Tax Law Commons^™

How Should West Virginia Approach Scholarship Granting Organizations, Elaine Waterhouse Wilson

West Virginia Law Review Online

The One Big Beautiful Bill Act (“OB3”) introduced Scholarship Granting Organizations (“SGOs”) into federal tax law through new Internal Revenue Code § 25F, which creates a federal income tax credit for qualifying contributions to state-certified scholarship organizations beginning in 2027. Because SGOs have long existed at the state level as part of broader school choice initiatives, Code Section 25F delegates to participating states, including the responsibility to certify eligible organizations and establish oversight procedures. West Virginia’s decision to participate in the federal SGO framework, coupled with its recent adoption of the Hope Scholarship Program, places the state at the center …

A Benefit For The Masses: A Practical Look On How West Virginia, Rural America, And The United States Can Benefit From Statutory Horizontal Well Pooling, Leading To Increased Energy Production And Security, Garrett M. Spiker

West Virginia Law Review

No abstract provided.

The Hidden Cost Of State Income Tax Repeal: A Case Study Of The West Virginia Neighborhood Investment Program Credit, Elaine Waterhouse Wilson

West Virginia Law Review

In March 2023, West Virginia significantly cut its personal income tax rates and paved a path toward the full repeal of the personal income tax. This repeal would directly impact West Virginia’s nonprofit sector and reduce charitable giving because it would render West Virginia’s Neighborhood Investment Program (“NIP”) tax credit ineffective. NIP tax credits have been the primary charitable tax incentive in the state’s income tax code and have been widely supported by nonprofits. This Article argues that if the NIP credit program incentivizes charitable giving, then state income tax repeal comes with a hidden cost—the cost of lost revenues …

The Fallacies Behind The Excise Tax On "Excessive" Charity Compensation, Elaine Waterhouse Wilson

Law Faculty Scholarship

This Article examines the fundamental flaws in Section 4960 of the Internal Revenue Code, which imposes an excise tax on nonprofit executive compensation exceeding $1 million. The provision, enacted as part of the 2017 Tax Cuts and Jobs Act, rests on three problematic fallacies. First, Congress incorrectly assumed that an excise tax on nonprofits would function equivalently to the elimination of a tax deduction for excessive compensation in the for-profit sector under Section 162(m). Second, lawmakers failed to recognize that nonprofits respond differently to tax incentives than for-profit entities due to their distinct governance structures and sensitivity to public opinion …

Corporate Tax Competition: An Examination Of National Tax Reaction Functions To Corporate Tax Rate Reductions In Other Countries, Yaw O. Awuah

Graduate Theses, Dissertations, and Problem Reports (ETD)

This dissertation primarily examines tax competition at the national level, with a particular focus on the tax reaction functions of countries within the Organization for Economic Cooperation and Development (OECD). There are three different studies in the dissertation. The first study uses the Tax Cuts and Jobs Act of 2017 (TCJA) as a setting to empirically examine whether members of the OECD reduced their own statutory corporate tax rates in response to the US statutory corporate tax cut ushered in by the TCJA in a process of tax competition. The second study is a non-empirical examination of tax competition and …

Three Essays On Energy Related To State Policies And Low Carbon Transitions, Pinky Thomas

Graduate Theses, Dissertations, and Problem Reports (ETD)

This dissertation consists of three essays on energy-related state policies and energy transition. Each paragraph below refers to the three abstracts for the three chapters in this dissertation, respectively.

The first essay is entitled: “Impacts of State Tax and Resource Ownership Policies on Extraction: Evidence from U.S. Natural Gas Production”. The innovation of combined use of horizontal drilling and hydraulic fracturing technologies during the 2000s has allowed natural gas producers in the United States to extract natural gas and liquids from deep shale formations in a cost-efficient manner. This essay evaluates whether unconventional gas production responds to tax changes, and …

Shifting The Scope Towards Students: An Analysis Of Tax Code Treatment Of The Higher Education Loan Interest Deduction, Brianna C. Frontuto

West Virginia Law Review

In a nation where education is held in the highest regard but given the lowest priority, the United States continues to enlarge a gaping hole in the education system: student loan debt, a crisis sweeping across the nation and affecting nearly every individual in the United States. Higher education costs have sky-rocketed, and the expanding administrations and complex projects do not provide assurance that this will change any time soon.

