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Tax Administrative Agency

Read need-to-know updates, commentary, and analysis on Tax issues written by leading professionals.
Gray Reed

The Tax Benefits of Research and Development Expenses (IRC Section 41)

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Businesses are started with good ideas and a lot of hard work. Companies are sustained by applying that same hard work to the challenges and problems they face along the way.  ...more

McDermott Will & Emery

Weekly IRS Roundup June 14 – June 18, 2021

McDermott Will & Emery on

Presented below is our summary of significant Internal Revenue Service (IRS) guidance and relevant tax matters for the week of June 14, 2021 – June 18, 2021... June 14, 2021: The IRS issued a news release unveiling updates...more

FTI Consulting

The Post-Pandemic Expenses Policy - Your Employee Expenses Policy Still Fit for Purposes?

FTI Consulting on

COVID-19 dramatically and swiftly changed the way that many employees normally work – and where they work from. As working arrangements change and, hopefully, settle into new patterns, are employers’ pre-pandemic expenses...more

K&L Gates LLP

The Affordable Care Act Survives Supreme Court Challenge: What Happens Next?

K&L Gates LLP on

The Supreme Court issued its much-anticipated opinion in California v. Texas regarding the constitutionality of the Affordable Care Act (ACA), rejecting the third major challenge to the law. The Supreme Court held in a 7–2...more

Mintz

Political Momentum Grows in Support of Mandatory Financial ESG Disclosures

Mintz on

The House of Representatives recently passed a bill--albeit by the narrowest of majorities--that would mandate that companies provide shareholders "information about employee and executive pay, political spending, climate...more

Skadden, Arps, Slate, Meagher & Flom LLP

Is Tax Competition Dead?

The G7’s support for OECD-backed tax reforms could mark a big step toward a more consistent, revamped global tax scheme — depending on the details and whether it is actually adopted. ...more

BakerHostetler

[Podcast] 32nd Annual Legislative Seminar Series: Senator Bill Cassidy, R-La.

BakerHostetler on

Former Congressman Mike Ferguson, leader of BakerHostetler’s Federal Policy team, and former Congressman Heath Shuler, a Senior Advisor on the Federal Policy team host bipartisan leaders from the House and Senate to discuss...more

Brownstein Hyatt Farber Schreck

Summary of Congressional Tax Writing Committee Hearings on FY 2022 Budget

Earlier this week, Treasury Secretary Janet Yellen testified before the Senate Finance Committee and the House Ways and Means Committee on President Biden’s Fiscal Year (FY) 2022 budget request. Click here for a full...more

Rivkin Radler LLP

Tax Changes In The Offing? “Close Scrutiny” Of Business Owners’ Economic Benefits Remains A Constant

Rivkin Radler LLP on

I Read the News Today- Much of today’s news is dominated by the future of the Administration’s broadly defined infrastructure plan. Discussions among “those in the know” inevitably turn into debates over the wisdom of...more

Foster Garvey PC

Two Lawsuits Are Better Than One – A Second Lawsuit Was Filed to Strike Down the New Washington State Capital Gains Tax

Foster Garvey PC on

As I previously reported, on May 4, 2021, Washington State Governor Jay Inslee signed Senate Bill 5096 ("SB 5096") into law, creating the state's first capital gains tax. It is set to go into effect on January 1, 2022....more

Sheppard Mullin Richter & Hampton LLP

Not with a Bang, But a Whimper—Supreme Court Kicks Latest ACA Challenge for Lack of Standing

On June 17, 2021, the Supreme Court of the United States issued its opinion in California v. Texas (No. 19-840) and Texas v. California (No. 19-1019), holding 7-2 (Justice Breyer, joined by Chief Justice Roberts, and Justices...more

Dentons

New and extended tax incentives for investment and innovation in the “Polish Deal”

Dentons on

The Polish government has published draft laws forming part of the Polish Deal, a package of solutions to reboot the economy after the epidemic, intended to introduce new, and tweak existing, tax breaks to support investment...more

International Lawyers Network

Establishing A Business Entity In The United States

1. Choosing the Right Legal Structure - 1.1 Introduction - Establishing a business entity in the United States can be an important strategic step for any international company that wants to avail itself of the world’s...more

Fisher Phillips

Supreme Court Dismisses Another Challenge To The Affordable Care Act

Fisher Phillips on

Thanks to a ruling yesterday by the U.S. Supreme Court, the Affordable Care Act remains fully intact and will remain the law of the land for the foreseeable future. In a 7-to-2 vote, the Court dismissed a case that challenged...more

BakerHostetler

[Podcast] Dodging the California Foreign Tax Bullet - AB 71

BakerHostetler on

California Assembly Bill 71 would have made major changes to how California taxes foreign income, including a thinly-veiled attempt to get multinationals to elect worldwide combination. It looks like the bill will not pass...more

Foley Hoag LLP

Supreme Court Upholds Affordable Care Act (Again) in California v. Texas

Foley Hoag LLP on

For the third time since its passage, the United States Supreme Court has saved the Affordable Care Act (“ACA”) from a legal challenge. In a 7-2 decision in California v. Texas, the Court held that several Republican-led...more

Faegre Drinker Biddle & Reath LLP

Supreme Court Decides California v. Texas

On June 17, 2021, the U.S. Supreme Court decided California v. Texas, holding that States and individuals challenging the Affordable Care Act lack standing to claim that the “individual mandate” is unconstitutional after...more

