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What Loper Bright and Moore Mean for Tax
October 31, 2024
The Tax Law Center and the American Tax Policy Institute

View the event recording here. View the full agenda and panelist bios here.

Join the Tax Law Center at NYU Law and the American Tax Policy Institute on Thursday, October 31 from 9:30am to 11:00am ET for a virtual discussion of the impact two Supreme Court decisions will have on the tax system, including reflection on underappreciated aspects of these otherwise much-discussed cases.

Some say Loper Bright maintains the powers of Treasury in important respects when there is explicit delegation of discretionary authority, while others see the decision sharply curtailing Treasury and IRS authority. We’ll examine and assess these views – and gain important insights from those who have seen how some of the key questions that will affect tax have started to play out in other areas of law

In Moore versus United States, despite the court ruling against the plaintiffs, the meaning of the decision for future tax lawmaking and administration has been surprisingly contested. The case also offers important lessons on the role of the tax legal community in educating the courts in cases like Moore that threaten devastating consequences for the tax system.

Following a panel discussion on each case, the event will close with reflections from former Assistant Treasury Secretaries for Tax Policy Lily Batchelder and Eric Solomon.

A Conversation with Shalanda Young, Director of the United States Office of Management and Budget
October 22, 2024
NYU Law
Register here

The Dean’s Office and Tax Law Center at NYU School of Law invite you to a conversation with Shalanda Young, director of the United States Office of Management and Budget, on Tuesday, October 22, at 3:00 p.m., in Greenberg Lounge, located on the first floor of Vanderbilt Hall.

Shalanda Young, a member of President Joe Biden’s Cabinet, is the Director of the Office of Management and Budget. She made history when she was confirmed with a bipartisan vote in the United States Senate, becoming the first Black woman to lead the agency. Director Shalanda Young moved to D.C. nearly two decades ago to serve as a Presidential Management Fellow at the National Institute of Health. She then spent 14 years on Capitol Hill, where she ultimately served as Staff Director for the House Appropriations Committee. As Director, she has secured historic levels of funding for key national priorities—from vital assistance to Ukraine, to disaster relief for communities impacted by natural disasters, to critical investments in child care, education, public health, and climate. She was a top negotiator of the Fiscal Responsibility Act of 2023 that averted a catastrophic debt default and lifted the debt ceiling. Director Young will speak about budget negotiations, advancing the administration’s agenda, and her path to the White House.

Lily Batchelder, Robert C. Kopple Family Professor of Law, and David Kamin, Charles L. Denison Professor of Law, will moderate the discussion, and Dean Troy McKenzie will give welcome remarks.

Gender and Tax Symposium
October 17 - 18, 2024
American Tax Policy Institute
Conference details and registration

This two-day symposium presented by the American Tax Policy Institute will include presentations on:

Academic Roundtable – Presentation of Papers
Marriage, Inequality, and the Tax Code
Our Bodies, Our Voices, Our (Tax) Selves
Tax and Gendered Care Work
Women, Financial Precarity, and Taxation
Tax Design, Administration and Policy: What Gender Neutrality Has to Do With It
Unintended Consequences, Unexpected Tools: Dismantling Structural Inequalities in the Tax System

Modernizing Partnership Taxation
September 25, 2024
The Hamilton Project
Miles Johnson, Sophia Yan, Chye-Ching Huang, and Grace Henley

Partnership tax reform should be a key part of the current and upcoming tax policy debate, with large parts of the 2017 Tax Cuts and Jobs Act set to expire at the end of 2025. Partnerships are a large and growing slice of the economy, representing almost 30 percent of business income in the United States. But partnership tax rules today have some critical weaknesses that generate wasteful planning, undermine equity, and reduce revenue. A new policy proposal from The Tax Law Center and The Hamilton Project examines the current structure of partnership taxation and presents a selection of reform proposals. Read a summary here and the full proposal here.

The Tax Law Center and the Hamilton Project held an event, featuring U.S. Senate Finance Chair Ron Wyden, to lay out the scope of the partnership tax challenge for policymakers and discuss what changes should be considered. View the recording here.

