On August 8, 2020, President Trump signed a Presidential Memorandum entitled “Memorandum on Deferring Payroll Tax Obligations in Light of the Ongoing COVID-19 Disaster,” effective as of September 1, 2020 (the “Memorandum”)....more
In series of Treaties with the Creek Nation in the 1830s, the United States established a Reservation for the Creeks, covering millions of acres in northeastern Oklahoma, including land on which the City of Tulsa is located....more
7/15/2020
/ Criminal Convictions ,
Disestablishment ,
Federal Jurisdiction ,
Federal v State Law Application ,
Fee Simple ,
Land Titles ,
Major Crimes Act ,
McGirt v Oklahoma ,
Native American Issues ,
Reversal ,
SCOTUS ,
Treaties ,
Tribal Lands
On Wednesday evening of June 3, 2020, the U.S. Congress enacted material modifications to the CARES Act in the Paycheck Protection Program Flexibility Act of 2020 (the “Act”). The Act, originally introduced by Representative...more
The federal Coronavirus Aid, Relief, and Economic Security Act (the “CARES Act” or the “Act”), signed into law on March 27, 2020, contains significant (and mostly temporary) changes to federal tax law that provide immediate...more
The nation’s third Coronavirus relief bill, the Coronavirus Aid, Relief, and Economic Security Act (“CARES Act”), was signed into law on Friday March 27, 2020. The CARES Act provides for rapid, substantial, financial...more
Congress, the IRS, and state tax agencies so far have responded to the COVID-19 emergency with a variety of significant legislative and administrative tax relief measures. This briefing will summarize the most important...more
Yesterday, the Supreme Court handed down two tax decisions, one of which is set to immediately impact internet and other remote retailers nationwide. In South Dakota v. Wayfair, No. 17-494 , the Court overruled Quill Corp. v....more
6/25/2018
/ Commerce Clause ,
Compensation & Benefits ,
Constitutional Challenges ,
Employee Stock Purchase Rights ,
Internal Revenue Code (IRC) ,
Internet Retailers ,
Interstate Commerce ,
Physical Presence Test ,
Railroad Retirement Tax Act (RRTA) ,
SCOTUS ,
South Dakota v. Wayfair ,
Wisconsin Central Ltd v United States
Tara Sweeney, an Iñupiaq citizen, has been nominated to serve as the Assistant Secretary for Indian Affairs in the Department of the Interior. Ms. Sweeney’s nomination is subject to confirmation by the Senate, which will...more
John Doe, a teenage member of the Mississippi Band of Choctaw Indians, was working as an intern at a Dollar General store on the Tribe’s Reservation when he was sexually molested by the manager of the store. Doe sued Dollar...more
On June 13, 2016, the Supreme Court issued a decision in United States v. Bryant, resolving a circuit split to hold that tribal-court convictions for domestic violence may be used as predicate offenses for the federal felony...more
On March 22, 2016, the Supreme Court issued a decision in Nebraska v. Parker. In this case, Nebraska challenged the Omaha Indian Tribe’s right to enforce a Department of Interior-approved liquor ordinance on parts of the...more
On April 16, 2015, the IRS released Notice 2015-34 clarifying the effect of the Tribal General Welfare Exclusion Act of 2014, Pub. L. No. 113-168, 128 Stat. 1883 (2014) (the “Act”), which added new Section 139E to the...more
On December 19, 2014, the Bureau of Indian Affairs announced the promulgation of a final rule that will allow land to be taken into trust for federally-recognized tribes in Alaska. Allowing trust lands in Alaska is a seismic...more
On June 3, 2014, the IRS released Revenue Procedure 2014-35 providing final guidance for Indian tribal governments regarding the application of the general welfare exclusion to Indian tribal government programs that provide...more
Residency rules haven’t changed. Now a bill lets exiles keep their Minnesota professional advisers. As a Minnesota tax lawyer for nearly 30 years, I read with interest the Star Tribune article April 16 (“Avoiding state tax...more