NTA’s 53rd Annual Spring Symposium Program In Association with the American Tax Policy Institute

NTA has released the Program for its Annual Spring Symposium.  All the sessions look interesting but here are two that seem especially relevant to nonprofit organizations:

            8:15 – 9:45, May 11, 2023 (relating to poverty relief)

SOCIAL POLICY FOR VERY LOW-INCOME PEOPLE: COVID-19 AND BEYOND 

Moderator: Elaine Maag, Urban-Brookings Tax Policy Center
Discussants: Dayanand S. Manoli, Georgetown University

New Child Tax Credit that will Reduce Poverty and have Bipartisan Appeal
Jacob Bastian, Rutgers University

The Child Tax Credit and Income Inequality
Bradley Hardy, Georgetown University

Earnings Business Cycles: The COVID Recession, Recovery, and Policy Response
David Splinter, Joint Committee on Taxation

1:20 – 2:35, May 11, 2023 (as it may relate to challenges to IRS administrative efforts to curb syndicated conservation easement deductions)

SEPARATION OF POWERS: WHAT DO RECENT COURT CASES MEAN FOR THE IRS’ EXERCISE OF REGULATORY AUTHORITY? (Panel Discussion) Co-Sponsored by the American Tax Policy Institute

Moderator: Eric Solomon, Steptoe & Johnson LLP
Panelists:
Julie A. Divola, Pillsbury Winthrop Shaw Pittman LLP
Gil Rothenburg, American University
Eric Solomon, Steptoe & Johnson LLP

Panel Description
Many federal judges believe that federal agencies are making law that should be made by Congress.  Taxpayers have been winning court cases asserting that tax regulations are invalid because they exceed the rulemaking authority granted to the Treasury Department.  This panel will explore this emerging area of controversy and its effect on the rulemaking process.

8:05 – 9:20, May 12, 2023 (as it relates to efforts to alleviate poverty)

LESSONS FROM THE PANDEMIC: ADMINISTRATIVE ISSUES IN DELIVERING ASSISTANCE THROUGH THE TAX SYSTEM (Panel Discussion) Co-sponsored by the American Tax Policy Institute

Moderator: Gabriel Zucker, Code for America
Panelists:
Ariel Jurow Kleiman, Loyola Law School
Katherine Lim, U.S. Department of Agriculture

Panel Description
The tax system is being used with increased frequency to deliver assistance to low-income individuals and families.  This panel will explore the challenges and potential solutions related to such efforts, including a discussion of lessons learned from the pandemic and the potential role for an IRS-developed e-filing tool.

2:00 – 3:20, May 12, 2023 (as it may relate to property tax exemption)

SOCIAL ISSUES IN STATE AND LOCAL PUBLIC FINANCE

Moderator: Gary Cornia, Brigham Young University
Discussants: Laura Dague, Texas A&M University, Daniel Garrett, University of Pennsylvania, Joshua Miller, U.S. Department of Housing and Urban Development

Can State Oversight Improve Local Property Assessments?  Evidence from Education Reform in Kentucky
Alex Combs, University of Georgia
John Foster, Southern Illinois University
Erin Troland, Federal Reserve Board of Governors

How Do Local Government Finances Respond to Opioid Epidemics?  Evidence from Hydrocodone Rescheduling
Mikhail Ivonchyk, University of Albany
Felipe Lozano, University of Georgia

State Low Income Housing Credits: Impacts on Housing Affordability
Robert Buschman, Georgia State University
Kshitiz Shrestha, Georgia Sate University
Nicholas Warner, Georgia State University

Does Revenue-Motivated Policies Alter Who Receives Traffic Citations?  Evidence from Driver Race and Income in Indiana
Sian Mughan, Arizona State University
Akheil Singla, Arizona State University

darryll jones