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Tax Notes Opinions

Tax Notes editors, contributors, and other great minds weigh in on pressing issues in the world of tax. We are passionate about tax – and we’re not afraid to share our thoughts.

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Tax Notes State senior editor Doug Sheppard explores the career of Marilyn Wethekam, a partner at HMB Legal Counsel, who was the first female chair of the Council On State Taxation and a state and local tax trailblazer for women in both the corporate world and private practice.

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Marie Sapirie reviews the expanded child tax credit and argues that 2025 will be an important year for lawmakers to assess the administration of the program and decide whether to extend the benefits and whether to keep the program in the tax code or move it.

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Roxanne Bland examines the breadth of a subsection within the American Rescue Plan Act prohibiting states from using stimulus funds to finance reductions in revenue and consults with Stephen P. Kranz of McDermott Will and Emery on application of the measure.