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Full-Text Articles in Law

Sb 146 - Amendments Regarding The Supply, Oversight, And Taxation Of Motor Fuel For Electric Vehicles, Margaret L. R. Dubose, Kyle R. Tau Jan 2023

Sb 146 - Amendments Regarding The Supply, Oversight, And Taxation Of Motor Fuel For Electric Vehicles, Margaret L. R. Dubose, Kyle R. Tau

Georgia State University Law Review

The Act amends and adds several Code sections related to the supply, oversight, and taxation of motor fuel in anticipation of increased use of electric vehicles on Georgia roadways.


Sb 361: Law Enforcement Strategic Support Act, Adenike Tijani, Adelarin Yemi-Sofumade Jan 2022

Sb 361: Law Enforcement Strategic Support Act, Adenike Tijani, Adelarin Yemi-Sofumade

Georgia State University Law Review

This Act provides a new income tax credit for individuals, LLC members, partnership partners, and S-corporation shareholders ranging from $5,000-$10,000 for donations to law enforcement foundations, defined as domestic nonprofit corporations with the sole function of supporting local law enforcement units. The Act caps credits for all taxpayers at $75 million per year.


Bearing Hospital Tax Breaks: How Non-Profits Benefit From Your Surprise Medical Bills, Taylor N. Armstrong Apr 2019

Bearing Hospital Tax Breaks: How Non-Profits Benefit From Your Surprise Medical Bills, Taylor N. Armstrong

Georgia State University Law Review

This Note addresses the growing issue of surprise medical bills and how the United States Tax Code can be used to prevent many patients from receiving these bills. Part I provides a background on surprise billing and market factors that have led to an increase in the bills as well as current legislative solutions to the problem. Part II analyzes the role that hospitals play in the insurance market, the current standards for nonprofit hospitals to receive tax exemption under Internal Revenue Code (IRC) § 501, and how these legal standards fall short of accomplishing the goals of the tax …


Taxing Marijuana: Earmarking Tax Revenue From Legalized Marijuana, Armikka R. Bryant May 2017

Taxing Marijuana: Earmarking Tax Revenue From Legalized Marijuana, Armikka R. Bryant

Georgia State University Law Review

This Article provides an overview of the legal, political, and societal landscapes in states that have legalized marijuana and imposed taxes on its sale. The article begins by summarizing the War on Drugs’ origins, its fiscal expenditures, and the social policies that ultimately led to its failure.

Part I briefly details the history of marijuana regulation starting from the early twentieth century up to the Obama administration’s decision to permit recreational marijuana laws to stand in Washington state and Colorado. Part II dives deeper into the social costs of the War on Drugs and outlines the hardships faced by those …