Looking to the Future
The flywheel effect, introduced by Jim Collins in his book, “Good to Great,” states that organizations do not become exceptional as a result of a single intervention or initiative but rather from the…
ABA Tax Times | Summer 2023
Volume 42, Issue 4
From the Chair
People in Tax
Interview with Nancy Rossner
This is an interview of Nancy Rossner, executive director of The Community Tax Law Project in Richmond, VA. CTLP was founded in 1992 as the first independent low-income taxpayer clinic in the nation.
Policy Points
When Gender-Affirming Healthcare Becomes Illegal, Will It (Still) Be Tax-Deductible?
This essay explores whether the expenses of gender-affirming care will remain deductible under s. 213 as more and more states make it illegal. A longer version will appear in Vol. 25 of the Georgetow…
A Brief Overview of the Inflation Reduction Act’s Clean Energy Tax Credit Provisions
This article gives an overview of the energy tax credit provisions in the Inflation Reduction Act (signed into law on August 16, 2022), discusses the Treasury and IRS guidance issued to date, and ide…
At Court
The Supreme Court Will Determine Constitutionality of the Mandatory Repatriation Tax
In Moore v. U.S., the Supreme Court may hold income must be realized before taxes pass muster under the Sixteenth Amendment, casting doubt on a potential wealth tax and Code provisions involving, for…
Pro Bono Matters
Parting Thoughts on Pro Bono (and Another Perspective)
Departing Pro Bono Matters columnist Andrew Roberson reflects on how he has integrated pro bono into his career, his involvement with the Tax Section, writing for ABA Tax Times, and sharing his passi…
IRS Piloting Free File Program for 2024 Tax Season
In 2024, some taxpayers will have a new filing option: free tax software from the IRS. The direct file pilot project is a major step forward for the IRS, and the tax community should continue to watc…
In the Stacks
Miranda Stewart, Tax and Government in the 21st Century: Book Review and Interview with the Author
Miranda Stewart’s book is an excellent introduction to tax policy. It lays out the major concerns of tax policy in understandable terms from a variety of angles: law, accounting, public finance and e…
Tax Bits
The Devil’s Tax Advice
To the tune of Oh, Lady Be Good by George Gershwin and by Ira Gershwin as recorded by Ella Fitzgerald.