Tax Law News and Insights

A. Introduction President Joe Biden, in his State of the Union address before Congress on February 7, 2023, proposed a wealth tax on “billionaires.” The lead editorial of The Wall Street Journal for February 11-12, 2023, at p. A12, captioned “Biden's 2025 Tax Agenda” discussed the proposal and said: Start...

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To the Editor: We are writing with respect to the excellent article published in Tax Notes on June 26, 2023, by Jenny A. Austin, Anthony D. Pastore, and Jeremy D. Himmelstein.1 We have a couple of additional comments as to why the district court's June 1 order in Liberty Global2 is erroneous and should be reversed...

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Proximity to existing automotive OEMs and suppliers already located in the southeastern U.S. is just one of the factors drawing new EV projects to the region. The southeastern United States has become a focal point for electric vehicle (EV) manufacturers and their suppliers as automotive original equipment manufacturers (OEMs) place...

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