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A late-2021 strategy to include the syndication-killer language in Biden’s Build Back Better bill had unraveled at the hands of Arizona Sen. Kyrsten Sinema, then a Democrat, who demanded that it be stripped out as a condition of her critical vote to win passage of the larger measure.

The recently signed $1.7 trillion spending bill could accomplish what six years of IRS audits and DOJ prosecutions could not: shutting down “syndicated conservation easements” that exploit a charitable tax break meant to preserve open land. Read more»

Trump is the only president in recent history to have refused to make his tax returns public during his campaign, breaking over four decades of a presidential candidate tradition in which they voluntarily do so.

The House Ways and Means Committee released former President Donald Trump’s tax returns Friday morning, the long-fought result of a campaign over three years in the making. Read more»

This year’s Inflation Reduction Act allocates $80 billion to the IRS over the next decade to boost enforcement, operations, taxpayer services and modernization of technical systems.

If you’re trying to evaluate a charity this year, you might have a hard time as the IRS is behind on releasing Form 990s, limiting access to key financial information the public uses to evaluate the nation’s tax-exempt companies. Read more»

The development of tribal enterprises got a boost in the 1970s in part from federal programs, grants and loans - and that’s when state tax collectors came calling.

Courts have protected states’ ability to tax most economic interactions between tribal-run entities and non-tribal companies or individuals, a modern version of wealth extraction, treating tribes as lesser entities whose sovereignty can be ignored. Read more»

Families who meet certain income levels in 2022 will see a return to previous child tax credit levels —  roughly $2,000 per child. Those who made $2,500 or less this past year will receive a partial refund or no benefit at all.

Any last hopes of resurrecting the expanded child tax credit as part of Congress’ massive spending package were dashed early Tuesday when the 4,155-page bill was released without a mention of the tax benefit. Read more»

Earlier this month, a New York state jury found Trump’s real estate company from which he accumulated much of his business growth guilty on 17 counts of tax fraud after six weeks of trial. 

After an hours-long, closed-door meeting, the House Ways and Means Committee voted to release to the public former President Donald Trump’s tax returns, which he has fought to shield for more than three years. Read more»

Cultivation and production of cannabis as a crop are not about to rival the 5 C’s: cattle, cotton, copper, citrus and climate.

Sales of marijuana in Arizona soared to $1.6 billion in 2021, just one year after recreational pot was legalized in the state, making Arizona second only to California for retail sales that year. Read more»

Trump has been attempting to block lawmakers’ access to his taxes since the start of his single term in office.

The Supreme Court declined to shield former President Donald Trump’s tax returns from a congressional subpoena - a battle that began in 2019 when the Ways and Means Committee first requested six years of Trump’s personal and business filings. Read more»

The explosion of the marijuana market in 2021 is considered an anomaly due to the effects of COVID-19 and partially attributed to the initial excitement consumers felt by the passage in 2000 of Proposition 207 legalizing recreational marijuana.

Arizona cannabis sales continued to decline in September, but dispensary owners say it is not an unexpected phenomenon and the market will continue to mature as it withstands a worldwide recession on the heels of a global pandemic. Read more»

Prop. 308 repeals parts of Proposition 300, a 2006 ballot measure that barred non-citizens from receiving state-subsidized services, including in-state tuition and state-funded financial aid.

The passage of Proposition 308 this month guarantees in-state tuition and access to state-funded financial aid for every Arizona student regardless of citizenship status as long as they attend a high-school in the state for at least two years and graduate. Read more»

A sign in favor of Proposition 211,  which would require major funders of independent campaign advertising to identify themselves and their donors whose contributions exceed $5,000.

Arizona voters are set to approve or reject 10 ballot initiatives - the majority of which were referred to the ballot by legislators, including three which restrict the ability of Arizonans to pass their own laws. Read more»

Arizona veterans would be able to once again claim a property tax break that was voided in 1990 by a state court ruling that said the old language ran afoul of the equal protection clause. Proposition 130 would fix the language to make it constitutional, restoring the tax break in the process.

Proposition 130 would restore a property tax break for veterans in the Arizona Constitution that was voided in 1990 by the Arizona Court of Appeals, which said constitutional language limiting the benefit to veterans who lived in the state before 1945 violated the equal protection clause. Read more»

Total tax revenues for medical and recreational sales for August were weighed in at about $20.5 million.

Arizona’s cannabis marketplace suffered a loss of nearly $7 million in August - both medical marijuana and recreational sales dropped about $3.5 million each from the previous month - yet despite the overall reduction, total sales passed $980 million the first eight months of 2022. Read more»

Some states are experimenting with a road use charge in lieu of a fuel tax for electric vehicles that use less or no gasoline.

The increasing popularity of hybrid and electric vehicles is shrinking revenue from gas taxes, prompting more states to consider charging fees based on miles driven to help pay for roads and bridges. Read more»

Currently, any ballot initiative can pass with a simple majority of 50% plus one vote.

When Arizona voters approved a measure in 2020 that would have increased school funding by raising income tax on higher earners, they did so by a 52-48% margin - now, Proposition 132 would require any initiative that raises taxes to get approved by at least 60% of voters to pass. Read more»

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