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George Ford with the Phoenix Center for Advanced Legal and Public Policy Studies discusses film tax incentives and their effectiveness in attracting business to states.

Read Ford's article, "Asking the Right Questions About Film Tax Incentives."

For additional coverage, read the following articles in Tax Notes:

• Maryland Tax Credit Encouraged Apple Production to Film In-State
• Michigan House Committee Approves Film Tax Credit Legislation
• Accountants and Aliens: California Bags 15 Film Projects With Tax Credit
• Georgia's Film Tax Credit Is Bigger and More Costly Than Ever, Report Says
• New York Clarifies Eligibility for Expanded Film Tax Credit
• Louisiana DOR Issues Guidance on Film Tax Credit Changes

Follow us on X/Twitter:

• David Stewart: @TaxStew
• Tax Notes: @TaxNotes

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Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner: Jordan Parrish
Audio Engineers: Jordan Parrish, Peyton Rhodes
Guest Relations: Alexis Hart

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Tax Notes contributing editor Marie Sapirie discusses the recent Supreme Court decisions overturning Chevron and defining the statute of limitations period and their potential impact on the future of tax litigation.

Listen to our related episodes:

• Less Is Moore: The Supreme Court's Ruling in Moore v. United States
• Pending Supreme Court Cases and the Challenges for Tax Policy
• What the End of Chevon Deference May Mean For Tax

For additional coverage, read the following articles in Tax Notes:

• YA Global Pushes Tax Court to Revisit Withholding Decision
• Analysis: Chevron Is Dead. Long Live Skidmore and the APA?
• Post-Chevron Senate Group Deluging 101 Agencies With Letters
• Loper Bright Puts Direct File on Shakier Ground, Crapo Says
• House GOP Chairs Flood Agencies With Loper Bright Questions
• Tribune: Loper Bright Merits Review of Partnership Antiabuse Reg
• Supreme Court’s Overturning of Chevron Could Cause Tax Shake-Up

Follow us on X/Twitter:

• David Stewart: @TaxStew
• Tax Notes: @TaxNotes

***
Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner: Jordan Parrish
Audio Engineers: Jordan Parrish, Peyton Rhodes
Guest Relations: Alexis Hart

Send us a Text Message.

Ted Peterson of the University of North Texas Ryan College of Business discusses the SALT deduction cap and its potential paths forward as the 2025 sunset date approaches.

Read Peterson's article, "The SALT Cap: Looking Beyond 2025."

Listen to our previous episode on the SALT cap, "Recapping States’ SALT Cap Workarounds."

For additional coverage, read the following articles in Tax Notes:

• Hawaii Enacts Fixes for SALT Cap Workaround
• California Senate OKs Change to SALT Cap Workaround Rules
• Ways and Means Launches Tax Teams Ahead of 2025 TCJA Expirations
• It’s Policy vs. Politics in 2025’s Super Bowl of Tax

Follow us on X/Twitter:

• David Stewart: @TaxStew
• Tax Notes: @TaxNotes

***
Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner: Jordan Parrish
Audio Engineers: Jordan Parrish, Peyton Rhodes
Guest Relations: Alexis Hart