The Supreme Court's Examination of the Authority of Congress and Federal Agencies to Formulate Tax Law
May 9, 2024
National Tax Association: 54th Annual Spring Symposium Program
Conference details

The Supreme Court will soon render opinions on important tax cases examining the breadth of authority given to Congress and federal agencies to formulate tax law. In the Moore case, the Supreme Court is considering the scope of tax-writing authority granted to Congress by the 16th Amendment to the Constitution. In the Loper Bright Enterprises and Relentless cases, the Supreme Court is reconsidering the deference courts have provided to agency regulatory actions since the Supreme Court’s 1984 decision in the Chevron case. Chye-Ching Huang and a panel of experts discussed these cases, other types of challenges to agency actions, as well as the potential effects of the forthcoming Supreme Court decisions.

Moore v. US and the Fate of the US Tax System
January 24, 2024
NYU Law Forum
Registration link

Could a pending Supreme Court case upend large parts of the US tax system? Some observers think Moore v. United States could do just that. The specific claim in the case is that a one-time tax on unrepatriated profits that was part of the 2017 tax law is a tax on property not income, and thus violates the Constitution’s apportionment clause. If the Court agrees, that could call into question the validity of major portions of the current tax code. The case has also been explicitly framed by the Moores as addressing the constitutional viability of wealth taxation and other fundamental reforms to the US tax code. An unusual alliance of tax and constitutional law experts has raised serious concerns about such implications, and much of the justices’ questioning at oral arguments in December focused on that as well. At this Forum, Chye-Ching Huang and other experts discussed the legal, economic, and ethical issues the Moore case presents.

BEL Webinar on Direct Pay
January 4, 2024
Beneficial Electrification League
Webinar details

In this webinar, Mike Kaercher, Taylor Cranor, and other tax experts discussed the intricacies of direct pay incentives, shedding light on important guidance and considerations for infrastructure investment. This webinar focused on electric sector investment, particularly related to electric cooperative and municipal utilities.

Examining How the Tax Code Affects High-Income Individuals and Tax Planning Strategies
November 9, 2023
US Senate Committee on Finance
Hearing details and live video

Chye-Ching Huang testified at a hearing that aimed to examine tax planning strategies that advantage the ultra-wealthy. This testimony focused on three key points: (1) Federal tax breaks that allow income from wealth to face lower tax rates, defer taxation, or use stepped-up basis to avoid taxation entirely, result in hundreds of billions of tax expenditures. (2) Tax subsidies for income from wealth are a poor investment. They increase deficits, widen inequality, and spur complex tax avoidance and evasion that locks up capital and talent. Tax breaks in the law have costs that include tax evasion which undermines the rule of law. (3) Federal resources can instead be directed towards investments that better meet the nation’s most pressing challenges including investing in workers and families; supporting an innovative and dynamic economy; meeting global challenges; and putting the federal budget on a stronger long-term federal trajectory as baby boomers retire.

Witness list:

Chye-Ching Huang, Executive Director, Tax Law Center, New York University School of Law
Morris Pearl, Chair, Patriotic Millionaires, New York , NY
William McBride, Ph.D., Vice President Of Federal Tax Policy And Stephen J. Entin Fellow In Economics, Tax Foundation, Washington , DC
Douglas Holtz-Eakin, Ph.D., President, American Action Forum, Washington , DC

Environmental Tax Short Course: The IRA Climate Tax Credits
November 4, 2023
National Tax Association 116th Annual Conference
Short course details
Video recording

Mike Kaercher and Taylor Cranor led the short course on climate-related provisions in the Inflation Reduction Act, with the goal of providing academics and graduate students with the information they need to plan research projects and to integrate the study of climate-related provisions into course syllabi.

SCOTUS Moore v. US | Amicus brief authors panel discussion
November 1, 2023
Tax Law Center
Webinar recording
Brief summaries

As the Supreme Court prepares for oral arguments in Moore v. United States on December 5, the Tax Law Center at NYU Law, the American College of Tax Counsel, and the American Tax Policy Institute together hosted a panel discussion. Following the submission of amici briefs this week in support of the government, this event offered the chance to hear directly from several brief authors. This case is being closely watched for its potential to unsettle large, longstanding parts of the tax code built on a bipartisan basis over decades, and has drawn together an “unusual alliance” of voices in support of the government. The panel featured:

