The New York state legislature has found a way to replace a tax break for in-state craft beer brewers. The new legislation replaces a per-gallon tax exemption, which was struck in a lawsuit brought by a Massachusetts brewer, with an equivalent tax credit. “We believe the governor and lawmakers recognize the contribution our industry is making to reviving the state’s economy and are hopeful they will give us the help we need to continue to add jobs and keep prices down for our loyal customers,” said David Katleski, president of the New York Brewers Association. The new legislation also permits craft beer to be sold at farmers’ markets.12

Circular 230 could be getting a makeover. Treasury Acting Assistant Secretary for Tax Policy Emily McMahon at a luncheon sponsored by the District of Columbia Bar Association said that new rules are expected this summer. “I think it’s fair to say that the covered opinion rules have not really been working as they were intended. The standards have been pretty difficult to apply and have led to a proliferation of circular 230 disclaimers on all sorts of documents including emails.”13

The British government is paying the price for trying to put its hands on other people’s hot pies. The announcement of a new value-added tax on pasties, savory pies filled with meat and vegetables, led to protests against the coalition government, causing the government to change course and drop the pasty tax. The tax was meant to bring pasties in line with other takeout foods, which are subject to sales tax.14

The early bird gets the tax bill? In 2002, officials in Indianapolis decided to forgive the tax burden of property owners opting to finance a new sewer system through installment payments over a number of years. The only problem? Some property owners opted to pay the tax up front in a lump sum, and the city chose not to refund the money. The Supreme Court upheld the city’s course of action against equalprotection complaints, applying a highly deferential standard. The 6-3 majority noted that the burden of a refund system provided the city with a rational basis for making its decision.15