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Debates Continue Over Taxes And Fees On Hydraulic Fracturing In Ohio And Pennsylvania

In exchange for a $2.6 billion cut to Ohio’s state income taxes, Gov. John Kasich has proposed a package of tax increases in other areas. Included among those increases would be the gradual implementation of a 2.75 percent...more

Newsletters - Feb 28, 2014: The Elevator Speech Overview

The U.S. House and Senate were both in session this past week, returning from a week long work period in district. The National Governors Association (NGA) met in Washington DC for their annual winter meeting, discussing...more

Oklahoma Income Tax Reduction Ruled Unconstitutional

The Supreme Court of Oklahoma has ruled Oklahoma tax legislation enacted in 2013 reducing the top Oklahoma individual income tax rate from 5.25% to 5% in 2015, with further reduction to 4.85% possible in 2016, is...more

IRS Fighting Hard to Avoid Tea Party Class Action Claims

The IRS recently filed a motion to dismiss class action claims brought by Tea Party groups. In NorCal Tea Party Patriots, et. al. v. IRS, et. al., S.D. Ohio, Case No. 1:13-cv-00341, Tea Party groups asserted that the IRS...more

State & Local Tax Alert: Alabama Edition - December 20th, 2013

On December 16, 2013, the Council On State Taxation (COST) released its fifth edition of the COST Due Process Scorecard on Tax Appeals and Procedural Requirements. For the second time in as many scorecards, Alabama ranked in...more

Il Pay-as-You-Go pubblico e privato: davvero diversi? Un confronto Europa - Us [settimo capitolo del progetto di libro "Presente e...

Settimo capitolo del progetto di libro "Presente e Futuro del PayGo in Italia, Europa, Us", di Nicola C. Salerno [nicola.salerno@tin.it - 0039 347 9023927 - twitter nicolacsalerno]...more

Il Pay-as-You-Go attraverso i Programmi di Stabilità [sesto capitolo del progetto di libro "Presente e Futuro del PayGo in Italia,...

Sesto capitolo del progetto di libro "Presente e Futuro del PayGo in Italia, Euriopa, Us", di Nicola C. Salerno [nicola.salerno@tin.it - 0039 347 90.23.927 - twitter nicolacsalerno]...more

Appendice 1.2 al primo capitolo del progetto di libro "Presente e Futuro del PayGo in Italia, Europa, Us"

Appendice 1.2 al primo capitolo del progetto di libro "Presente e Futuro del PayGo in Italia, Europa, Us", di Nicola C. Salerno [nicola.salerno@tin.it]...more

Appendice 1.1 al primo capitolo del progetto di libro "Presente e Futuro del PayGo in Italia, Europa, Us"

Appendice 1.1 al primo capitolo del progetto di libro "Presente e Futuro del PayGo in Italia, Europa, Us", di Nicola C. Salerno [nicola.salerno@tin.it]...more

La demografia dell’Italia e delle Regioni italiane. Uno sguardo alle proiezioni a medio-lungo [primo capitolo del progetto di...

Primo capitolo del progetto di libro "Presente e Futuro del PayGo in Italia, Europa, Us", di Nicola C. Salerno [nicola.salerno@tin.it]...more

Demografia, Occupazione e Produttività in Europa e Us [quarto capitolo del progetto di libro "Presente e Futuro del PayGo in...

Quarto capitolo del progetto di libro "Presente e Futuro del PayGo in Italia, Europa, Us", di Nicola C. Salerno [nicola.salerno@tin.it]...more

Demografia, Occupazione e Produttività in Italia e nelle Regioni Italiane [terzo capitolo del progetto di libro "Presente e Futuro...

Terzo capitolo del progetto di libro "Presente e Futuro del PayGo in Italia, Europa, Us", di Nicola C. Salerno [nicola.salerno@tin.it]...more

La demografia in Europa e in Us. Uno sguardo alle proiezioni a medio-lungo [secondo capitolo del progetto di libro "Presente e...

Secondo capitolo del progetto di libro "Presente e Futuro del PayGo in Italia, Europa, Us", di Nicola C. Salerno [nicola.salerno@tin.it]...more

“Alleged Clothes,” “Things of Value,” and “Recess Appointments”: What’s In “Store” In The New Supreme Court Term

Last week started the 2013-2014 Term at the Supreme Court of the United States. While the hot issues last year were DOMA, Title VII (Vance v. Ball State University and University of Texas Southwestern Medical Center v....more

Taxpayer Settlement Agreement Waives Future Claims and Judicially Estops Contradictory Claims

After challenging a 1991 Utility User Tax, taxpayers negotiated a monetary settlement agreement with Los Angeles County. The settlement agreement also provided for an election to validate the tax. After the election, a...more

Testing Hypotheses at the basis of medium-long term Projections of Health Care Expenditure

Testing Hypotheses at the basis of medium-long term Projections of Health Care Expenditure - The case of Italy The same methodology Oecd and Ecofin apply to project future trends of health care expenditue is here applied...more

Proposition 26 Does Not Apply Retroactively to Existing Local Assessments, Fees, or Charges

Proposition 26 expanded the definition of the term “tax” for purposes of article XIII C of the California Constitution in order to halt evasions of Proposition 218. A Court of Appeal recently addressed whether Proposition 26...more

Peña Nieto starts debate on Energy Reform in Mexico

Yesterday, Mexican President Enrique Peña Nieto officially presented his proposal to reform the energy sector (oil and electricity). Here is a quick preview of the hard debate to come...more

Proposition 26 Guide for Special Districts

Kelly Salt, a Best Best & Krieger partner based in San Diego, authored this guide specifically geared toward helping special districts in California navigate the requirements of Proposition 26. Published by the California...more

Texas Adds Reverse Mortgage Constitutional Amendment To November Ballots

On May 22, the Texas legislature adopted a joint resolution, SJR 18, to propose an amendment to the Texas Constitution to allow a reverse mortgage for the purchase of a homestead property....more

Getting Over the Goal Line: Congress Shows Strong Support for Medical Device Tax Repeal, but Issues Remain

Introduction - The Patient Protection and Affordable Care Act (“ACA”) generates very few areas of agreement. However, in recent months, proposals to repeal one of the most visible and controversial provisions of the...more

South Carolina Supreme Court (Reluctantly) Upholds Sales Tax Exemptions

Yesterday, the South Carolina Supreme Court issued its long-awaited decision in Bodman v. South Carolina, holding that the state’s sales and use tax exemption and cap scheme, as a whole, does not violate the state...more

Marketplace Fairness Act of 2013 Passes United States Senate

On May 6, 2013, the United States Senate passed the Marketplace Fairness Act of 2013 (the "Act") by a vote of 69 to 27. The legislation (S. 743) now moves to the House of Representatives for consideration....more

Update: After Rehearing, Court Of Appeal Upholds Its Previous Parcel Tax Ruling

The court of appeal recently upheld its previous ruling that a parcel tax approved by Alameda Unified School District (“District”) voters violates the Government Code’s restriction that special taxes apply “uniformly to all...more

SCA 3 Proposes Constitutional Amendment To Lower Voter Approval Requirement For Parcel Taxes From Two-Thirds To 55 Percent For...

SCA 3 seeks to amend the California Constitution relating to taxation by amending Section 4 of Article XIIIA, adding Section 4.5 to Article XIIIA, amending Section 2 of Article XIIIC, and amending Section 3 of Article XIIID,...more

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