Posts Tagged ‘Supreme Court’

Utah Lets Same-Sex Couples File Joint Tax Returns

The Utah State Tax Commission yesterday reversed Governor Gary Herbert (R), ruling that same-sex couples may file their 2013 state tax returns as married, as long as they wed before the end of last year. The ruling also applies to couples who married in other jurisdictions. As I discussed in my last TaxVox post, the […]

The Supreme Court Opens The Door to Sales Tax Collections by Online Sellers

Yesterday, by doing nothing, the U.S. Supreme Court took a giant step towards ending the decades-long dispute over whether states can require online retailers to collect sales taxes. In effect, the High Court ruled that, absent congressional action, states have broad authority to require Internet sellers to collect those levies just as their Main Street […]

Same-Sex Couples after DOMA

It’s been less than two months since the Supreme Court ruled part of the Defense of Marriage Act (DOMA) unconstitutional and the fallout has only begun to settle. Nowhere is there more uncertainty about the effects of the ruling than regarding federal taxes. The court struck down Section 3 of DOMA, which denied federal recognition […]

DOMA’s Demise and Federal Taxes

Same-sex couples are cheering the Supreme Court’s striking down the Defense of Marriage Act (DOMA), but the tax consequences are more of a mixed bag. For many couples, federal recognition of same-sex marriages will mean lower tax bills, but some gay couples will end up paying more. As I discussed here a few months back, […]

Get IRS Out of the Business of Regulating Political Speech

A final thought, I hope, on the IRS/tea party scandal: Why do we want the IRS  regulating political speech?  It seems crazy on its face, yet that is exactly the system we have created. True, the agency bungled its scrutiny of conservative political groups seeking tax-exemptions. But should it even be deciding which political organizations should get favored […]

Same-Sex Couples and Taxes

The 1996 Defense of Marriage Act (DOMA) was not primarily a tax law but it certainly affects the federal taxes that same-sex couples pay. In fact, taxes are the basis for the second of the two cases concerning same-sex marriage that the Supreme Court will hear this week. Although the federal government generally recognizes state […]

Will Enough People Enroll in Obamacare?

Earlier this week, I concluded that the Affordable Care Act’s tax on those who do not have health insurance will be both modest and difficult for the IRS to collect. But will it be enough to encourage people to buy coverage?  If not, healthy people may opt out until they get sick, a decision that […]

Obamacare’s Uninsured Tax is a Mouse

The Affordable Care Act’s tax on those who choose not to buy health insurance was the linchpin of the Supreme Court’s decision to uphold the law’s constitutionality. But in reality, the tax (nee penalty) is a mouse. The tax itself is modest, at least to start. It will affect relatively few people. And it will be […]

The Supreme Court Says the Health Care Mandate is a Constitutional Tax

In its long-awaited decision on the Affordable Care Act, the Supreme Court has ruled that Congress can require people to either have health insurance or pay a tax if they don’t.   Because the High Court found that the penalty for not having coverage is a tax and not a fee or a banana, it […]

Taxes, Health Reform, and the Supreme Court

There is more to the Affordable Care Act than the individual mandate. There are also, for example, taxes. And since this is TaxVox, I thought it would be useful to think about some of those revenue provisions in the wake of the Supreme Court’s three-day hearing on the fate of the ACA. The law includes […]