First Amendment

Is the Johnson Amendment Constitutional?

in Analysis, Federal Legislation, Legislation in Court, Lobbying

My previous Dome blog entry discussed the Johnson Amendment and the fight that has surrounded the amendment since its creation in the 1950s. The Johnson Amendment was added to Section 501(c)(3) of the U.S. tax code by then-Senator Lyndon B. Johnson to limit the political activity of 501(c)(3) organizations. The Amendment prohibits 501(c)(3) organizations from […]

Tagged: Boston University Law School, Boston University School of Law, BU Law, Congress, First Amendment, Free Speech, Free Speech Fairness Act, IRS, Johnson Amendment, Religious organizations

Making Big Tech Pay Their Share: The Taxation of Digital Advertising in Maryland

In sharp contrast to the bevy of tax incentives offered to Amazon as part of a bid for the so-called “HQ2,” Maryland has charted a path towards taxation of technology companies as part of its commitment and obligation to its residents. This move to hold large companies accountable for the money they derive from Maryland […]

Tagged: Amazon, Big Tech, Boston University, Boston University Law School, Boston University School of Law, digital taxation, First Amendment, Maryland, Permanent Internet Tax Freedom Act, PITFA, taxation, technology companies