What's FAIR? A conversation about the modernization of the Tax Injunction Act

On this episode of the SALT Shaker Podcast focused on policy issues, host and Eversheds Sutherland Partner Nikki Dobay entertains a full house. She is joined by Annabelle Canning, Partner at Capitol Tax Partners, and Eversheds Sutherland attorneys Maria Todorova and Justin Brown from the firm's Atlanta office. Justin gets the conversation started with an overview and background of the Tax Injunction Act (TIA) and the need for modernization to provide access to Federal Court for state tax cases that involve a federal question. The group then jumps into a discussion of the FAIR Coalition—the Fair Access to Interstate Remedies Coalition. The FAIR Coalition was formed to secure federal legislation that would modernize the TIA, due to inequities faced by taxpayers that are precluded from litigating in Federal Court.  They then detail the work of the FAIR Coalition, why it's important to make changes now, and how it aims to reconcile inconsistent court decisions and provide additional guidance.  Wrapping up the conversation, Nikki's surprise non-tax question this week deals with "walk-out" songs. What would your entry theme song be if you were a professional wrestler—or speaking at a SALT conference? To learn more about the TIA, read an article written by Eversheds Sutherland SALT attorneys for the July-August 2021 issue of Tax Executive. The Eversheds Sutherland SALT team has been engaged in state tax policy work for years, tracking tax legislation, helping clients gauge the impact of various proposals, drafting talking points and rewriting legislation. Partner Nikki Dobay, who has an extensive background in tax policy, hosts this series, which is focused on state and local tax policy issues. Questions or comments? Email [email protected]. You can also subscribe to receive our regular updates hosted on the SALT Shaker blog.