...more

1/4/2013 - 3.8% Medicare Tax Alternative Minimum Tax American Taxpayer Relief Act Bush-Era Tax Cuts Business Taxes Capital Gains Estate Tax Fiscal Cliff Generation-Skipping Transfer Gift-Tax Exemption Income Taxes Payroll Taxes Production Tax Credit Tax Extensions

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