Congress has placed tax incentives in the Internal Revenue Code (“the Code”) to encourage the pursuit of higher education while providing a benefit for doing so. Specifically, § 221 of …

Standard Oil, Consolidated Coal, And The Roots Of The Resource Curse In West Virginia, Alison Peck

West Virginia Law Review

Despite its natural resource wealth, West Virginia today ranks last among all states in its residents’ overall sense of well-being, a puzzle that economists call “the resource curse.” Much of West Virginia’s wealth, in the form of coal, oil, and gas, left the state in the late nineteenth and early twentieth centuries before the state could tax it. This discouraging story was not inevitable. In 1905, a Morgantown lawyer named George C. Baker led an effort to tax coal, oil, and gas leases as personal property that nearly succeeded. Baker and his allies, Governor William M.O. Dawson and Tax Commissioner …

Pilot Agreements In West Virginia: A Tale Of Turbulent Taxation, Blake N. Humphrey

West Virginia Law Review

No abstract provided.

The Shifting Scheme Of Athletic Fundraising: Investigating Private Giving Under The Tax Cuts And Jobs Act, Kirsten Nicole Brown

Graduate Theses, Dissertations, and Problem Reports (ETD)

With a consistent decline in state funding to public higher education, institutions have become more reliant on private funding to institutional support. The shift in government policy through the introduction of the Tax Cuts and Jobs Act (TCJA) (2017) created financial uncertainty within athletic departments and university foundations. The TCJA eliminated the 80 percent tax deduction on season ticket donations and increased the standard deduction. With these policy changes, athletic development officers speculated a decline in donations in 2018 and beyond. Using quantitative methodology and a longitudinal approach, this study examined athletic donations from January 1, 2013 to July 31, …

Is Consistency The Hobgoblin Of Little Minds? Co-Investment Under Code Section 4941, Elaine Waterhouse Wilson

Law Faculty Scholarship

No abstract provided.

Fixing The Fmla's Flaws: A Fight For Care, Adult Children, And Tax Incentives, Kelsey A. Jonas

West Virginia Law Review

No abstract provided.

Taxing Honesty, Adam B. Thimmesch

West Virginia Law Review

No abstract provided.

Earned Income Tax Credit Portability: Respecting The Autonomy Of American Families, Mary Leto Pareja

West Virginia Law Review

No abstract provided.

Drilling And Deductions: Making The Section 170(H) Conservation Easement Work In The Shale Boom Era, Michael T. Fulks

West Virginia Law Review

No abstract provided.

The Fiscal Cliff As Reelection Strategy: Rethinking The Temporary Taxation Debate, Frank Fagan

West Virginia Law Review

No abstract provided.

Delinquent And Non-Entered Lands And Due Process, John W. Fisher Ii

West Virginia Law Review

No abstract provided.

The Illusion Of Due Process In West Virginia's Property Tax Appeals System: What Illusion?, Steven R. Broadwater

West Virginia Law Review

No abstract provided.

The Key To Closing The Tax Gap: Understanding, Susan Striz

West Virginia Law Review

No abstract provided.

Update: The Amended And Reenacted Delinquent And Nonentered Land Statutes - The Title Examination Ramifications, Robert Louis Shuman

West Virginia Law Review

No abstract provided.

Tax Law, Robin Jean Davis, Louis J. Palmer Jr.

West Virginia Law Review

No abstract provided.

The Clintons' Legal Defense Fund: Income From Payment Of Legal Expenses By Another And Deductibility Of Such Expenses, John R. Dorocak

West Virginia Law Review

No abstract provided.

Ten Limitations To Ponder On Farm Limited Liability Companies, Jesse Richardson, L. Leon Geyer

Law Faculty Scholarship

No abstract provided.

Heteronormativity And Federal Tax Policy, Nancy J. Knauer

West Virginia Law Review

No abstract provided.

Some Green For Some Green In West Virginia: An Overview Of The West Virginia Conservation And Preservation Easements Act, Ryan Christopher Anderson

West Virginia Law Review

No abstract provided.

The Amended And Reenacted Delinquent And Nonentered Land Statutes--The Title Examination Ramifications, Robert L. Shuman, Robert Louis Shuman

West Virginia Law Review

No abstract provided.

The West Virginia Limited Liability Company Act: Time For A Change, Noel P. Brock Cpa

West Virginia Law Review

No abstract provided.

Forfeited And Delinquent Lands: Resolving The Due Process Deficiencies, Carla W. Tanner

West Virginia Law Review

No abstract provided.

The Refund Of Taxes Paid Pursuant To An Unconstitutional Tax Scheme And The Pass-On Defense: Beams Intellectual Dishonesty Threatens Every States' Budetary Stability, Edmund J. Rollo

West Virginia Law Review

No abstract provided.

Allegheny-Pittsburgh Coal Co. V. County Commission Of Webster County, Tarek F. Abdalla

West Virginia Law Review

No abstract provided.