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Tax Notes TalkThe Future of Tax Regulations After Loper BrightSend us a textDo you have questions about tax policy in the 2024 election? Submit your questions here.Steve Rosenthal of the Urban-Brookings Tax Policy Center and Don Susswein of RSM discuss how Congress should handle agency delegation following the Loper Bright decision. For more from Rosenthal and Susswein, read the following:Congress Can Maintain IRS Rulemaking AuthorityWhat About Vague ‘Delegated’ Tax Regulations?For additional coverage, read the following articles in Tax Notes:DOJ, FedEx Contest Loper Bright’s Effect in Offset Earnings CaseLoper Bright Casts Doubt on SECA Guidance P...2024-09-0640 minTax Notes TalkNo More Chevron Deference: Analyzing Loper Bright and Corner PostSend us a textTax Notes contributing editor Marie Sapirie discusses the recent Supreme Court decisions overturning Chevron and defining the statute of limitations period and their potential impact on the future of tax litigation. Listen to our related episodes:Less Is Moore: The Supreme Court's Ruling in Moore v. United StatesPending Supreme Court Cases and the Challenges for Tax PolicyWhat the End of Chevon Deference May Mean For TaxFor additional coverage, read the following articles in Tax Notes:YA Global Pushes Tax Court to Revisit Withholding DecisionAnalysis: Chevron Is Dead. L...2024-07-1914 minTax Notes TalkThe Plastic Problem: Using Tax to Protect the EnvironmentSend us a textProfessor Roberta Mann of the University of Oregon School of Law explains how taxing single-use plastics could help combat their environmental effects. For more, read Mann's article, "Targeting Plastic Pollution with Taxes."Follow us on Twitter:David Stewart: @TaxStewTax Notes: @TaxNotes**This episode is sponsored by the University of California Irvine School of Law Graduate Tax Program. For more information, visit law.uci.edu/gradtax.This episode is sponsored by TaxBandits. For more information, visit taxbandits.com and use promo code TaxNotes5.2024-02-0933 minTax Notes TalkIRA Energy Credits, Part 2: Proposed Regs and What’s NextSend us a textIn the second of a two-episode series, Tim Jacobs of Hunton Andrews Kurth continues his discussion of the energy credits enacted in the Inflation Reduction Act and the proposed regulations.Listen to the first part of this series: IRA Energy Credits, Part 1: History and Early Guidance For additional coverage, read these articles in Tax Notes:Grouping Rule Could Be Added to Clean Energy Prefiling ProcessEnergy Department Opens Portal for Low-Income Bonus Energy CreditAnalysis: Apprentices and Emergency RepairsAnalysis: For U.S. Territories, IRA Credits Remain a Complicated QuestionAnalysis: Proposed...2023-10-2738 minTax Notes TalkIRA Energy Credits, Part 1: History and Early GuidanceSend us a textIn the first of a two-episode series, Tim Jacobs of Hunton Andrews Kurth discusses the energy credits enacted in the Inflation Reduction Act and the major pieces of guidance released so far. Listen to our other episodes on the tax-related provisions in the Inflation Reduction Act:The New Excise Tax on Corporate Stock BuybacksU.S. Tax Provisions Driving the Fight Against Climate Change$80 Billion in New Funding: What’s Next for the IRS?Analyzing the Corporate Alternative Minimum TaxFor additional coverage, read these articles in Tax Notes:A...2023-10-2031 minTax Notes TalkCryptocurrency and the Newly Proposed Tax Rules on Digital AssetsSend us a textGarrett Brodeur, a tax attorney based in Washington, D.C., discusses the recently released proposed regulations for the cryptocurrency industry and their potential effect on digital asset transactions. For additional coverage, read these articles in Tax Notes:Tax Pros Wary of Overly Inclusive Crypto Reporting RegsDecentralized Exchanges Considered Brokers Under Proposed RegsProposed Regs Provide