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Pensions, Cash Balance Pensions, Age Discrimination

Patient Protection and Affordability Care Act, Health Care and Education Reconciliation Act, Health Care, Cost Control, Premium Assistance Tax Credit, Small Employer Health Insurance Tax Credit, Health Care Mandate, "Cadillac" Health Care Plans, Medicare Tax on Investment Income

ERISA, preemption, health plans, health care, local government, benefits, San Francisco Health Care Security Ordinance

health care, ERISA, federal preemption

ERISA, preemption, health care, San Francisco

dormant commerce clause, tax nexus, state taxation, apportionment

ERISA, pensions, income tax

Wal-Mart, ERISA, Preemption, Maryland

dormant Commerce Clause, state income taxes, discrimination, Davis, traditional public function, Garcia

citizenship, citizenship-based taxation, residence-based taxation, worldwide taxation, foreign tax credit, Section 911 exclusion, Tiebout, domicile, resident, ordinarily resident, tax jurisdiction

health care, cost, cost control, managed care, HMOs, employer-financed, Sarah Palin, Obama, Internal Revenue Code Section 79, Internal Revenue Cose section 106, ERISA, ERISA preemption, tax credits

Quill, National Bellas Hess, physical presence, dormant commerce clause, internet sales, e-commerce, mail order

preemption, ERISA, health care, San Francisco, San Francisco Health Care Security Ordinance

Colorado, Amazon law, dormant Commerce Clause, nexus, internet sales, sales and use tax, big box retailers, Quill, physical presence, mail order

Internet Sales, Mail Order Sales, Electronic Commerce, Dormant Commerce Clause, Due Process Clause, Sales and Use Tax, Nexus, Physical Presence, Quill, National Bellas Hess, Amazon Law, New York Sales and Use Tax, Internet Associates, Appellate Division, Agency

pensions, 401(k), age discrimination, defined benefit plans, pension protection act, annuity

entanglement, parsonage allowance, Section 119, Section 107, individual health care mandate, minimum essential coverage, religious exemptions and exclusions, First Amendment, Establishment Clause, Free Exercise, Warren, Lemon, Walz, Texas Monthly, Hosanna-Tabor, accommodation, FICA, Social Security

New York, Amazon Law, use tax, dormant Commerce Clause, nexus, internet sellers, Quill, physical presence, presumptions

Taxation; commerce clause; discriminatory taxation

employer-provided health care, universal health care, consumer driven health care, single payer system, employer mandate

California, California Secure Choice Retirement Savings Trust Act, retirement, IRA, Roth IRA, payroll deduction savings,401(k), cash balance, ERISA, preemption, Shaw, Travelers

tax expenditures, tax expenditure budget, direct spending, entitlements, capture, salience, tax salience, upside down effect

sales tax, use tax, mail order sales, remote sales, internet sales, nexus, physical presence, Quill, National Bellas Hess, Complete Auto, Amazon law, dormant Commerce Clause, electronic retailer

Amazon Law, Quill, dormant commerce clause, physical presence, Nexus, state taxation, use tax, sales tax

income tax, dormant commerce clause, extraterritoriality, tax policy, telecommuting, apportionment

nonresident income taxes, telecommuting, nexus, apportionment, due process clause, commerce clause, convenience of the employer, mobile workforce

tax expenditure, Winn, Flast, tax credit, direct expenditure

taxpayer standing, state taxpayer standing, municipal taxpayer standing, Article III case or controversy, redressability, Cuno, Flast, Winn, Doremus, Frothingham

California Amazon law, dormant Commerce Clause, Quill, National Bellas Hess, use tax, sales tax, internet sales, electronic sales, mail order sales, physical presence test, nexus