Sarah Lora of Lewis & Clark Law School discusses the personal exemption after the Tax Cuts and Jobs Act and the implications for immigrant families with nonresident dependents.

For more, read Lora's paper, "Righting Tax Wrongs for Immigrants."

Follow us on X:

• Robert Goulder: @RobertGoulder
• David Stewart: @TaxStew
• Tax Notes: @TaxNotes

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Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner: Jordan Parrish
Audio Engineers: Jordan Parrish, Peyton Rhodes
Guest Relations: Alexis Hart

Leslie McLean, director of the low-income taxpayer clinic at DNA-People’s Legal Services, discusses the barriers Navajo Nation members face when filing their taxes and attempting to claim credits.

Listen to the first episode in this series, "The Tax Challenges of the Navajo Nation, Part 1."

Read Investigations Editor Lauren Loricchio's series:

• Legislation, Outreach Could Help Tribal Taxpayers Access Tax Credits
• Scarce Resources Leave Navajo Nation With Few Tax Options

For additional coverage, read the following articles in Tax Notes:

• W&M Advances Tribal Child Support Enforcement Bill
• Inside the IRS Representation Roadblock Facing Navajo Nation

Follow us on X:

• Lauren Loricchio: @LaurenLoricchio
• David Stewart: @TaxStew
• Tax Notes: @TaxNotes

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Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner: Jordan Parrish
Audio Engineers: Jordan Parrish, Peyton Rhodes
Guest Relations: Alexis Hart

Tax Notes investigated the Navajo Nation’s tax challenges with the IRS and gathered firsthand accounts of how its members navigate a complex filing system with scarce resources and cultural differences.

Investigations Editor Lauren Loricchio interviewed two members of the Navajo Nation: Laura Mike, executive director of the Navajo United Way, and Buu Nygren, president of the Navajo Nation. She also spoke with Nick Mattison, a partner at Feferman, Warren & Mattison, who specializes in consumer law. 

Read Loricchio's articles:

• Legislation, Outreach Could Help Tribal Taxpayers Access Tax Credits
• Scarce Resources Leave Navajo Nation With Few Tax Options

For additional coverage, read the following articles in Tax Notes:

• W&M Advances Tribal Child Support Enforcement Bill
• Inside the IRS Representation Roadblock Facing Navajo Nation

Follow us on X:

• Lauren Loricchio: @LaurenLoricchio
• David Stewart: @TaxStew
• Tax Notes: @TaxNotes

***
Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner: Jordan Parrish
Audio Engineers: Jordan Parrish, Peyton Rhodes
Guest Relations: Alexis Hart

George Ford with the Phoenix Center for Advanced Legal and Public Policy Studies discusses film tax incentives and their effectiveness in attracting business to states.

Read Ford's article, "Asking the Right Questions About Film Tax Incentives."

For additional coverage, read the following articles in Tax Notes:

• Maryland Tax Credit Encouraged Apple Production to Film In-State
• Michigan House Committee Approves Film Tax Credit Legislation
• Accountants and Aliens: California Bags 15 Film Projects With Tax Credit
• Georgia's Film Tax Credit Is Bigger and More Costly Than Ever, Report Says
• New York Clarifies Eligibility for Expanded Film Tax Credit
• Louisiana DOR Issues Guidance on Film Tax Credit Changes

Follow us on X/Twitter:

• David Stewart: @TaxStew
• Tax Notes: @TaxNotes

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Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner: Jordan Parrish
Audio Engineers: Jordan Parrish, Peyton Rhodes
Guest Relations: Alexis Hart

Tax 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 States
• Pending Supreme Court Cases and the Challenges for Tax Policy
• What the End of Chevon Deference May Mean For Tax

For additional coverage, read the following articles in Tax Notes:

• YA Global Pushes Tax Court to Revisit Withholding Decision
• Analysis: Chevron Is Dead. Long Live Skidmore and the APA?
• Post-Chevron Senate Group Deluging 101 Agencies With Letters
• Loper Bright Puts Direct File on Shakier Ground, Crapo Says
• House GOP Chairs Flood Agencies With Loper Bright Questions
• Tribune: Loper Bright Merits Review of Partnership Antiabuse Reg
• Supreme Court’s Overturning of Chevron Could Cause Tax Shake-Up

Follow us on X/Twitter:

• David Stewart: @TaxStew
• Tax Notes: @TaxNotes

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Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner: Jordan Parrish
Audio Engineers: Jordan Parrish, Peyton Rhodes
Guest Relations: Alexis Hart

Ted Peterson of the University of North Texas Ryan College of Business discusses the SALT deduction cap and its potential paths forward as the 2025 sunset date approaches.

