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Thursday, October 5, 2017

Lederman: The ABA Tax Section’s Reduced Travel Support For Academics

ABA Tax Section (2017)Leandra Lederman (Indiana-Bloomington), Analysis of the ABA Tax Section’s Reduced Travel Support for Academics:

A hot topic among professors at the recent ABA Tax Section meeting in Austin was the reduction in travel support for academics scheduled to take effect with the upcoming meeting in San Diego. As Prof. Bryan Camp wrote on TaxProf blog, the background is that, for years, and through the most recent meeting, full-time professors who have a leadership role in the section (Chair or Vice-Chair of a committee, or higher positions) have received a travel subsidy.

The subsidy consists of $100/night toward actual hotel expenses, reimbursement of coach airfare (up to a mileage-based cap*), and $10 towards local transportation. Full-time professors speaking on panels who are not in leadership have also long received a travel subsidy, which I believe is the same as for professors in leadership, except without the $100/night towards hotel room cost.

The Tax Section recently decided to eliminate the subsidy for academics, except for those who meet the Section’s definition of “young lawyer,” which has been reported as under age 40 or less than 5 years in practice. (I’m not sure how the “less than 5 years in practice” works, but I imagine it refers to something like bar membership, so that someone like me, who practiced for less than 5 years before entering academia in 1994, would not qualify.)

What’s so sad about this decision is that Tax Section meeting attendance by academics is likely to drop off markedly, although academics add a lot to the Section, as discussed further below. The Teaching Taxation Committee will suffer significantly, and so will other committees with many professors in leadership. It will also be harder to get faculty to speak on panels. There are several factors that will drive this effect: ...

I really hope the Section will rethink its elimination of the travel subsidy, or at least adopt a transition rule that will get us through the academic year, i.e., through the May 2018 meeting. I think the Section will be the better for it, and that the continued significant involvement of academics will help Section membership in the long run.

http://taxprof.typepad.com/taxprof_blog/2017/10/lederman-the-aba-tax-sections-reduced-travel-support-for-academics.html

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