Guidance on Digital Asset Sales and ExchangesFollow us on Twitter:David Stewart: @TaxStewTax Notes: @TaxNotes**This episode is sponsored by Practising Law Institute. For more information, visit pli.edu...2023-09-2223 minTax Notes TalkShould We Have a Robot Tax? Part 2Send us a textIn the second of a two-episode series, Orly Mazur of SMU Dedman School of Law discusses her views on the tax implications of increasing automation and the alternatives to a robot tax. Listen to the first episode in this series, "Should We Have a Robot Tax? Part 2."For more on Orly, read "A Conversation With Orly Mazur: Taking on Tax and Tech."Follow us on Twitter:Marie Sapirie: @mariesapirieDavid Stewart: @TaxStewTax Notes: @TaxNotes**This episode is sponsored by the Tax Attorney Recruiting Event. For...2022-11-1132 minTax Notes TalkShould We Have a Robot Tax? Part 1Send us a textIn the first of a two-episode series, Ryan Abbott of the University of Surrey discusses his views on the tax implications of increasing automation and the need for a robot tax. For more, read Abbott and Bogenschneider's article, "Should Robots Pay Taxes? Tax Policy in the Age of Automation."In our “Editors’ Corner” segment, Elizabeth Stevens, a member in the international tax practice at Caplin & Drysdale Chtd. in Washington, chats about her coauthored Tax Notes piece, “Transfer Pricing's Next Generation.”Follow us on Twitter:Marie Sapirie: @mariesapir...2022-11-0432 min
The American Citizens Abroad PodcastOur chat with Marylouise Serrato, Executive Director of ACA, and Charles Bruce, ACA Legal Counsel and ACA Global Foundation’s Chairman, abouWe chat with Marylouise Serrato, Executive Director of American Citizens Abroad (ACA), and Charles Bruce, ACA Legal Counsel and ACA Global Foundation's (ACAGF) Chairman, about District Economics Group's (DEG) recent study completed in support of Residence-Based Taxation (RBT). We discuss how the research helps advocacy for RBT; why revenue neutrality is important; why ACA Global Foundation worked with DEG on this study; the response from Capitol Hill, US Treasury, and the IRS to the research; and much more! Given the importance of this study, and the current Congressional interest in it, we are sharing this on our ACA Podcast. This researc...2022-07-0530 min
The American Citizens Abroad PodcastOur chat with Marylouise Serrato, Executive Director of ACA, and Charles Bruce, ACA Legal Counsel and ACA Global Foundation’s Chairman, about the recent DEG study and what it means for RBTWe chat with Marylouise Serrato, Executive Director of American Citizens Abroad (ACA), and Charles Bruce, ACA Legal Counsel and ACA Global Foundation's (ACAGF) Chairman, about District Economics Group's (DEG) recent study completed in support of Residence-Based Taxation (RBT). We discuss how the research helps advocacy for RBT; why revenue neutrality is important; why ACA Global Foundation worked with DEG on this study; the response from Capitol Hill, US Treasury, and the IRS to the research; and much more!
Given the importance of this study, and the current Congressional interest in it, we are sharing this on our ACA Podcast. This researc...2022-07-0530 min
American Citizens Abroad TaxCastOur chat with Marylouise Serrato, Executive Director of ACA, and Charles Bruce, ACA Legal Counsel and ACA Global Foundation’s Chairman, about the recent DEG study and what it means for RBTWe chat with Marylouise Serrato, Executive Director of American Citizens Abroad (ACA), and Charles Bruce, ACA Legal Counsel and ACA Global Foundation's (ACAGF) Chairman, about District Economics Group's (DEG) recent study completed in support of Residence-Based Taxation (RBT). We discuss how the research helps advocacy for RBT; why revenue neutrality is important; why ACA Global Foundation worked with DEG on this study; the response from Capitol Hill, US Treasury, and the IRS to the research; and much more!