Read Peterson's article, "The SALT Cap: Looking Beyond 2025."

Listen to our previous episode on the SALT cap, "Recapping States’ SALT Cap Workarounds."

For additional coverage, read the following articles in Tax Notes:

• Hawaii Enacts Fixes for SALT Cap Workaround
• California Senate OKs Change to SALT Cap Workaround Rules
• Ways and Means Launches Tax Teams Ahead of 2025 TCJA Expirations
• It’s Policy vs. Politics in 2025’s Super Bowl of Tax

Follow us on X/Twitter:

• David Stewart: @TaxStew
• Tax Notes: @TaxNotes

***
Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner: Jordan Parrish
Audio Engineers: Jordan Parrish, Peyton Rhodes
Guest Relations: Alexis Hart

Tax Notes chief correspondent Amanda Athanasiou discusses the effectiveness of carbon pricing as a climate change mitigation strategy and possible alternative policies.

Read Athanasiou's article, "Keeping the Promise of Carbon Taxes in Perspective."

Listen to our previous episode on carbon pricing, "Taxing Carbon at the Border."

For additional coverage, read the following articles in Tax Notes:

• Canada's Budget Watchdog Reveals Gag on Carbon Tax Data
• Carbon Pricing Systems Collected Highest Revenues in 2023
• Political Messaging Doesn't Aid Carbon Tax Acceptance, Study Says
• Carbon Prices Work but the Literature Has Gaps, Study Says
• France Joins Canada's Emissions Pact Amid Carbon Tax Backlash

Follow us on X/Twitter:

• David Stewart: @TaxStew
• Tax Notes: @TaxNotes

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Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner: Jordan Parrish
Audio Engineers: Jordan Parrish, Peyton Rhodes
Guest Relations: Alexis Hart

Tax Notes managing legal reporter Andrew Velarde breaks down the Supreme Court's decision in Moore v. United States and its implications for the future of tax.

To hear from the Moores' lawyers, watch the upcoming Taxing Issues webinar here.

Listen to our previous Moore episodes:

• A Recap of SCOTUS Oral Arguments in Moore v. United States
• Moore Money, More Tax Problems? Analyzing Moore v. United States

For additional coverage, read these articles in Tax Notes:

• Moores' Counsel Says Case Signals Court Is Not Open to Novel Taxes
• Supreme Court Says Transition Tax Is Constitutional in Narrow Ruling
• Analysis: What's at Stake With Moore v. United States: Transcript

Follow us on Twitter:

• David Stewart: @TaxStew
• Tax Notes: @TaxNotes

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Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner: Jordan Parrish
Audio Engineers: Jordan Parrish, Peyton Rhodes
Guest Relations: Alexis Hart

Tax Notes reporter Sarah Paez discusses the proposed tax plans from the United Kingdom’s political parties before their upcoming July 4 election.

For more coverage, read these articles in Tax Notes:

• Tories, Labour, Lib Dems Make Tax Pitches to SMEs
• U.K. Labour Vows to Improve EU Trade Terms, No Council Tax Reform
• Tories Say Labour Will Hike U.K. Capital Gains Tax Post-Election
• U.K. Labour Party's Tax Plans Could Raise Over £8 Billion
• U.K. Conservatives Plan Further Cuts to Employee Taxes

For more of Dan Neidle's tax coverage, visit taxpolicy.org.uk.

Follow us on Twitter:

• Sarah Paez: @PaezWrites
• David Stewart: @TaxStew
• Tax Notes: @TaxNotes

***
Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner: Jordan Parrish
Audio Engineers: Jordan Parrish, Peyton Rhodes
Guest Relations: Alexis Hart

Nina Olson of the Center for Taxpayer Rights and the Tax Analysts board of directors discusses the challenges in preserving taxpayer rights in light of increasing digitalization by the IRS and tax preparation companies.   

For more coverage, read these articles in Tax Notes:

• IRS Seeks to Procure Artificial Intelligence Tools
• IRS Modernization Effort Seen as Lacking Transparency
• IRS to Make Direct File Permanent, Expand It Nationwide
• IRS Nears Decision on Fate of Direct File; Free File Extended
• Analysis: The IRS Errs in Its Use of Math Error Procedures
• ABA Section of Taxation Meeting: Head of Free File Questions Need for Direct File

Follow us on Twitter:

• Lauren Loricchio: @LaurenLoricchio
• David Stewart: @TaxStew
• Tax Notes: @TaxNotes

***
Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner: Jordan Parrish
Audio Engineers: Jordan Parrish, Peyton Rhodes
Guest Relations: Alexis Hart