Friday, September 4, 2015


I have been at the National Association of Tax Professionals Tax Forum and Expo in Philadelphia – so I have not had much time for web wandering.  I will post on what was discussed at the Tax Forum early next week.

* Kelly Phillips Erb, FORBES.COM’s TaxGirl, gives us a detailed “Small Business Startup and Survival Guide”.

* Taxes do matter.  Kerry Picket at the DAILY CALLER tells us that according to the “IRS: New York Lost Most Tax Paying Residents In 2013”.  Florida is the biggest recipient of the 2013 migration.

Check out who is number 2 on the list of “biggest losers” (highlight is mine) –

“New York lost most of its population in 2013 to Florida — 20,465  residents ($1.35 billion loss), New Jersey — 16,223 residents ($1.1 billion loss), Texas — 10,784 residents ($354 million loss), North Carolina — 9,070 residents ($294 million loss), California — 7,849 residents ($200 million loss).”

New York and New Jersey are consistently among the highest taxes states in the nation.

I left New Jersey for Pennsylvania.  Florida is one of the last places I would ever move to.

* Jason Dinesen continues his series on “Choosing a Business Entity: with “What is Basis? 

* The TAX FOUNDATION has come up with an interactive tool for “Comparing the 2016 Presidential Tax Reform Proposals”.  See if you can figure out how to use it.


The issue of the female county clerk who refuses to hand out marriage license applications to same sex couples because she is opposed to same sex marriage on religious grounds is NOT an issue about religious freedom.

The clerk has the right to her opinion – and if her religious beliefs tell her that same-sex marriage is wrong then she should not marry another female.  Just as if her religious beliefs tell her that homosexuality is wrong then she should not engage in homosexual acts.  And if her religious beliefs tell her that abortion is wrong then she should not have an abortion.

She has the right to express her opinion on same-sex marriage – but under the separation of church and state she does NOT have the right to refuse to hand out marriage license applications to same sex couples if that is part of her job description and same-sex marriage is legal in the state. 

If she does not want to facilitate the process of same-sex marriage then she should resign!  If she is fired it will not be because of her religious beliefs – it will not be religious discrimination.  The reason for termination will be because she refused to perform the legal duties of her job.

Under religious freedom she cannot be forced to believe that same-sex marriage is appropriate – but it also means that she cannot force her beliefs and practices on a “non-believer” if those practices are permitted under the law.

Religious beliefs are personal.  Individuals have the right to choose their religious beliefs and the beliefs should be respected.  But one person’s, or group’s, religious beliefs should not, and cannot, be forced on another person.

Individual religious beliefs should not be legislated.  The concept of separation of church and state means that one has the freedom of choice of religion, and no law can stop a person from worshiping as he/she pleases.  But it also means that any one religion cannot force its beliefs on other individuals.  


No comments: