On December 16, 2014, the Internet Tax Freedom Act was temporarily extended in the Consolidated and Further Continuing Appropriations Act, 2015 (H.R. 83), keeping the ban on Internet access taxes in place until September 30, 2015. Unfortunately, time is once again running out and only the House of Representatives has taken any action on the ban, this time making it permanent.
Clarity Needed in Taxation of Digital Goods
With technology changing the way consumers listen and view music and videos, state and local governments are now looking toward taxation of digital goods and services to increase their tax revenues. Currently, 17 states require by statute that taxes be paid on digital goods and services, and another eight states plus the District of Columbia […]
The Unfair “Fairness” Act
It is disingenuous to call something fair and equitable when it is clearly not. This is the case with both S. 698, the Marketplace Fairness Act of 2015 (MFA), and the Remote Transaction Parity Act (RTPA), introduced on June 15, 2015 by Rep. Jason Chaffetz (R-Utah). Both bills purport to bring “equity” between the taxation […]
IRS Hiring of Outside Litigator Appears to Violate Law and Infringe Privacy
In what appears to be an unprecedented and illegal action, the Internal Revenue Service (IRS) has apparently for the first time hired a law firm to assist in the income tax audit and investigation of a taxpayer. In a May 13, 2015 letter to IRS Commissioner John Koskinen, Senate Finance Committee Chairman Orrin Hatch (R-Utah) […]
Providing Relief from Internet Taxes
On July 15, 2014, the House of Representatives passed the Permanent Internet Tax Freedom Act, which would have made the moratorium on taxes for Internet access permanent. Unfortunately, because of legislative wrangling in the Senate, the bill failed to become law.
114th Congress: The New Sheriff(s) in Town (Senate edition)
In the last 60 years, since Republicans relinquished their Senate majority to the Democrats on January 3, 1955, the Grand Old Party has controlled the United States Senate for only 16 years (plus four months*), and they shared control with the House of Representatives for only 10 of those years, as well as the aforementioned four months. Looking back even further to 1933, the GOP held the Senate for only an additional four years, all shared with the House. This January, as a result of the 2014 “wave” election, the Republicans once again control both chambers.
The FCC’s Taxpayer Funded Holiday Spending Spree
With the holidays behind them, Americans are determining the aftermath of their annual holiday spending spree. For the Federal Communications Commission (FCC), the spending spree at taxpayer expense has just begun. On December 11, 2014, the FCC met to vote on changes to the E-Rate program, which is part of the Universal Service Fund (USF).
Fiscally Drunk and Disorderly
In spite of the decisive drubbing that President Obama and his party sustained in the mid-term elections, he continues to gallop along on his (gift) horse, proposing all kinds of new government spending programs, as if nothing has changed. His behavior is reminiscent of the over-served guy drowning his sorrows at the local watering hole, running up a big tab on his maxed-out credit card, yelling “another round on me for everybody!”
Repealing Obamacare – Is It Doable?
On January 6, the 114th Congress convened and is now under Republican control, with 54 senators out of 100 in the Senate and 246 representatives out of 435 in the House. One of the major Republican campaign promises was the full repeal of the Affordable Care Act (ACA), more often referred to as ObamaCare. But can it be done?
114th Congress: The New Sheriff(s) in Town
Unlike the United States Senate, control of the House of Representatives did not change as a result of the November 4, 2014 elections. However, the Republican majority did expand to at least 244 members, its highest level since the 1928 elections. Two seats in Louisiana will be decided by a December 6, 2014 runoff election, while the 2nd Congressional District of Arizona is the subject of a mandatory recount, with Republican Martha McSally slightly ahead of incumbent Democrat Ron Barber.