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Changing Lanes: Tax Relief For Commuters, Hayes R. Holderness
Changing Lanes: Tax Relief For Commuters, Hayes R. Holderness
Law Faculty Publications
Tax law reaches all parts of life, and societal expectations about life's activities often affect how the law is applied. As those expectations change, application of the law should be expected to change in turn. This essay highlights changing societal views about commuting, particularly as a result of the COVID-19 pandemic, to demonstrate how even long-standing positions under the tax law can be quickly uprooted. Specifically, as working from home becomes standard, taxpayers should be afforded tax relief when required to commute into the workplace, despite the fact that the tax law traditionally has rejected such relief.
Law's Ability To Further The "Menstrual Movement", Christopher A. Cotropia
Law's Ability To Further The "Menstrual Movement", Christopher A. Cotropia
Law Faculty Publications
"The current menstrual movement calls for overcoming the cultural stigma associated with menstruation, achieving “menstrual equity,” and ending “period poverty.” The stigma the movement seeks to address is that menstruation is seen as taboo, unclean, and impure. The movement’s aims are twofold: First, it wants to increase awareness of menstruation and remove discrimination against those who menstruate, thus achieving menstrual equity. Second, it intends to provide greater access to menstrual hygiene products (“MHPs”), particularly for homeless and lower income people, thus eliminating period poverty. To achieve these goals, the movement is advocating to legislatively eliminate the “tampon tax” and increase …