Blank Rome LLP

Massachusetts High Court Finds Statutory Right to Apportionment of Sales Tax for Software Used in Multiple States

Blank Rome LLP on

The Massachusetts Supreme Judicial Court denied the Commissioner of Revenue’s attempted money grab and held that there is a statutory right to apportion sales tax on receipts from the sale or license of software that was...more

Blank Rome LLP

You Had Your Chance: New Jersey Tax Court Prohibits Audit Adjustments to Closed Years

Blank Rome LLP on

The New Jersey Tax Court held that the Division of Taxation (“Taxation”) cannot assess tax in years open under the statute of limitations if the tax is attributable to the elimination of net operating loss (“NOL”)...more

Blank Rome LLP

Ohio High Court Upholds Taxation of a Nonresident’s Income from Stock Options

Blank Rome LLP on

The Supreme Court of Ohio upheld the City of Cleveland’s taxation of a nonresident’s income from stock options even though the income was recognized by the nonresident seven years after the nonresident had ceased working or...more

Holland & Knight LLP

Affordable Care Act Survives Latest Challenge in U.S. Supreme Court

Holland & Knight LLP on

The U.S. Supreme Court on June 17, 2021, ruled 7-2 that Republican states, led by Texas, lack standing to challenge the Affordable Care Act (ACA). In the case of California et al. v. Texas et al., Justice Stephen Breyer wrote...more

Ruder Ware

Plan Ahead to Make Summer Memories at the Family Cabin Last Forever

Ruder Ware on

Summertime is a special time of year in Wisconsin.  It brings many families to cabins where they create memories and traditions that will be cherished forever.  However, many problems arise if families do not create a plan...more

Latham & Watkins LLP

US Supreme Court Allows Challenge to IRS Rule to Go Forward Despite Anti-Injunction Act

Latham & Watkins LLP on

The ruling provides a new avenue for parties to bring pre-enforcement challenges to IRS rules and regulations. Key Points: ..In CIC Services v. IRS, the US Supreme Court allowed a pre-enforcement challenge to an IRS...more

Blank Rome LLP

Grasping at Straws: The Amicus Brief of the United States in New Hampshire v. Massachusetts

Blank Rome LLP on

Last October, New Hampshire filed a challenge with the U.S. Supreme Court condemning Massachusetts’s temporary rule requiring nonresident employees of Massachusetts’s employers to continue sourcing income to Massachusetts,...more

Kramer Levin Naftalis & Frankel LLP

BPCIA Survives Challenge to the Affordable Care Act at Supreme Court

On June 17, 2021, the Supreme Court of the United States issued its decision in California et al. v. Texas et al. (No. 19-840), upholding the Affordable Care Act (ACA). A bloc of U.S. states, led by Texas, and two individuals...more

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JD Supra Privacy Policy

Updated: Apr 27, 2021:

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Links to Other Websites

Our Website and Services may contain links to other websites. The operators of such other websites may collect information about you, including through cookies or other technologies. If you are using our Website or Services and click a link to another site, you will leave our Website and this Policy will not apply to your use of and activity on those other sites. We encourage you to read the legal notices posted on those sites, including their privacy policies. We are not responsible for the data collection and use practices of such other sites. This Policy applies solely to the information collected in connection with your use of our Website and Services and does not apply to any practices conducted offline or in connection with any other websites.

Information for EU and Swiss Residents

JD Supra's principal place of business is in the United States. By subscribing to our website, you expressly consent to your information being processed in the United States.

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You can make a request to exercise any of these rights by emailing us at privacy@jdsupra.com or by writing to us at:

Privacy Officer
JD Supra, LLC
10 Liberty Ship Way, Suite 300
Sausalito, California 94965

You can also manage your profile and subscriptions through our Privacy Center under the "My Account" dashboard.

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California Privacy Rights

Pursuant to Section 1798.83 of the California Civil Code, our customers who are California residents have the right to request certain information regarding our disclosure of personal information to third parties for their direct marketing purposes.

You can make a request for this information by emailing us at privacy@jdsupra.com or by writing to us at:

Privacy Officer
JD Supra, LLC
10 Liberty Ship Way, Suite 300
Sausalito, California 94965

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Access/Correct/Update/Delete Personal Information

For non-EU/Swiss residents, if you would like to know what personal information we have about you, you can send an e-mail to privacy@jdsupra.com. We will be in contact with you (by mail or otherwise) to verify your identity and provide you the information you request. We will respond within 30 days to your request for access to your personal information. In some cases, we may not be able to remove your personal information, in which case we will let you know if we are unable to do so and why. If you would like to correct or update your personal information, you can manage your profile and subscriptions through our Privacy Center under the "My Account" dashboard. If you would like to delete your account or remove your information from our Website and Services, send an e-mail to privacy@jdsupra.com.

Changes in Our Privacy Policy

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Contacting JD Supra

If you have any questions about this Privacy Policy, the practices of this site, your dealings with our Website or Services, or if you would like to change any of the information you have provided to us, please contact us at: privacy@jdsupra.com.

JD Supra Cookie Guide

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How We Use Cookies and Other Tracking Technologies

We use cookies and other tracking technologies to:

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Updates to This Policy

We may update this cookie policy and our Privacy Policy from time-to-time, particularly as technology changes. You can always check this page for the latest version. We may also notify you of changes to our privacy policy by email.

Contacting JD Supra

If you have any questions about how we use cookies and other tracking technologies, please contact us at: privacy@jdsupra.com.

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