This viewpoint addresses one particular issue: how a credit differs from a tax or penalty. Some people argue the constitutional objections to the Health Care Act are moot because Congress could constitutionally accomplish the same goals with a credit for health insurance purchasers; however,...

Family Law economic issues involve complicated matters of accounting, finance, and tax law. This article - the second in a two-part series - focuses on Florida issues involves alimony and child support. Readers may want to think of Family Law from the perspective of a Tax Lawyer. In tax law,...

Family Law economic issues involve complicated matters of accounting, finance, and tax law. This article - the first in a two-part series - focuses on Florida issues involves alimony and child support. Readers may want to think of Family Law from the perspective of a Tax Lawyer. In tax law,...

Beginning in 2013, the federal government mandated that general business corporations include contraceptive and early abortion coverage in large employee health plans. Internal Revenue Code Section 4980D imposes a substantial excise tax on health plans violating the mandate. Indeed, for one...

The Affordable Care Act violates the Constitution's Origination Clause: Article One, Section 7. What began as House Bill 3590 was not a "bill for Raising Revenue" because it solely covered non-taxes: spending items such as credits and recapture exclusions. Further, the Senate amendment adding...

In the article, Willis replies to a letter from Robert Feldgarden, Philip A. McCarty, and Neil D. Kimmelfield (Tax Notes, June 17, 1991, p. 1462) and a special report by Yishai Beer (Tax Notes, November 18, 1991, p. 837).These earlier works argued that a nonrecourse loan should be seen as a...

The Affordable Health Care Act [Act], which mandates all individuals to have health insurance and “penalizes” those who do not, is unconstitutional for five reasons. This article focuses on one: the lack of procedural due process. So far, all courts and almost all commentators have failed to...

Steven J. Willis is a professor of law at the University of Florida Levin College of Law. Nakku Chung is a licensed attorney and member of the Florida Bar. They thank Nathan C. Perry, Eric D. Penkert, M. Todd Lewis, and Jose Alicia for helpful advice and assistance.Willis and Chung authored a...