Given the importance of this study, and the current Congressional interest in it, we are sharing this on our ACA Podcast. This researc...2022-07-0530 minTax Notes TalkThe Advance Child Tax Credit: 2022 and BeyondSend us a textElaine Maag of the Urban-Brookings Tax Policy Center looks at lessons learned from the 2021 advance child tax credit and its potential political future. Listen to our other episodes on the child tax credit:The Advance Child Tax Credit: Changes Coming?The Advance Child Tax Credit: What Lies AheadFor additional coverage, read these articles in Tax Notes:Analysis: Resolving the Child Tax Credit ConundrumBoosted Child Credit Helped More Parents Feel Financially SecureGAO Suggests Tax Credits Contribute to Racial and Gender DisparitiesInflation, Child Tax Credit Rollback Endanger Business Ta...2022-06-2422 minTax Notes TalkAdjusting for Climate Change: Clean Energy Tax ProposalsSend us a textBeth Viola and Nicole Elliott of Holland & Knight discuss the latest clean energy tax proposals and the likelihood of their passage in Congress. For additional coverage, read these articles in Tax Notes:Bipartisan Energy Bill May Focus on Carbon Capture CreditsAnalysis: Low-Carbon Hydrogen Credits Break ThroughGreen Tax Credits Spotlighted in State of the UnionFollow us on Twitter:Marie Sapirie: @mariesapirieDavid Stewart: @TaxStewTax Notes: @TaxNotes**This episode is sponsored by SafeSend. For more information, visit safesend.com.This episode is sponsored by...2022-04-2923 minTax Notes TalkLooking Ahead to the 2022 Filing Season and What to ExpectSend us a textBeverly Winstead of the Law Office of Beverly Winstead LLC and Paul Miller of Miller & Co. LLP discuss the 2022 filing season’s challenges and considerations in the third year of the pandemic. For additional coverage, read these articles in Tax Notes: Ineligible Taxpayers May Be Able to Keep Child Tax CreditsLawmakers Report Surge in Requests for Help With Unresponsive IRSCongress May Consider Pausing Automated IRS NoticesTaxpayer Advocate Report Prompts Concern, Emergency Funds RequestTreasury and IRS Prepare for the Worst as Filing Season LoomsFollow us on Twitter:Mar...2022-01-2138 minTax Notes TalkThe Advance Child Tax Credit: Changes Coming?Send us a textProfessor Jacob Goldin of Stanford Law School discusses proposed changes to the advance child tax credit in draft legislation recently released by House Democrats. Listen to our last episode on the advance child tax credit: The Advance Child Tax Credit: What Lies Ahead For additional coverage, read these articles in Tax Notes:Child Tax Credit Targeted as Dems Clip Budget BillBiden Would Consider Lower Child Credit Income PhaseoutExpats Protest Exclusion From Expanded Child Tax CreditOlson: Getting Child Tax Credits to Families Must Be IRS PriorityColorado Governor Launches Campaign t...2021-10-2231 minAmerican Citizens Abroad TaxCastCharles Bruce + Marie Sapirie Chat About The Senate Reconciliation Procedure, The Byrd Rule, Importance Of Reconciliation for RBT and more!Marie Sapirie is a contributing editor for Tax Notes, a nonprofit tax publisher, where she writes about federal taxation. Prior to joining Tax Notes, she practiced tax law at Covington & Burling and served as a law clerk for Judge D. Brooks Smith of the United States Court of Appeals for the Third Circuit and Judge Glen E. Conrad of the United States District Court for the Western District of Virginia. Marie received her JD from William & Mary Law School and her undergraduate degree from Georgetown University. Prior to law school she taught at a middle school in Japan.
2021-09-0826 minTax Notes TalkThe Case for a Border-Adjusted Carbon TaxSend us a textIn the second of a two-episode series, Tax Notes contributing editor Marie Sapirie interviews Shuting Pomerleau, a climate policy analyst at the Niskanen Center, about her views on a carbon tax. The first episode in the series can be listened to here: The Case Against a Carbon TaxFor additional coverage, read these articles in Tax Notes:Israel to Introduce Carbon TaxEU to Delay CBAM, ETS Own Resources ProposalsG-20 Finance Ministers Call for More Carbon Pricing CoordinationNew U.S. Position on Climate Change Doesn't Portend Carbon TaxCan a...2021-08-1330 minTax Notes TalkThe Case Against a Carbon TaxSend us a textIn the first of a two-episode series, Tax Notes contributing editor Marie Sapirie interviews David Kreutzer, an economist at the Institute for Energy Research, about his views on a carbon tax. For additional coverage, read these articles in Tax Notes:Israel to Introduce Carbon TaxEU to Delay CBAM, ETS Own Resources ProposalsG-20 Finance Ministers Call for More Carbon Pricing CoordinationNew U.S. Position on Climate Change Doesn't Portend Carbon TaxCan a Tax Save the Planet?In our “In the Pages” segment, Walter Hellerstein, Distinguished Professor Emeritus at the University of G...2021-08-0629 minTax Notes TalkHow Small Business Tax Expenditures Miss Women-Owned FirmsSend us a textTax Notes contributing editor Marie Sapirie talks with American University tax professor Caroline Bruckner about the lack of consideration by Congress on how the U.S. tax code affects women-owned businesses and what can be done.For additional coverage, read Marie Sapirie's analysis in Tax Notes:A Seat at the Tax Hearing Table for Women-Owned BusinessesIn the segment In the Pages, Tax Notes Executive Editor for Commentary Jasper Smith chats with the 2020 winner of the Christopher E. Bergin Award of Excellence in Writing, Alex Zhang of Yale Law...2020-10-0827 min