Taxation-State and Local Commons^™

Volunteer Income Tax Assistance Program Offering Free Tax Assistance Through March 24, James Owsley Boyd

Keep Up With the Latest News from the Law School (blog)

Qualifying local taxpayers will again have help navigating federal and state tax returns this spring, as the Volunteer Income Tax Assistance (VITA) program returns to the Indiana University Maurer School of Law.

Both U.S. and certain international taxpayers are eligible to utilize the free services, which will run on Mondays and Tuesdays from 6:30–9:30 p.m. beginning January 26 and continuing through March 24. Services will be available on a first-come, first-served basis in Room 121 on the first floor of the Law School, located at 211 South Indiana Avenue in Bloomington.

Applying The Indian Commerce Clause To Indian Commerce, Adam Crepelle

Northwestern University Law Review

Indian country commerce generates tens of billions of dollars annually and is a constant source of litigation. These disputes typically revolve around jurisdictional conflicts: whether states, tribes, or both possess regulatory authority over the business operating in Indian country, particularly those involving non-Indians. Despite numerous court cases, no clear legal framework has emerged, creating pervasive uncertainty regarding fundamental issues, such as state taxation of tribal transactions and the proper forum for resolving Indian country contract disputes. Interestingly, these commercial cases overlook the Indian Commerce Clause—the constitutional provision designed to address such matters.

This Article argues the Indian Commerce Clause prohibits …

Expert Report On Valuation Of Controlling Shares Of Publicly Traded Companies Under The California Billionaire Tax Act (Cbta), David Gamage, Brian D. Galle, Emmanuel Saez, Darien Shanske

Faculty Publications

This short memo addresses concerns that have been raised under the proposed California Billionaire Tax Act (CBTA or Act) about the valuation of "voting" or "special control" shares, particularly with regard to shares held in publicly traded companies. A misreading of the CBTA is circulating that claims that voting shares of all assets will be taxed in full regardless of their actual value. This is false, as shown by a straightforward reading about the provision relating to voting and special control shares in context.

Impact Of Vague State Tax Collection Alternatives On Low-Income Taxpayers, Sakinah Tillman

Journal Articles

Benjamin Franklin stated, “In this world, nothing is certain except death and taxes.” While death is inevitable, navigating the complexities of state tax laws and procedures for paying state tax debt is far from straightforward. State tax laws are unnecessarily complex, disproportionately burdening low-income taxpayers, especially Black and Brown individuals. These taxpayers face systemic inequities and ambiguous collection alternatives that trap them in perpetual cycles of debt and noncompliance. ...

applies to state tax collection procedures and analyzes how state tax systems disproportionately impact low-income taxpayers, particularly Black and Brown individuals.36 Part II of this Article addresses how vague statutes, …

Correcting The Record: Responding To Some Legal Arguments About The 2026 Billionaire Tax Act, David Gamage, Brian D. Galle, Darien Shanske

Faculty Publications

If adopted by California voters in November of 2026, the 2026 California Billionaire Tax Act (CBTA) would impose a one-time 5% tax on the net worth of California billionaires, payable in five annual installments of 1% over 5 years (plus a small deferral charge). Critics have raised several arguments suggesting that the Act would not bring in the expected $100 billion in projected revenues because, the critics say, key parts of the Act are unconstitutional and would be subject to legal challenge. In fact, the supposed new legal challenges critics identify are mostly just very old arguments that courts have …

Expert Report On The California 2026 Billionaire Tax: Revenue, Economic, And Constitutional Analysis, David Gamage, Brian D. Galle, Emmanuel Saez, Darien Shanske

Faculty Publications

This report summarizes key provisions of the California Billionaire Tax Act. It also answers some frequently asked questions.

Expanding State Tax Authority: Public And Private Sector Impacts Of Wayfair, Maxwell Pastoria

Williams Honors College, Honors Research Projects

The 2018 Supreme Court decision in South Dakota v. Wayfair, Inc. (Wayfair) overturned the longstanding physical presence rule for state sales tax collection, enabling states to enforce tax obligations on remote sellers through marketplace facilitator and economic nexus laws (Oyez, 2018). This study investigates the effects of these two post-Wayfair tax laws on state sales tax revenues, entrepreneurship, and public expenditures across all 50 states. Using a two-way fixed effects difference-in-differences (TWFE DID) framework, this research analyzes how policy adoption influenced per-capita outcomes in tax revenue, firm formation, and government spending in social services, education, infrastructure, and …

Abortion And State Taxes: Unexpected Parallelism, Eric Smith

Oklahoma Law Review

No abstract provided.

Can’T Blaine A State For Trying: Writing A Constitutional Blaine Amendment After Carson V. Makin, Ry Stratton

Villanova Law Review (1956 - )

No abstract provided.

State And Local Taxation, David Greenberg, Alexus Holton

Mercer Law Review

This Article surveys the most critical and comprehensive changes in Georgia law occurring between June 1, 2024, and May 31, 2025. Most notably, this Article discusses changes to tax credits impacting Georgia’s film industry, further clarifications to Georgia’s taxicab tax regulations, important changes to property taxes on conservation properties, and other important state and local taxation topics.

