Author: Andrew D. Appleby
-
Home Distilling Limits in Tax Code Struck Down by Appeals Court
Laura D. Francis (Bloomberg Law): Home Distilling Limits in Tax Code Struck Down by Appeals Court The US Tax Code’s Reconstruction-era ban on home distilling is unconstitutional and can’t be enforced, a federal appeals court ruled Friday. Siding with Texas-based “certified bourbon steward” Rick Morris and other members of his Hobby Distillers Association, the US Court
-
Podcasts: Bearer-Friend & Polcz on Taxing AI
Jeremy Bearer-Friend (George Washington) and Sarah Polcz (UC Davis) recently discussed their forthcoming article, Sharing the Algorithm: The Tax Solution to Generative AI, on two leading law prof podcasts:
-
Thorndike: Who Gets the Tariff Refund? A Lesson From 1936
Joseph J. Thorndike, Who Gets the Tariff Refund? A Lesson From 1936, 191 Tax Notes Federal 175 (Apr. 13, 2026): Shortly after the Supreme Court invalidated many of President Trump’s cherished tariffs, Illinois Gov. JB Pritzker (D) sent the White House a bill. “On behalf of the people of Illinois, I demand a refund of $1,700 for every
-
Satterthwaite Presents Two Essays Today at San Diego
Emily Satterthwaite (Georgetown, SSRN) presents Pooling and Preferences: A Survey of Tax Expert Opinion on Joint Filing and What Does (Some) Optimal Tax Research Say About the Tax Unit? at San Diego today as part of its Tax Law Speaker Series. Monday, April 20, 2026 | noon – 1:00 p.m. PSTWarren Hall 2A, University of San Diegostudents welcome / lunch
-
Prediction Market Tax Proposals Gain Momentum in State Houses
Michael Bologna (Bloomberg Law): Prediction Market Tax Proposals Gain Momentum in State Houses Initiatives to regulate and tax prediction markets are accelerating in the closing weeks of state legislative sessions, with many lawmakers denouncing the fast-growing trading platforms as a form of unlicensed and unregulated gambling. State lawmakers contend the markets resemble sports wagering that
-
9th Cir. Oral Arguments in Hawaii Cruise Ship Tax Federal Preemption Case
Perry Cooper & Peyton Rhodes (Bloomberg Law): Hawaii ‘Green Fee’ Case to Test Limits of Federal Involvement The US Court of Appeals for the Ninth Circuit will hear oral arguments [today] on the cruise industry’s federal statutory and constitutional claims against the fee, enacted to offset the environmental impacts of the ships’ visits to Hawaii.
-
NYT: Inside Trump’s Supercharged Tax Season
New York Times: ‘I Got Back Every Penny’: Inside Trump’s Supercharged Tax Season The law Republicans passed last year has so far been largely imperceptible to most Americans. That’s changing as tens of millions file their taxes this spring.
-
Big Tech Legal Fight Looming After Utah Enacts Targeted Ad Tax
Utah has officially joined the digital advertising tax movement, following Maryland and (most recently) Washington State. As Bloomberg Law notes, “Big Tech” is sure to challenge the Utah tax. Although all three states are targeting the same general activity and the same general class of taxpayers, and use a gross receipts approach, each state’s statutes
-
Joondeph: Florida v. California and the Fair Apportionment of Corporate Income
Bradley W. Joondeph (Santa Clara, SSRN), Florida v. California and the Fair Apportionment of Corporate Income, 120 Tax Notes State 7 (Mar. 31, 2026): The Supreme Court is unlikely to grant Florida leave to file its complaint, in large part because Florida appears to lack standing to assert its claims in federal court. (It is unclear
-
Law360: State & Local Tax Takeaways From March
Maria Koklanaris et al., State & Local Tax Takeaways From March, Law360 (Mar. 31, 2026): As state legislatures raced in March to finish their sessions, governors increasingly enacted measures such as a tax on millionaires in Washington state and a Utah excise tax on commercial entities that publish digital content deemed harmful to minors.
-
State QSBS Conformity
State conformity to the federal tax code is a messy and constantly evolving process. The conformity stakes are raised exponentially when Congress enacts substantial tax preferences, as it did in 2017 with the TCJA and again last year with the OBBBA. Despite the Treasury Secretary’s reproach, almost all states will decouple from certain federal tax
-
Oei Presents “The Origination Clause and the President’s Tariffs” Today at Boston University
Shu-Yi Oei (Duke, SSRN) presents The Origination Clause and the President’s Tariffs today at Boston University as part of its BU Law Tax Policy Forum.
