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Articles by Benjamin Koodrich
The California Billionaire Tax Act: Structural Weaknesses That Could Undermine Revenue Collection
Baker Botts LLP are most popular: within Consumer Protection and Real Estate and Construction topic(s) While supporters of the 2026 Billionaire Tax Act (the “BTA”) project approximately $20 billion annually over five years, those projections depend on legal, valuation, and enforcement assumptions that may not hold in practice.
The California Billionaire Tax Act: Structural Weaknesses That Could Undermine Revenue Collection
While supporters of the 2026 Billionaire Tax Act (the “BTA”) project approximately $20 billion annually over five years, those projections depend on legal, valuation, and enforcement assumptions that may not hold in practice. The Legislative Analyst’s Office (“LAO”) has cautioned that actual revenues are difficult to predict and could be materially affected by taxpayer behavior and market volatility.
The California Billionaire Tax Act: Delayed, Contested, And Uncertain Revenue
BB Baker Botts LLP More Baker Botts is a leading global law firm. The foundation for our differentiated client support rests on our deep business acumen and technical experience built over decades of focused leadership in our sectors and practices. For more information, please visit bakerbotts.com. The 2026 Billionaire Tax Act promises significant revenue for California, but its complex design raises serious questions about timing and reliability. Four structural challenges...
The California Billionaire Tax Act: Delayed, Contested, and Uncertain Revenue
The 2026 Billionaire Tax Act (“BTA”) asks policymakers to rely on revenue that may be slow, contested, and uncertain. The Act’s own design creates four practical problems: (1) court challenges could delay collection for years; (2) residency disputes could make enforcement difficult; (3) even complying taxpayers may pay over time; and (4) the Optional Deferral Account rules could push payment even further into the future.
Taxpayer Assistance And Service Act - Comments From The ABA Tax Section
On January 30, 2025, a bipartisan group of US Senators released a discussion draft of the Taxpayer Assistance and Service Act ("TAS Act"), a taxpayer-friendly legislative proposal. Baker Botts previously discussed the TAS Act here. While it is uncertain whether the TAS Act will become law (and, if so, in what form) the enactment of the Act in its current form could provide streamlined and improved services and easier dispute resolution to taxpayers.
Taxpayer Assistance and Service Act – Comments from the ABA Tax Section | JD Supra
On January 30, 2025, a bipartisan group of US Senators released a discussion draft of the Taxpayer Assistance and Service Act (“TAS Act”), a taxpayer-friendly legislative proposal. Baker Botts previously discussed the TAS Act here. While it is uncertain whether the TAS Act will become law (and, if so, in what form) the enactment of the Act in its current form could provide streamlined and improved services and easier dispute resolution to taxpayers.
Taxpayer Assistance And Service Act - Tax Controversy Perspective
On January 30, 2025, a bipartisan group of US Senators released a discussion draft of the Taxpayer Assistance and Service Act ("TAS Act"), a legislative proposal that, if passed, could significantly alter tax controversy procedure, in addition to modernizing certain functions of the Internal Revenue Service and providing additional taxpayer services.
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