ABA Tax Section Virtual Fall Meeting

The ABA Tax Section 2024 Virtual Fall Meeting (program) continues all week. A highlight is the Teaching Taxation program today on Tax Policy and Housing Affordability: 

Tax laws like the mortgage interest deduction, capital gains tax exemptions and the low-income housing tax credit have long been used to subsidize housing markets. These tax-based subsidies sit alongside nontax interventions, such as mortgage guarantees, government loan programs, housing vouchers, and public housing. Nevertheless, many Americans struggle to keep up with rising housing costs, and they are experiencing rent burdens or are unable to afford to buy a home. For this reason and others, President Biden and members of Congress have proposed various tax-based interventions to further subsidize housing markets, including assistance for renters and homebuyers. This panel will (i) provide context on current federal housing policy landscape; (ii) describe recent tax proposals affecting homeowners and renters, (iii) identify legal and practical issues raised by such proposals, and (iv) reflect upon the potential and limitations of the tax-based approach.

• Michelle Layser (San Diego; Google Scholar) (moderator) 
• Michael Santos (RESULTS Education Fund) 
• Deanna Newton (Pepperdine)

Other Tax Profs with speaking roles include: 

• A Discussion of Loper Bright from an InHouse Tax Perspective: Benjamin Davidson (North Carolina) 
• Back to the Future: Judicial Deference for Tax Rulemaking after Loper Bright: Mindy Herzfeld (Florida), Kristin Hickman (Minnesota; Google Scholar) 
• Basic Bankruptcy Training for General Tax Practitioners: Ted Afield (Georgia State; Google Scholar) 
• Hear Me! How and When to Get Comments on Tax Matters to Lawmakers: Caroline Bruckner (American; Google Scholar) 
• Unfair Apportionment: Can the External Consistency Rule Help?: Hayes Holderness (Richmond) 

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