Category Archives: Tax Legislation

The TAS Approach to Tax Reform

If you recently read (or re-read) the unabridged English version of Les Misérables in anticipation of the movie that came out on Christmas day, your eyes consumed approximately 531,000 words.  This is slightly less than the word count in the Bible, which is … Continue reading

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Fiscal Cliff Highlights

Payroll taxes increased for wage earners There’s no tax relief for anybody in the fiscal cliff tax deal. For wage earners, your Social Security (FICA) tax withholdings will be deducted at 6.2 percent for the first $113,700 of earnings. This is … Continue reading

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The National Debt Ceiling: The “Other Cliff”

By now you probably know that the dreaded fiscal cliff has been averted, at least for a month or two. The term fiscal cliff refers to the potential for a deeper recession that would have been triggered by the terms of the … Continue reading

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Obamacare and the Individual Mandate

The health care coverage mandates under the Affordable Care Act are scheduled for January 1, 2014.  So what will it mean for individuals? There are penalties and “carrots” associated with the looming health care changes. Starting in 2014 if your employer doesn’t offer insurance, you … Continue reading

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Tax Incentives for Small Businesses under Obamacare

The health care coverage mandates under the Affordable Care Act are scheduled for January 1, 2014.  So what will it mean for business owners? The small business health care tax credit is the carrot for small business owners to contribute to their … Continue reading

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Chaos Predicted at the IRS if Congress Doesn’t Act

The Alternative Minimum Tax (AMT) was written into the tax code in 1969, its purpose being to prevent wealthy Americans from completely avoiding income taxes through crafty tax planning strategies.  The AMT was meant to ensure that those who have the means … Continue reading

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New Tax on Medical Devices

Beginning on January 1, 2013, medical device manufacturers will have to pay a 2.3% tax on the gross income from many of their products. The excise tax is on the medical device manufacturers and importers (who) will now have access to 30 … Continue reading

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Bill Would Allow IRS to Levy Federal Employees More Easily

A new bill making its way through the legislature would allow the IRS to levy Thrift Savings Plan (TSP) accounts.  A TSP is offered to employees of the federal government as a way to save for retirement and is modeled … Continue reading

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Colorado Can’t Tax Pot Sales Without Voter Approval

On November 6th, Colorado voters approved a constitutional amendment (Amendment 64) legalizing recreational marijuana.  Over 54 percent of voters were in favor of the constitutional amendment, but it would be interesting to know how many of those people are “non-smokers.”  … Continue reading

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Voters Have Spoken: They Like Their Pot and Soda

Medical marijuana has been legal in California and other states for some time now, but Washington and Colorado are the first states to legalize recreational pot.  Do they realize the tax problems that they will face in the future?  The problems that … Continue reading

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