-
Washington State’s Odd Place in the Millionaire’s Tax Debate
Billy Hamilton (Tax Notes): Washington State’s Odd Place in the Millionaire’s Tax Debate Flying in the face of this long history of failure, the Democrat-controlled Legislature is taking another swing at the elusive income tax this year, but they’re proposing not a general income tax, but one that targets the state’s richest taxpayers: a millionaire’s
-
Hayashi Presents “Inequality among whom?: Tax Federalism and the Choice of Distributional Units” Today at San Diego
Andrew Hayashi (Virginia, SSRN), presents Inequality among whom?: Tax Federalism and the Choice of Distributional Units at San Diego today as part of its Tax Law Speaker Series. Monday, March 30, 2026 | noon – 1:00 p.m. PSTWarren Hall 2A, University of San Diegostudents welcome / lunch provided / registration not required
-
House Ways and Means and Senate Finance Committees to Lose Experience After Midterms
Bloomberg Law: Powerful Tax-Writing Panels to Lose Experience After Midterms High-profile retirements and competitive elections among senior tax writers will likely give the House Ways and Means Committee a new look next Congress. The Senate Finance Committee, the chamber’s counterpart to Ways and Means, only has three members who have announced their plans to retire.
-
California Bill Proposes 50% Gross Receipts Tax on Private Immigration Detention Facilities
Bloomberg Law: Immigration Facility Contractors Warn on California Tax Proposal The bill (A.B. 1633) from Assemblymember Matt Haney (D) would levy a 50% tax on gross receipts from contracts to operate private immigration detention facilities in California. There are two companies that do such work in the state, according to the bill sponsor’s office: CoreCivic Inc. and
-
Call for Papers: Intertax Special Issue on Tariffs and Trade Measures
Intertax is pleased to invite authors to contribute to a special issue focused on tariffs and related trade measures:
-
WSJ: Red and Blue States Are Growing Further Apart on Income Tax
Richard Rubin & Jeanne Whalen (WSJ): Red and Blue States Are Growing Further Apart on Income Tax GOP-led states are looking to entice new residents with lower taxes, while Democratic-led states seek higher taxes on top earners to shore up budgets and social services
-
Chicago’s Social Media Tax Faces First Legal Challenge
Perry Cooper (Bloomberg Law): NetChoice Files First Case Over Chicago’s Social Media Tax The tech industry trade association NetChoice filed the first challenge to Chicago’s first-in-the-nation tax on social media companies Friday, telling a state trial court the levy is preempted by federal law and violates the US and Illinois constitutions. The complaint is asking the Illinois
-
Washington State Legislature Approves Millionaire’s Tax
Tax Notes: Washington Legislature Approves Millionaire’s Tax Washington lawmakers have approved a new income tax on millionaires, securing a key legislative victory for progressive tax reformers. S.B. 6346 is set to be signed by Gov. Bob Ferguson (D), likely setting the stage for a legal fight before the state supreme court and a potential ballot repeal effort by
-
MTC Fights Federal Intervention in Hawaii Cruise Ship Tax Case
Amy Hamilton (Tax Notes): MTC Fights Federal Intervention in Hawaii Cruise Ship Tax Case The Multistate Tax Commission is urging the Ninth Circuit to reject the U.S. Justice Department’s intervention in a Hawaii tax dispute as improper overreach that could let the federal government sidestep the Tax Injunction Act. In a February 25 amicus brief in Cruise Lines International Association Inc. v. Suganuma,
-
2026 World Cup Tax Implications
Bloomberg Law: FIFA 2026 World Cup Blows the Whistle on Complex Tax Risks The 2026 FIFA World Cup will take place in North America this summer, jointly hosted by the US, Canada, and Mexico. This expanded tournament will feature 48 teams, bringing together a diverse array of nations and fans for a truly global celebration.
-
WSJ: Readers Share How They Are Using AI for Tax Prep
Following up on previous coverage (How AI Can, and Can’t, Help With Your Taxes This Year): WSJ Readers Share How They Are Using AI for Tax Prep I use Grok for estimating capital-gains tax and net investment income tax due on the sale of equities. … I used ChatGPT to calculate the estimated taxes due
-
Bloomberg: “Alaska and Montana Revisit Sales Taxes to Help Stabilize Revenue”
Bloomberg Law: Alaska and Montana Revisit Sales Taxes to Help Stabilize Revenue Mounting concern over long-term revenue stability is pushing two of the nation’s five remaining sales tax holdout states—Alaska and Montana—to seriously consider adopting statewide levies for the first time. Additional Commentary: David Brunori (Law360): Now You Spell It, Now You Don’t: SALT In
-
Avi-Yonah: “Should Single-Sales-Factor Formulas Be Constitutional?”
Reuven S. Avi-Yonah (Michigan; SSRN): Should Single-Sales-Factor Formulas Be Constitutional?, 119 Tax Notes State 683 (Mar. 2, 2026). On October 28, 2025, Florida sued California in the Supreme Court over its application of a single-sales-factor (SSF) formula to exclude large out-of-state asset sales. But Florida couched its critique in much broader terms, seemingly attacking the validity