SALT Speak – Joel Michael's blog

Welcome to My Blog

I’m a retired legislative analyst who worked for the Research Department of the Minnesota House of Representatives for over 40 years. WARNING: if you stumble on this blog and decide to read it, my posts are often long and always boring. Don’t say you weren’t warned.

I write mainly about the issues that I worked on:

  • Individual income taxes
  • Corporate income taxes
  • Tax exempt bonds
  • Tax increment financing
  • Tax expenditures
  • Pensions and retirement plan financing
  • State and local government finance
  • Legislative process and related legal issues

IRS January News

My monthly update on the IRS: Trump sues the Service, IRA’s additional funding is all but gone, TAS annual report, and the usual stuff (leadership turmoil, staff cuts, etc.).

Miscellany

AI reprogramming IRS systems, Trump accounts, and creeping state corporatism

IRS developments

Filing season The Service has announced the 2026 filing season will start on January 26th. The big question is whether reductions in IRS staffing, including the departure of over 20% of its IT and customer service staff (p. 5), and enactment of OBBBA provisions affecting tax year 2025 (no tax on tips and overtime, car…

Books I’ve Read Recently – The Second Estate

This is another in my series of bad high school book reports on selected nonfiction books that I have read recently. I write them to memorialize my thoughts in the vain hope that I will remember a bit more of what I read. Author and book Ray D. Madoff, The Second Estate How the Tax…

Criminal tax prosecutions

This is what you get when you combine contempt for tax compliance with the tendency to coddle white collar crime.


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