“Sport-Extortion:” Causes, Consequences, And Solutions, Jack Berger

Northwestern Journal of Law & Social Policy

The modern U.S. stadium-development model enables “sport-extortion,” a phenomenon in which franchise owners leverage artificial scarcity, antitrust carve-outs, and credible relocation threats to extract public subsidies that deliver negligible public benefits. Owners use the league’s monopoly power and superior negotiating leverage to pit cities against one another and extract public money for new stadiums or upgrades to their existing stadiums. The owners and community leaders who support using public money to finance these projects promise huge economic returns and development for their communities. However, a survey of the empirical literature and examination of recently approved stadium projects reveal that these …

Greenhat’S Greenlight To The Cftc: The Case For A Jurisdictional Shift Of Financial Transmission Rights From The Federal Energy Regulatory Commission To The Commodity Futures Trading Commission, Timothy K. Shaw Ii

DePaul Business & Commercial Law Journal

Regional Transmission Organizations and Independent System Operators are a relatively new platform to buy and sell wholesale electricity and transmission service of that electricity. These groundbreaking organizations have been around since 1996 after the Federal Energy Regulatory Commission (“FERC”) issued Order 888. FERC regulates the physical electricity wholesale sale and transmission service market managed by a Regional Transmission Organization (“RTO”) or Independent System Operator (“ISO”),through its Federal Power Act mandate. Many RTOs and ISOs offer a product called a Financial Transmission Right (“FTR”). Traditionally, FTRs assist the holder by providing price certainty, or a hedge, in the capacity market. This …

Choosing The Best Entity For Investments Trading After Understanding The Tax Limitations And Restrictions, Ray A. Knight, Joseph Lakatos

DePaul Business & Commercial Law Journal

The trading of various securities is subject to market rules. However, when securities trading is completed within a business entity, the entity is subject to tax limitations and restrictions. The tax benefits cannot be the dominant purpose for the entity structure; economic substance including profit motive and business purpose for each transaction must be able to be shown.

The trading of investment securities must be housed in the right entity to gain the best economic results as well as to minimize the tax burden. The entity selection process must first consider the characteristics and nature of the securities (e.g., currencies, …

Volume 23 - Front Matter

DePaul Business & Commercial Law Journal

No abstract provided.

Living Property, Joseph William Singer

Seattle University Law Review

The Supreme Court has increasingly defined property rights that are per se exempt from regulation in the absence of compensation, most recently in Cedar Point Nursery v. Hassid (2021) and Tyler v. Hennepin County (2023). The Court claims that it can identify property rights that are categorically protected from regulation by reference to history, tradition, and precedent. Yet this approach is oddly ahistorical; it is inconsistent with the fact that property law changed dramatically over U.S. history, as well as varying tremendously among the states. It is also inconsistent with the historical context of the Founding era. At that time, …

Table Of Contents

Seattle University Law Review

Table of Contents

The Roots Of Credit Inequality, Andrea Freeman

Seattle University Law Review

Debt oppression began before the United States became a country. Settlers enslaved Africans and Indigenous people, treating them as property that they could buy and sell for their economic and personal benefit. When enslavement became illegal, new economic systems and laws that included sharecropping, Black Codes, and Jim Crow kept Black people in servitude. Laws that prohibited enslaved people from owning property or selling goods to white people evolved into restrictions on Black people’s occupations and market participation, both formal and informal. When Black entrepreneurs overcame these obstacles and built wealth within Black business enclaves, white people enforced their racist …

“A Plain Denial”: Reclaiming Equal Protection In American Juvenile Law, Addie C. Rolnick, David S. Tanenhaus, Justin Iverson, Danielle L. Silvestri

Seattle University Law Review

Juvenile courts are based on the premise that children are different from adults and should therefore be treated differently. Children may be treated more informally by courts, punished for different purposes, and brought before the court for different behaviors. Since In re Gault, the Supreme Court has been clear that there are limits to how different juvenile courts can be. Juveniles are entitled to many of the same procedural protections as adult criminal defendants, although the Court has preserved some procedural differences where it has determined that their benefit is outweighed by the need to preserve the informality, flexibility, …

Mandating Fluoride: A Constitutional Exercise Of Police Power, Anita Jahangiri

Seattle University Law Review

This Note addresses the ongoing debate over fluoridation: the regulation of fluoride levels in public water systems. Extensive research indicates fluoridation, when regulated at the recommended concentration, is both safe and highly effective in preventing dental caries. Better known as cavities, dental caries is a preventable yet widespread health issue that disproportionately affects low-income populations. Reducing dental health disparities among economic classes is a pressing public health issue. Fluoridation is not merely a policy option, but a critical, proven tool to address such disparities and uphold the collective welfare of Washingtonians. This Note focuses on fluoridation as a public health …

Neurodiversity In The Courtroom: Expanding Jury Service Accessibility Beyond Physical Disability, Samantha L. Mabe

Seattle University Law Review

The Americans with Disabilities Act has required equal access to jury service for decades; however, efforts to accommodate jurors with disabilities have been slow to develop beyond some minor accommodations for physical disabilities. While neurodivergent people frequently struggle to navigate a world catered toward neurotypical people, jury service remains inaccessible for many neurodivergent people who need accommodations to attend trial and engage in jury deliberations. If courts and advocates do not consider how to develop accommodations to secure the service of neurodivergent jurors, they will miss out on the unique skillsets that neurodivergent people can bring to resolving disputes.

Disabled …