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Illinois Circuit Court Dismisses Challenge to Retained Job EDGE Credits

Corporations with Illinois Economic Development for a Growing Economy (EDGE) credit agreements giving credit for retained jobs can breathe a sigh of relief: The litigation challenging the state’s ability to grant EDGE credits...more

Supreme Court Rules on Limits of State Taxing Authority – Refund Claims in Order

In Comptroller v. Wynne, the Supreme Court ruled that individuals who earn income in states in which they do not reside may be entitled to refunds if the taxes they pay to the nonresident state are not fully creditable...more

Supreme Court Mandates State Income Tax Credits, Pretty Much

Maryland imposes income taxes on its residents. There is a state level income tax, and a county level tax. If a Maryland resident incurs income in other states and pays state income tax to those other states, there is a...more

Taxpayer Wynne’s: Supreme Court Rules Maryland Personal Income Tax Violates Constitution

This morning the U.S. Supreme Court ruled that Maryland’s personal income tax regime is unconstitutional. By failing to provide a full credit to its residents for taxes paid to other states, Maryland unconstitutionally...more

Wynne Court Holds That Internal Consistency Lives, Applies to Taxation of Resident

A divided U.S. Supreme Court ruled that Maryland’s personal income tax regime is unconstitutional. Comptroller of the Treasury v. Wynne, 575 U.S. __ (2015). The Court affirmed the Maryland Court of Appeals in a 5-4 decision...more

Supreme Court decides Comptroller of the Treasury of Maryland v. Wynne

On May 18, 2015, the U.S. Supreme Court decided Comptroller of the Treasury of Maryland v. Wynne, (No. 13-485), holding that Maryland’s personal-income-tax scheme, which does not give state residents a full credit for income...more

Changing the Rules in the Middle of the Game: Oregon Supreme Court Allows Prospective Modifications to Public Pension Benefits

The national debate on public pension plans is beginning to resonate in the court system. On April 30, 2015, the Oregon Supreme Court ruled on the constitutionality of two legislative amendments that modified certain benefits...more

Same-Sex Marriage Issues for Employers

In the case of Searcy v. Strange, 2015 WL 328825 (S.D. Ala Jan. 25, 2015), the federal Court for the Southern District of Alabama held that Alabama's ban on same-sex marriage is unconstitutional. Alabama news headlines have...more

News from Second and State

Tax day has come and gone, and while Will Rogers once said that “it’s a good thing we don’t get as much government as we pay for,” Pennsylvanians got their fair share this week....more

Under the Dome: Inside the Maine State House

Under the Dome: Inside the Maine State House provides a high-level overview of recent activity at the Maine State House. Supplemental Budget to Become Law - Governor LePage will allow the state supplement...more

24 Months Through the Crystal Ball: Emerging Trends in State and Local Taxation (Part I)

For businesses operating across state lines, state taxation bears a resemblance to standing with one foot on each of two logs in a flowing river: even during calm periods, staying above water is a challenge. And these are not...more

The Affordable Care Act Part Three – Upcoming Requirements & the Impact Recent Judicial Decisions Have on the ACA

This is the last of our three part series on the Affordable Care Act (“ACA” or “Act”), commonly known as “ObamaCare.” This post discusses upcoming requirements under the ACA and judicial decisions that have impacted or may...more

King v. Burwell: A “Straightforward Case of Statutory Construction”?

This is the 47th in a series of WorkCite articles concerning the Patient Protection and Affordable Care Act and its companion statute, the Health Care and Education Reconciliation Act of 2010 (referred to collectively as the...more

Supreme Court Case Does Not Directly Challenge Obamacare, But Could Lead to Its Implosion.

The media coverage in the run-up to today’s Supreme Court oral arguments in King v. Burwell has described King as an attack on Obamacare. That isn’t quite right. Understandably, some of the imprecise language is due to the...more

U.S. Supreme Court Update, March/April 2015

The Supreme Court heard oral arguments in two cases involving state taxation on consecutive days in December. On 12/8/14, the Supreme Court heard oral arguments in Direct Marketing Ass'n v. Brohl, where the Court has...more

U.S. Supreme Court Update - February 2015

Court Considers Constitutionality of Maryland's Personal Income Tax - On 11/12/14, the U.S. Supreme Court heard oral arguments on the constitutionality of Maryland's personal income tax in Comptroller of the Treasury...more

Supreme Court Will Hear Same-Sex Marriage Issue

The U.S. Supreme Court will hear arguments in four same-sex marriage cases in April, potentially settling the divisive issue by the end of the current term. The justices will consider an appeal from the 6th Circuit decision...more

In Florida, Recognition of Same-Sex Marriage Will Impact Employers

On January 6, Florida became the 36th state to recognize same-sex marriage. This development came as the result of several recent state and federal court decisions finding Florida's ban on same-sex marriage an...more

Employers: How Do Your Retirement Plans Treat Same-Sex Unions?

IRS Issues Long Awaited Guidance on Application of US v. Windsor to Retirement Plans - New IRS guidance means that action is required by employers sponsoring qualified retirement plans if the terms of the plan are...more

EMPLOYEE BENEFITS LAW ALERT: What the legalization of same-sex marriage means for Oklahoma employers

On Monday, Oklahoma became one of five additional U.S. states required to allow same-sex couples to marry after the U.S. Supreme Court refused to review lower court decisions that overturned state bans on same-sex marriage....more

Southeast State & Local Tax: Important Developments - August 2014

The Williams Mullen Southeast State and Local Tax (SESALT) team is pleased to provide you with a comprehensive recap of important tax developments around the Southeast....more

Monthly Benefits Update - July 2014

Two federal appeals courts issued contradictory rulings on the validity of subsidies for the purchase of health insurance under the federal marketplace established pursuant to the Affordable Care Act (ACA). On July 22, a...more

Benesch Perspectives - July 2014 Newsletter

In this issue: - Not-for-Profit Spotlight - Giving to Religion Trending Downward for a Decade - What You Can Learn from Giving 2014 - Is the Front Door Closing on the Parsonage...more

How Employers Fared With the Supremes This Term and What the Future May Hold

During its recently concluded 2013 term, the U.S. Supreme Court issued decisions in two labor and employment cases, three constitutional or quasi-constitutional cases that impact labor and employment concerns, and one tax...more

Health Care Reform Implementation Update - July 2014

On June 30, in one of the most highly anticipated cases affecting the Affordable Care Act (ACA), the Supreme Court ruled that closely held companies could assert a “religious objection” to the ACA contraceptive coverage...more

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