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Does Your State Have a Corporate Alternative Minimum Tax?

Just as several states have individual alternative minimum taxes (AMTs) that prevent households and pass-through businesses from claiming “too many” itemized deductions, some states levy corporate AMTs to prevent corporations from reducing their corporate income tax liability beyond a certain level. By requiring taxpayers to calculate their tax liability under two different systems, the federal AMT imposed […]

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Event announcement: ABA and American University to host “On the Docket: Looking at the New Supreme Court Term”

Kalvis Golde Manager Posted Wed, September 30th, 2020 12:48 pm Posted Wed, September 30th, 2020 12:48 pm by Kalvis Golde On Thursday, Oct. 1, at 12 p.m. EDT, the American Bar Association Public Education Division and the Program on Law & Government at American University Washington College of Law will co-host a virtual briefing of […]

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Seventh Time’s the Charm: New Jersey Passes Millionaires Tax

After six unsuccessful tries at passage, it appears the coronavirus crisis has tipped the scales in favor of Gov. Phil Murphy’s (D) millionaires tax. After reaching a deal with legislators earlier this month, Murphy included a tax increase on those making more than $1 million in his FY 2021 budget. The New Jersey legislature confirmed […]

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Colorado Voters to Decide Fate of Longstanding Property Tax Limit

One of the many policy questions Colorado voters will be tasked with deciding this November is whether to amend the state constitution to repeal the Gallagher Amendment, a provision within the Colorado constitution that, since 1982, has limited residential property to 45 percent of the statewide property tax base. Repealing the Gallagher Amendment would cause […]

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A Carbon Tax to Make the TCJA’s Individual Provisions Permanent

Key Findings At the end of 2025, most individual income tax provisions of the Tax Cuts and Jobs Act (TCJA) will expire, increasing taxes on individuals. Making these provisions permanent is estimated to reduce federal tax revenues by $176 billion annually (in 2021 dollars). While making these provisions permanent would increase the long-run size of […]

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Symposium: Ginsburg was a champion of voting rights, but mostly in dissent

Posted Tue, September 29th, 2020 3:30 pm by Richard Hasen This article is the first entry in a symposium on the jurisprudence of the late Justice Ruth Bader Ginsburg. Richard L. Hasen is the chancellor’s professor of law and political science at the University of California, Irvine School of Law and the founder of Election […]

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Voters in Four States to Vote on Recreational Marijuana

Legalizing recreational marijuana is a hot topic in many states where the state budgets are in disarray because of the coronavirus pandemic and new revenue sources are being sought. Combined with a desire to decriminalize marijuana, the zeitgeist is ideal for legalization. This Election Day, voters in Arizona, Montana, New Jersey, and South Dakota will consider legalization and […]

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“What would Ruth do?”: A feminist pioneer on what Justice Ginsburg meant to her

This tribute is the last in a series on the life and work of the late Justice Ruth Bader Ginsburg. Gloria Steinem is a writer, lecturer, political activist and feminist organizer. Because Ruth Bader Ginsburg and I are pretty much age peers, I think that I have some perspective on this extraordinary woman long before […]

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A “view” from the Rose Garden: The nine

President Donald Trump announced his first two Supreme Court nominees in the East Room of the White House, and both in prime time on a weeknight. Many people commented on the vaguely game-show suspense the former host of “The Apprentice” brought to the process: the surprising lack of leaks about the pick, the hint that […]

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Trump nominates Barrett to Supreme Court

Posted Sat, September 26th, 2020 7:06 pm by Amy Howe Judge Amy Coney Barrett (University of Notre Dame) Shortly after he appointed then-Judge Brett Kavanaugh to fill the vacancy on the Supreme Court created by the retirement of Justice Anthony Kennedy, President Donald Trump reportedly told his advisors that he was “saving” Judge Amy Coney […]