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Ohio Lawmakers Agree on Income Tax Cuts and Remote Work Tax Relief

A rosy revenue outlook has allowed Ohio to join eight other states (Arizona, Idaho, Iowa, Louisiana, Montana, Nebraska, New Hampshire, and Oklahoma) in providing tax relief this legislative session. The legislature agreed on a two-year budget ahead of today’s deadline, and the budget is now awaiting Gov. Mike DeWine’s (R) signature. It includes individual income […]

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Divided court leaves eviction ban in place

EMERGENCY DOCKET By Amy Howe on Jun 29, 2021 at 8:38 pm The Supreme Court on Tuesday denied a request by a group of Alabama real estate agents to block a federal moratorium on evictions that was imposed because of the COVID-19 pandemic. Justice Brett Kavanaugh provided the key vote to leave the moratorium in […]

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Wisconsin Legislature Considering Several Pro-Growth Tax Reforms

The Wisconsin Assembly and Senate this week are considering several tax reforms as part of the budget for the fiscal year (FY) 2022-23 biennium, which begins Thursday (July 1). Several were precipitated by the Wisconsin Legislative Fiscal Bureau’s (LFB) announcement earlier this month that the state is projected to end the current fiscal year, as […]

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How the Tax Code Handles Inflation (and How It Doesn’t)

A temporary gas shortage, caused by a hack attack, on much of the East Coast last month and fear of rising inflation have led some people to wonder if the 1970s are back. The Bureau of Economic Analysis report released last week did little to settle this fear, finding that the Personal Consumption Expenditures (PCE) […]

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2020-21 “business docket” term in review

Upcoming event By Kalvis Golde on Jun 28, 2021 at 2:58 pm On Wednesday, June 30, at 1 p.m. EDT, the Washington Legal Foundation will host a virtual discussion reviewing business-related decisions this term at the court, entitled “How Free Enterprise Fared in October Term 2020.” The panel will feature SCOTUS advocates Sarah Harris of […]

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Justices argue over text (and ceviche) in ruling that Alaska Native corporations are “Indian tribes”

OPINION ANALYSIS By Gregory Ablavsky on Jun 27, 2021 at 9:41 pm The Supreme Court on Friday ruled that Alaska Native corporations constitute “Indian tribes” under the Indian Self-Determination and Education Assistance Act, making them eligible for $500 million in federal coronavirus relief. Though the court focused almost exclusively on the statutory text, the decision […]

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In dispute over renewable fuels, justices unravel “extensions” of “exemptions”

Opinion analysis By Richard Pierce on Jun 26, 2021 at 12:51 pm When Congress says that a firm can apply for an “extension” of an exemption, is a firm that has allowed its exemption to lapse eligible to apply for the “extension?” That is the question that divided the Supreme Court justices Friday in HollyFrontier […]

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Sentencing questions raising constitutional concerns

PETITIONS OF THE WEEK By Mitchell Jagodinski on Jun 25, 2021 at 5:14 pm This week we highlight cert petitions that ask the Supreme Court to consider, among other things, the use of acquitted conduct in sentencing decisions, when a sentencing court must consider a defendant’s juvenile status as a mitigating factor, and compassionate release […]

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Justices craft their own remedy for violation of Constitution’s appointments clause

Opinion analysis By George Quillin and Jeanne Gills on Jun 24, 2021 at 2:58 pm On Monday, the justices ruled 5-4 that the “unreviewable authority” of administrative patent judges meant those APJs were appointed in violation of the Constitution’s appointments clause. The justices then ruled 7-2 that the remedy was one of the court’s own […]

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Trade-offs of Expanding Individual Tax Credits While Repealing SALT Deduction

A key theme of our Options for Reforming America’s Tax Code 2.0 is that tax policy is a matter of trade-offs. For example, expanding the generosity of tax credits for lower-income individuals can help make the tax code more progressive, but it also reduces federal revenue. Pairing a credit expansion with a tax offset may […]