Federal Tax Law Trumps Indian Canon

The divergence of federal and state policies on the charitable tax exemption of nonprofit hospitals.

Nonprofit hospitals have traditionally enjoyed charitable exemption from real estate taxes because they provide specific social benefits. However, in the past three decades, major health policy changes at the federal level--most significantly, implementation of the Medicare and Medicaid programs--have weakened this rationale. Federal tax regulations during this period have changed in ways that ...

Recent changes to the Railroad Retirement Act.

Recent Changes to the Railroad Retirement Act* The Social Security taxes shown are the employee taxes only and are derived by applying the combined OASDI and HI tax rates in the present law to the projected earnings amounts. The Federal income taxes shown are approximate and are based on a summary of the provisions of The Economic Recovery Tax Act of 1981 (Public Law 97-34). For the years 1985 ...

Corporate Income Taxation and U.s. Economic Growth

In June 2001 President George W. Bush signed the Economic Growth and Tax Relief and Reconciliation Act into law, initiating a ten-year program of tax reductions in personal taxes. In January 2003 the President authorized the Jobs and Growth Tax Relief Reconciliation Act of 2003, substantially reducing taxes on business income. The tax legislation of 2001 and 2003 led to major reductions in fede...

Recent developments for tax-exempt healthcare organizations.

Significant developments in the law of tax-exempt healthcare organizations occurred during the early 1990s. The span of developments includes a seminal Seventh Circuit case, Living Faith v. Commissioner, as well as an Internal Revenue Service determination letter recognizing the charitable tax status of integrated delivery systems, showing the recent activitism of the IRS in the healthcare aren...

Religious hospitals and the federal community benefit standard--counting religious purpose as a tax-exemption factor for hospitals.