Episode Details

Joseph Bishop-Henchman of the National Taxpayers Union Foundation discusses the litigation of a provision in the American Rescue Plan Act restricting states from using federal funds provided by the law to offset reductions in net tax revenue.

For additional coverage, read these articles in Tax Notes:

• Civil Liberties Group Sides With Ohio in Offset Provision Lawsuit
• Ohio Attorney General Seeks Permanent Injunction in Tax Restriction Suit
• Offset Provision Guidance Could Be Thorny for States Eyeing Tax Cuts
• Judge Denies Ohio's Request to Prevent Treasury From Enforcing Offset Provision
• Judge Dismisses Missouri's Suit Over Restriction on Federal Funding
• Federal Government Argues 13 States Lack Standing for Preliminary Relief
• Treasury Issues Much-Awaited Guidance on Tax Offset Provision

In our “In the Pages” segment, University of Virginia School of Law professor Ruth Mason chats about her recent Tax Notes piece, “State Aid Enforcement After Amazon.”

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Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith
Showrunner: Paige Jones
Audio Engineer: Jordan Parrish
Guest Relations: Christa Goad