Tax Notes Talk

Three state tax policy experts discuss how the states have approached the One Big Beautiful Bill Act and the implications for taxpayers and state budgets. 
For the entire discussion, watch or listen to "State Conformity to the OBBBA: The Decoupling Wave."
**
Credits
Host: David D. Stewart
Executive Producers: Jeanne Rauch-Zender, Paige Jones
Producer: Jordan Parrish
Audio Editor: Laura Kondourajian

Tax Notes investigations editor Lauren Loricchio and legal reporter Chandra Wallace discuss their investigation into a tax strategy involving housing units manufactured by Utah company BoxHouse that allows investors to avoid income taxes while helping disaster victims. The deal might be too good to be true, but that isn’t stopping some tax professionals from promoting it.
For more, read Loricchio and Wallace's story in Tax Notes, "How Trump’s Big Beautiful Bill Boosted a Tiny-Home Tax Shelter."
Reach out to Loricchio via encrypted message on Signal at TaxNotesLauren.33.
Reach out to Wallace via encrypted message on Signal at chandra.04.
**
Credits
Host: David D. Stewart
Executive Producers: Jeanne Rauch-Zender, Paige Jones
Producer: Jordan Parrish
Audio Editor: Laura Kondourajian

De Morrow of Greenberg Traurig discusses the Maryland Tax Court decision that struck down the state's digital advertising tax and what's next for the case. 
For more, read the following in Tax Notes:
Maryland Appeals State Tax Court's Digital Ad Tax Decisions
Digital Ad Tax Is Unconstitutional, Maryland Tax Court Says
**
Credits
Host: David D. Stewart
Executive Producers: Jeanne Rauch-Zender, Paige Jones
Producer: Jordan Parrish
Audio Editor: Laura Kondourajian

Tax Notes reporters Tyrah Burris and Emily Hollingsworth discuss their investigation into the IRS's longtime efforts to update its aging technology and the uncertain future of the modernization plans.
For more, read Burris and Hollingsworth's article in Tax Notes, "In Flux: The Uncertain State of IRS Modernization."
**
Credits
Host: David D. Stewart
Executive Producers: Jeanne Rauch-Zender, Paige Jones
Producer: Jordan Parrish
Audio Editor: Laura Kondourajian

Tax Notes reporters Elodie Lamer and Sarah Paez discuss their biggest takeaways from the fifth session of the Intergovernmental Negotiating Committee for a U.N. framework convention on international tax cooperation. 
For more, read the following coverage in Tax Notes:
U.N. Countries Still Divided on How to Tax Digital Services
OECD Countries Want Treaty Renegotiation Out of U.N. Convention
European Countries Fear Backdoor U.N. Tax Convention Updates
Some Countries Worry About Duplication in U.N. Tax Convention
U.N. Countries Push for Stronger Definition of Superrich
EU, OECD Countries Demand Treaty Protections in U.N. Tax Talks
**
Credits
Host: David D. Stewart
Executive Producers: Jeanne Rauch-Zender, Paige Jones
Producer: Jordan Parrish
Audio Editor: Laura Kondourajian