Business Commons^™

How Will California’S Electric Vehicle Policy Impact State-Generated Transportation Revenues? Projecting Scenarios Through 2040, Asha Weinstein Agrawal, Hannah King, H. A. “Burt” Tasaico

Mineta Transportation Institute Publications

California faces unprecedented uncertainty about how much revenue the state will raise from a package of taxes on motor fuels and annual registration fees on light-duty vehicles that was established in 2017 by Senate Bill 1 (SB 1). The SB 1 taxes are by far the largest source of revenue that the State of California generates to support maintenance, operations, and improvements for state highways, and the funds also contribute substantially to local transportation and public transit budgets. To help policymakers navigate the uncertainty about future SB 1 transportation revenue, this study used spreadsheet models to project revenue from the …

The Contemporary Tax Journal Volume 12, No. 2 – Winter 2023

The Contemporary Tax Journal

No abstract provided.

H.R. 3000 (118th Congress) – Expansion Of Certain Tax Preferences For Higher Education, Min Thein, Ling Yang

The Contemporary Tax Journal

No abstract provided.

The Contemporary Tax Journal’S Interview With Mr. Wayne Monfries, Enas Al-Mais

The Contemporary Tax Journal

No abstract provided.

California Ab 1249, Sales Tax Holiday For School Supplies, Michelle Buchner, Aizhan Toibazarova

The Contemporary Tax Journal

No abstract provided.

Can A Construction Company Claim The Section 41 Research Credit?, Aizhan Toibazarova

The Contemporary Tax Journal

No abstract provided.

The 39th Annual Tei-Sjsu High Tech Tax Institute Conference On Nov 6 – 7, 2023, Tom He Cpa, Aizhan Toibazarova

The Contemporary Tax Journal

No abstract provided.

California Sb 584, Short Term Rental, Khanh Le, Cheryl Gamat

The Contemporary Tax Journal

No abstract provided.

H.R. 1477 (118th Congress) - Freedom To Invest In Tomorrow’S Workforce Act, Eric Varaghese, Sereyrod (Rod) Chea

The Contemporary Tax Journal

No abstract provided.

Investing In California’S Transportation Future: 2022 Public Opinion On Critical Needs, Asha Weinstein Agrawal, Hilary Nixon

Mineta Transportation Institute Publications

This study surveyed 3,821 adults living in California about their general travel behaviors and resources, use of ride-hailing, performance ratings for the transportation system and agencies responsible for transportation, transportation system improvement priorities, and preference for how transportation funds are allocated. Key findings include the following: • Californians are multi-modal: Although driving was the most common mode, respondents reported that in the previous 30 days 66% had made a walk trip, 28% had used ridehailing, 25% had used public transit, and 22% had bicycled. • Although many respondents had at least once substituted ride-hailing for transit, walking, or bicycling and …

What Do Americans Think About Federal Tax Options To Support Transportation? Results From Year Thirteen Of A National Survey, Asha Weinstein Agrawal, Hilary Nixon

Mineta Transportation Institute Publications

This report summarizes the results from the thirteenth year of a national public opinion survey asking U.S. adults questions related to their views on federal transportation taxes. A nationally-representative sample of 2,620 respondents completed the online survey from January 31 to March 10, 2022. The questions test public opinions about raising the federal gas tax rate, replacing the federal gas tax with a new mileage fee, and imposing a mileage fee just on commercial travel. In addition to asking directly about support for these tax options, the survey collected data on respondents’ views on the quality of their local transportation …

What Do Americans Think About Federal Tax Options To Support Transportation? Results From Year Twelve Of A National Survey, Asha Weinstein Agrawal, Hilary Nixon

Mineta Transportation Institute Publications

This report summarizes the results from the twelfth year of a national public opinion survey asking U.S. adults questions related to their views on federal transportation taxes. A nationally-representative sample of 2,516 respondents completed the online survey from February 5 to 23, 2021.

The questions test public opinions about raising the federal gas tax rate, replacing the federal gas tax with a new mileage fee, and imposing a mileage fee just on commercial travel. In addition to asking directly about support for these tax options, the survey collected data on respondents’ views on the quality of their local transportation system, …

Summaries From The 2020 36th Annual Tei-Sjsu High Tech Tax Institute, Charlene Kliatchko, Jane Lei Cpa, Hanna Shatanionak Cpa, Liubov (Luba) Shilkova, Xiaoyue Tan

The Contemporary Tax Journal

No abstract provided.

Do Equity And Accountability Get Lost In Losts? An Analysis Of Local Return Funding Provisions In California’S Local Option Sales Tax Measures For Transportation, Jaimee Lederman, Peter Haas, Stephanie Kellogg, Martin Wachs, Asha Weinstein Agrawal

Mineta Transportation Institute Publications

This study explores how local return provisions of local option sales taxes (LOSTs) for transportation are allocated and spent to meet local and regional transportation needs. Local return refers to the component of county LOST measures that provides funding directly to municipalities in the county to be used to meet local needs. Local return has become a fixture in LOSTs; 58 LOST measures placed on the ballot in California (as of 2019) that have included local return in their expenditure plan have an average of 35% of revenues dedicated to local return. Local return provisions in the ballot measures often …

Deduction For Travel Expenses When Involved With More Than One Business, Ajmeri Zahan

The Contemporary Tax Journal

No abstract provided.

Finance Theory Meets Tax Law: How A Risk-Based Rule Can Rationalize The Debt Versus Equity Distinction, Ted Gkoo

The Contemporary Tax Journal

No abstract provided.

South Dakota V. Wayfair: Analysis And State Reaction, Andrew M. Wasilick, Dan L. Schisler Phd., Cpa

The Contemporary Tax Journal

No abstract provided.

Fun Tax Facts, Rachana Khandelwal

The Contemporary Tax Journal

No abstract provided.

Roger Cpa Review Questions, Roger Philipp Cpa, Cgma

The Contemporary Tax Journal

No abstract provided.

First-Time Homebuyer Credit Act Of 2018 S.3364 (115th Congress), Langzun Li

The Contemporary Tax Journal

No abstract provided.

Section 1400z-2 - Special Rules For Capital Gains Invested Opportunity Zones, Inna Ostrovsky

The Contemporary Tax Journal

No abstract provided.

Summaries Of The 7th Annual Irs Sjsu Small Business Tax Institute, Chen Chen, Liwei Bi, Surbhi Doshi

The Contemporary Tax Journal

No abstract provided.

Summaries From The 34th Annual High Tech Tax Institute, Amy Yue Cpa, Langzun Li, Rachana Khandelwal, Nam Nguyen

The Contemporary Tax Journal

No abstract provided.

The Contemporary Tax Journal’S Interview With Ms. Claudia Hill, Surbhi Doshi

The Contemporary Tax Journal

No abstract provided.

H.R. 285 (116th Congress) - The Mortgage Debt Tax Forgiveness Act Of 2018, Inna Ostrovsky, Joanna Levasseur

The Contemporary Tax Journal

No abstract provided.

Section 195, Luis Rodriguez Jr., Mba, Jd, Llm

The Contemporary Tax Journal

No abstract provided.

Section 1031 Like-Kind Exchange, Daniel Currie

The Contemporary Tax Journal

No abstract provided.

Taxation Of Cryptocurrency Hard Forks, Rachana Khandelwal

The Contemporary Tax Journal

No abstract provided.

Tax Treaties And Special Considerations For Unemployment Income, Foreign Students, And Academic Employees, Inna Ostrovsky

The Contemporary Tax Journal

No abstract provided.

Fun Tax Facts, Rachana Khandelwal

The Contemporary Tax Journal

No abstract provided.