Andy Grewal, professor at Iowa Law and member of the American College of Tax Counsel Amicus Committee, which led the organization’s brief exploring the Sixteenth Amendment’s connection to this case and the consequences of a ruling in favor of petitioners.
Philip Wagman, partner at Clifford Chance and chair of the New York State Bar Association Tax Section, who helped author the American Tax Policy Institute’s brief focused on Congress’ power to tax owners for income realized by an entity.
George Callas, executive vice president of public finance at Arnold Ventures, whose brief draws on his experience as senior tax counsel in the U.S. House of Representatives during the drafting of the mandatory repatriation tax at the center of this case
Rebecca Kysar, professor at Fordham Law and visiting professor at NYU Law, who submitted a brief focused on a previous Supreme Court precedent cited by the petitioners (Macomber) and the decades of court precedent limiting the case to its facts. Co-authors are the Tax Law Center and Professors Ari Glogower, David Kamin, and Darien Shanske

Medicare Forever: Protecting Seniors by Making the Wealthy Pay Their Fair Share
September 27, 2023
Senate Budget Committee
Hearing details

Chye-Ching Huang testified at a hearing considering “Medicare Forever: Protecting Seniors by Making the Wealthy Pay Their Fair Share." Her testimony focused on three important ways to broaden the federal tax base and shrink the federal tax gap: 1) Rejecting proposals currently on the table that would increase tax non-compliance and weaken the tax base; 2) Addressing the "big three" areas of the tax base that need attention: income from extraordinarily large fortunes, large U.S. multinationals’ foreign profits, and income flow through "pass-through" entities; 3) Choosing from the menu of other options, large and small, to broaden the tax base, as outlined further in the testimony.

How the Supreme Court Case Moore v. United States Could Alter the Tax Landscape
September 21, 2023
Tax Policy Center and the Tax Law Center at NYU Law
Conference details
Video recording
Transcript

Chye-Ching Huang and other leading tax policy and legal experts examined the Moore v. United States case's potential ramifications. The event described the history and context of the 16th Amendment, and the case's potential fiscal, economic, and administrative consequences.

Transforming Tax Administration: Toward an Effective, Trusted & Inclusive IRS
September 13, 2023
Center for Taxpayer Rights
Conference details

Chye-Ching Huang and other experts spoke on a panel on “The IRS Budget: exploring IRS service & enforcement categories, and re-thinking performance measures.”

Section 6417 Elective Payment of Applicable Credit
August 21, 2023
Treasury and the IRS Public Hearing
Hearing transcript

Mike Kaercher and Sophia Yan testified at a public Treasury and IRS hearing regarding elective payment of applicable credits under section 6417.

IRA Elective Pay Webinar for Local Governments
July 14, 2023
Rewiring America
Webinar details

The Treasury Department released proposed guidance on the elective pay mechanism established under the IRA to help eligible entities - including state, local, territory, and Tribal governments and non-profit organizations - access clean energy tax credits. Mike Kaercher, Taylor Cranor and other panelists talked eligible IRA provisions, proposed guidance, and how cities can make the most of these incentives

BEL Webinar on IRA Direct Pay Tax Guidance for Utilities with the Tax Law Center at NYU Law
June 20, 2023
Beneficial Electrification League
Webinar details

Direct pay guidance has been released by IRS and in this webinar, Mike Kaercher, Taylor Cranor, and others discussed the intricacies of direct pay incentives, shedding light on important guidance and considerations for infrastructure investment.

Winning the Economy We Deserve with Tax Policy
June 9, 2023
EconCon
Conference details

Chye-Ching Huang and other panelists will discuss the upcoming expiration of key provisions in the Tax Cuts and Jobs Act (TCJA), which will thrust tax policy back to the center of economic policy debates in Washington.

BEL Webinar on IRA Direct Pay Tax Incentives for Utilities with the Tax Law Center at NYU Law
June 8, 2023
Beneficial Electrification League
Webinar details

Direct pay guidance is going to be released from the IRS soon and in this webinar Mike Kaercher, Taylor Cranor, and other panelists will discuss the intricacies of direct pay incentives, shedding light on important guidance and considerations for infrastructure investment.

American Ingenuity: Promoting Innovation Through the Tax Code
June 6, 2023
House Small Business Subcommittee on Economic Growth, Tax, and Capital Access
Hearing details
Live video

Mike Kaercher will testify in a hearing that aims to examine the impact changes to research and development (R&D) expensing and bonus depreciation have on small businesses.

Different Approaches to Entity Aggregation
May 5, 2023
American Bar Association May Tax Meeting
Conference details

Peter Richman moderated a panel that examined the aggregation mechanics used in numerous items of recently enacted and proposed legislation.

Individual Taxation: The Role of the Tax System in Addressing Increasing Inequality
January 26, 2023
DC Bar Annual Tax Conference
Conference details

Chye-Ching Huang joined a panel that aimed to discuss how various aspects of the individual tax system affect inequality and the prospects for legislation in these areas in the short and long-term.

More Than the Bare Minimum: A Closer Look at the CAMT
October 14, 2022
American Bar Association Fall Tax Meeting
Conference details

Peter Richman moderated a panel that discussed certain technical, policy, and implementation issues arising under the newly-enacted corporate alternative minimum tax (CAMT), scheduled to take effect next year.

Implementing the Inflation Reduction Act
September 20, 2022
Institute for Policy Integrity: A New Era of Climate & Energy Policy
Conference details
Video recording

Michael Kaercher joins a panel to discuss various aspects, challenges, and opportunities of implementing the Inflation Reduction Act (IRA).

Tackling International Tax
June 13, 2022
The Hamilton Project at the Brookings Institution
Event details

Chye-Ching Huang joined a roundtable discussion exploring significant changes to the taxing of international corporate income.

Current Developments in Corporate Tax
May 14, 2022
American Bar Association May Tax Meeting
Conference details

Peter Richman moderated a panel that aimed to cover current developments in corporate tax, including (i) updates from the Tax Court, (ii) noteworthy private letter rulings, and (iii) recent regulatory and subregulatory guidance.

Individual & Family Taxation: Oh, The Places Your Examination Will Go!
May 13, 2022
American Bar Association May Tax Meeting
Conference details

Kathleen Bryant joined a panel of experts to consider use of correspondence examinations, the higher rates of audits of lower income taxpayers based on claims for dependents, the Earned Income Tax Credit, and Child Tax Credit, and strategies for saving clients time and money and for resolving issues as early as possible.

International Tax: Outbound Tax Developments #1
DC Bar Tax Legislative and Regulatory Update Conference
May 5, 2022
Conference details

Rose Jenkins joined a panel on select outbound issues, particularly repatriation issues related to previously taxed earnings and profits, basis, and the section 245A participation exemption.

Individual Taxation
DC Bar Tax Legislative and Regulatory Update Conference
May 4, 2022
Conference details

Chye-Ching Huang joined a panel to discuss current proposals to change taxation of ordinary income and capital gain on high-income individuals, trusts, and estates.

Individual Taxation: Estate and Gift Taxation Update
DC Bar Tax Legislative and Regulatory Update Conference
May 4, 2022
Conference details

Tabetha Peavey joined a panel to provide an update on estate and gift taxation.

Taxing the Rich: Is It a Problem? If So, What Can Be Done About It?
March 3, 2022
NYU Law Forum
Event details
Video recording

Tabetha Peavey joined a panel of experts to discuss the pros and cons of ideas put forth to tax the rich.

2022 Law Student Section Meet and Greet
February 17, 2022
New York State Bar Association
Event details

Rose Jenkins joined a roundtable to talk careers in tax law.

Tax System Working Group Discussion Series: Diversity in the Tax Bar
January 7, 2022
Law Firm Antiracism Alliance
Event announcement

Chye-Ching Huang joined a panel to address policy opportunities for diverse tax lawyers.

Tax Policy in the New Administration: Priorities and Opportunities
January 5, 2022
The American Association of Law Schools
Event details

Chye-Ching Huang joined a panel to discuss opportunities for tax reform and advancing racial equity in the tax system, IRS enforcement, global digital taxation, the American Families Plan, and other tax relief efforts.

The Prescription: Fiscal Policy for Today's Economy
December 23, 2022
Tax Policy Center
Video Recording

Rose Jenkins discussed the effects of proposed changes to the taxation of US-based multinational corporations in the Build Back Better legislation.

