Marie Sapirie (@mariesapirie) header
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Contributing Editor @TaxNotes. #taxpolicy #taxlaw Opinions are my own.

Joined July 2016
Photo by Marie Sapirie (@mariesapirie)Photo by Marie Sapirie (@mariesapirie)Photo by Marie Sapirie (@mariesapirie)Photo by Marie Sapirie (@mariesapirie)Photo by Marie Sapirie (@mariesapirie)
Marie Sapirie retweeted
Perspective: @mariesapirie examines the argument that the application of the wash sale rule to cryptocurrency would create an unnecessarily complex compliance burden for crypto holders engaging in standard transactions. taxnotes.co/4uYOx5H
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Marie Sapirie retweeted
"What happens when the tax law collides with the First Amendment, and Congress forces the IRS and Treasury to stand by when their administrative interpretation of a tax rule is overturned?" @mariesapirie asks. forbes.com/sites/taxnotes/20…
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On the latest episode of Tax Notes Talk we dive into the IRS notice on the material assistance rules with Jennifer Bernardini of PwC: taxnotes.com/tax-notes-live/…
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Marie Sapirie retweeted
"Permanence is the closest thing to eternal life for a tax credit in the code, and the new markets tax credit achieved it last year in the One Big Beautiful Bill Act," @mariesapirie writes. taxnotes.co/3PSGyb8
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Marie Sapirie retweeted
Perspective: @mariesapirie examines Trump accounts as a “launchpad” that will boost the economy by encouraging children to save money and eventually start businesses. taxnotes.co/4c32GYP
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Marie Sapirie retweeted
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Marie Sapirie retweeted
Perspective: @mariesapirie argues that recent guidance on energy credit restrictions provides helpful answers on the material assistance analysis but leaves open some important questions about the foreign entity of concern rules. taxnotes.co/4aXaZDS
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Marie Sapirie retweeted
Perspective: @mariesapirie examines the tax questions that affect data center projects and says that the landscape for these projects will continue to change as Congress and the White House show more interest in digital infrastructure. taxnotes.co/4a875sM
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Marie Sapirie retweeted
Perspective: @mariesapirie examines the Senate Finance Committee’s amendments to the One Big Beautiful Bill Act’s provisions concerning energy tax credits, Opportunity Zones, and qualified small business stock. Read more: taxnotes.co/3GdGbDF
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Today on Tax Notes Talk from @TaxNotes: What you need to know about the proposed changes to Opportunity Zones in the House version of the One Big Beautiful Bill Act with Jessica Millett of Hogan Lovells taxnotes.com/tax-notes-live/…
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Marie Sapirie retweeted
"While the bill spells immediate difficulties for many of the credits, the longer-term implications might be even more challenging for the energy industry," @mariesapirie writes. forbes.com/sites/taxnotes/20…
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Today on Tax Notes Talk from @TaxNotes: What you need to know about the proposed changes to the clean energy credits in the One Big Beautiful Bill Act with Jenny Speck from Vinson & Elkins taxnotes.com/tax-notes-live/…
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Marie Sapirie retweeted
"It may be politically expedient for elected lawmakers to allow the IRS to act as both determiner and enforcer of public policy, but that’s inconsistent with the IRS’s role as an administrative agency," @mariesapirie writes. forbes.com/sites/taxnotes/20…
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