By: Krystell Fienco In 2021 congress enacted the Infrastructure Investment and Jobs Act (“the Act”).[1] The Act included an addition to the definition of “broker” in 26 U.S.C.S. § 6045(c)(1) of the Internal Revenue Code of 1986.[2] Title 26 of the U.S. Code, otherwise known as the Internal Revenue Code (“IRC”), codifies all federal tax […]
By: Vincent Fan Section 2 of the Voting Rights Act of 1965 has long served as a safeguard to the voting rights of ethnic minorities.[1] Specifically, it prohibits “voting qualification or prerequisite” that “den[ies] or abridge[s] the right of any citizen of the United States to vote on account of race or color”.[2] Section 2 […]
By: Akshay Kumbar On October 31, 2023, the Supreme Court of the United States held oral arguments for two cases that presented a circuit split issue of First Amendment rights and protections for public officials and how they can control social media accounts.[1] There is no debate that the First Amendment restricts government regulation of […]
By: Emily G. Finch, MSI In a year where big publishers and libraries have not seen eye to eye (even dividing authors on the issues), Penguin Random House joined the non-profit PEN American Center Inc., several authors of banned books, and parents (on behalf of themselves and their children) in the fight to prevent book […]