What Would Ed Think? – Policy Perspectives
November 5, 2021
Conference In Honor Of Edward Kleinbard
Event details
Video recording

Chye-Ching Huang spoke on the policy work of the late Edward Kleinbard, a preeminent tax scholar, former Chief of Staff at the US Congressional Joint Committee on Taxation, and the Robert C. Packard Trustee Chair in Law at USC Gould.

Toward Stronger and Fairer Tax Enforcement
November 3, 2021
Center for American Progress
Event details

Chye-Ching Huang participated on a panel to discuss proposals in the Build Back Better legislation to strengthen tax compliance and make it more equitable by investing in the IRS and giving it tools needed to make it more effective and efficient.

EITC/CTC Eligibility Rules Today vs. Eligibility Rules For Other Family Benefit/Anti-Poverty Programs
October 25, 2021
Center for Taxpayer Rights Workshop Series
Video recording
Slides

Kathleen Bryant and Chye-Ching Huang reviewed the statutory, regulatory, and other administrative rules pertaining to EITC and CTC eligibility.

Building Back Better: Raising Revenue to Invest in Shared Prosperity
October 6, 2021
US Congress Joint Economic Committee
Hearing details
Written testimony

Chye-Ching Huang testified on how sound tax policy can both lift living standards of low- and moderate-income Americans and support economic growth with broadly shared benefits.

Tax Policy in the Build Back Better Act
September 29, 2021
Committee for a Responsible Federal Budget
Video recording

Chye-Ching Huang participated on a panel to discuss draft reconciliation legislation and explain what it means for the future of the tax code and the American economy.

Tax Policy Colloquium 
September 29, 2021
UCI Law
Event details

Tabetha Peavey, Michael Kaercher, and Chye-Ching Huang presented on the capital gains and transfer tax policy proposals being considered in the Build Back Better legislation.

Representing the Public Interest: Who Speaks for Taxpayers?
September 24, 2021
American Bar Association Fall Tax Meeting
Conference details

Michael Kaercher joined a panel to discuss the growing focus on public interest law concepts in the tax area and to debate perspectives on the needs of the public in public representation.

Cash and Kids: Momentum on Child Tax Credit Policy and Other Ideas to Increase Family Income
July 26, 2021
Spotlight on Poverty and Opportunity & The American Academy of Political and Social Science
Video recording

Chye-Ching Huang joined a panel to discuss the expansion of the Child Tax Credit and other policy proposals to support low- to moderate-income families.

32^nd Annual Roundtable on the President’s Budget and the Economy
July 3, 2021
The Urban Institute
Event details

Chye-Ching Huang discussed the tax proposals in the proposed budget.

Racial Equity and the Tax System
June 18, 2021
National Press Foundation
Summary & Video recording

Chye-Ching Huang outlined how aspects of the federal tax system can exacerbate or ameliorate racial inequities.

A Discussion of Priorities in Tax Legislation and Regulation
May 14, 2021
National Tax Association, 51^st Annual Spring Symposium
Conference agenda

Professor Susan Morse and Chye-Ching Huang moderated the panel on a range of tax policy issues and scholarship.

Funding Our Nation’s Priorities: Reforming the Tax Code’s Advantageous Treatment of the Wealthy
May 12, 2021
House Committee on Ways & Means, Select Revenue Measures Subcommittee
Testimony

Chye-Ching Huang testified on how aspects of the US federal tax system give income generated by wealth certain tax benefits not available to income from work, and how these preferences can also encourage tax avoidance and evasion.

Reforming Tax Expenditures
April 14, 2021
Tax Analysts
Video recording

Chye-Ching Huang joined a panel to discuss the need for and challenges of reforming tax expenditures.

Paying for Infrastructure
April 8, 2021
Center for a Responsible Federal Budget (CRFB)
Video recording

Chye-Ching Huang participated on a panel to discuss possible revenue sources for investments in America’s infrastructure.

How U.S. International Tax Policy Impacts American Workers, Jobs, and Investment
March 25, 2021
US Senate Committee on Finance
Written testimony
Video recording

Chye-Ching Huang testified on elements of the post-2017 structure of the US international tax regime and potential reforms.