21st Century Taxation

This blog by a tax professor is about tax policy and reform and moving tax systems into the 21st century. It focuses on tax system weaknesses, critiques reform proposals (pointing out where they do and do not follow principles of good tax policy and do and do not reflect how we live and do business today), and offers new ideas. Additional information - articles, reports and links, can be found at the 21st Century Taxation website (see link below right). I welcome your comments.

Showing posts with label PL 86-272. Show all posts

Sunday, August 10, 2025

What Happened to the House OBBBA Provision on P.L. 86-272?

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Over the years there have been various proposals to modify P.L. 86-272 enacted in 1959, to address income tax nexus for companies that only...

Saturday, September 14, 2019

60th Anniversary of P.L. 86-272

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State Tax Notes , 9/5/19 Today, September 14, 2019 marks the 60th anniversary of the enactment of P.L. 86-272 dealing with nexus for net...

Monday, September 2, 2019

Two States Using Wayfair Economic Nexus Standard More Broadly

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As we know, the June 2018 U.S. Supreme Court decision in South Dakota v. Wayfair, Inc., et al , allows for an economic nexus threshold fo...

3 comments:

Wednesday, September 2, 2015

50th Anniversary of Willis Commission Report

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Today marks the 50th Anniversary of the issuance of the last volume of the 4-volume, 1,200+ page Willis Commission Report. The four volumes ...

3 comments:

Sunday, August 21, 2011

PL 86-272, UDITPA and the CPA Exam

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The CPA exam change getting the greatest attention is the addition of questions on International Financial Reporting Standards ( IFRS ). Bu...

1 comment:

Monday, April 5, 2010

Ohio Tax Reform - Success or Not?

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In 2005, Ohio made significant changes in its tax law. It added a gross receipts tax called the Commercial Activity Tax (CAT) and phased out...

Monday, November 16, 2009

Software and Income Tax Nexus

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Companies that transfer software to customers that are not in the same state and the software company face issues as to whether income tax i...

Monday, September 14, 2009

50th Anniversary of PL 86-272 - Temporary Legislation!

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Today - September 14, 2009, marks the 50 th anniversary of Public Law 86-272 which many of its drafters viewed as a temporary law. PL 86-27...

Thursday, July 10, 2008

Our Flat World (except for domestic interstate commerce)

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Ease of cross-border business activity has led to what Thomas Friedman describes as a flat world. However, our quagmire of state nexus rules...

Sunday, March 30, 2008

Public Law 86-272 - Upcoming 50th Anniversary of Stopgap Legislation

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In reaction to a US Supreme Court decision - Northwestern Cement v. Minn., 358 US 450 (1959), which many members of Congress thought would l...

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About Me

Professor Nellen: I am a tax professor and Director of the MS Taxation Program at San Jose State University. I teach courses on tax research, tax accounting methods, taxation of property transactions, advanced individual tax, employment tax, ethics, and tax policy. I am active in the tax sections of the AICPA, ABA and CA Lawyers Association (CLA). I currently serve as chair of the AICPA Digital Asset Tax Task Force, and serve on the AICPA Disaster Relief Task Force, following serving almost seven years on the AICPA Tax Executive Committee including as chair for 2 1/2 years. I am a past chair of the AICPA Individual Taxation Technical Resource Panel and current chair of the ABA Tax Section's Tax Policy & Simplification Committee. I am a regular contributor to State Tax Notes (Moving Forward? column) and co-author/co-editor of four tax textbooks (Cengage/SWFT). I welcome your comments to my blog posts.

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