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News & Information

Alabama v. CSX

On November 9, 2018, the MTC filed an amicus brief in the United States Supreme Court supporting Alabama’s petition for writ of certiorari in Alabama v. CSX. The MTC encouraged the court to grant the petition in order to clarify its previous holdings in the case, which involves the question of whether rail carriers may be subjected to a fuel tax that is parallel but not identical to those imposed on motor and water carriers. CSX has argued that these taxes discriminate against rail carriers in violation of the 4-R act, 49 U.S.C. § 11501(b)(4). In its prior holdings in this case, the Court determined that the scope of the 4-R Act is extremely broad—encompassing all manner of taxes and tax issues and potentially diverse comparison classes that may give rise to claims of discrimination.

ABA Tax Section Reports on Implications on State and Local Taxes from the Federal Tax Cuts and Jobs Act of 2017

On November 9, 2018, the American Bar Association’s Section of Taxation submitted a series of reports on the implications on state and local taxes from the Federal Tax Cuts and Jobs Act of 2017. The reports were prepared by the Tax Section’s State and Local Taxes Committee at the request of MTC Executive Director Greg Matson.

You can access the report by clicking here.

Washington v. Cougar Den

On August 16, 2018, the Multistate Tax Commission and Federation of Tax Administrators jointly filed an amicus brief in the U.S. Supreme Court in Washington v. Cougar Den. On its surface, the case concerns the rules of construction applicable to Native American treaties. But the MTC and FTA filed this brief to emphasize the potential effect an adverse decision could have on state fuel and tobacco taxes. The amici explained the interconnected nature of the administration and enforcement of many state taxes and requested greater clarity from the Supreme Court about the treaty provision at issue.

No Shade for Cloud Computing Income Under P.L. 86-272

Richard L. Cram is the director of the Multistate Tax Commission’s National Nexus Program, which offers a multistate voluntary disclosure program. He thanks Michael Fatale, Brian Hamer, and Helen Hecht for their helpful suggestions concerning this article. This article states the author’s own views, which are not necessarily those of the MTC.

Franchise Tax Board v. Hyatt

In the case of Franchise Tax Board v. Hyatt, the Commission, along with the National Governors Association and the National Conference of State Legislatures, have filed an amicus brief in support of the California Franchise Tax Board (FTB), asking that the U.S. Supreme Court overrule the 1979 case of Nevada v. Hall. In Hall, the Court ruled for the first time that states and their governmental agencies do not have sovereign immunity in the courts of their sister states. In Hyatt, an individual, who had moved from California to Nevada, sued the FTB alleging that its auditors had committed torts.

Government Contributions to Capital—The Known and the Unknown

Helen Hecht and Lila Disque of the MTC are featured in the Journal of Multistate Taxation and Incentives. The TCJA treats governmental nonshareholder corporate contributions to capital as taxable income for the first time since the federal income tax was imposed.