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21 Monthly Tax Features 1 (1977)

handle is hein.tera/taxfeaturs0021 and id is 1 raw text is: MONTHLY TAX FEATURES T Faun8datiunnc. . 50 Rockefeller Plaza-0 New York,'New York 10020.0 21f2-582-08800-11 Volume 21, Number 1, January 1977: New York Is Top ax Collector Per capita taxes coilectdd at state-, $372. per capita in 1965when the state California drol local le'el jumped 150 percent in the fanked second. That's an increase of ond place althou decade just passed, according to Tax 175.5i percent. rose from $379.1 Foundation. The: average increase in collections years. Arkansas New York led the list of states at per 1,000 of personal incomerose only, the per capita tax $1,205 collected in 1975 compared with 17:percent during the period. with $159 in 196. ped from first to sec- gh the per capita tax to $869 over the ten remains, in last place, being $405 compared New York also ranked first in the amount of state and local taxes per $1,000 of personal income. New York- ers paid $166.53 compared with $118.72 in 1965 when New York ranked in tenth place. Ohio dropped from forty-eighth to last place although the per capita tax per $1,000 rose from $86.36 to $96.94. Complete figures and state ranks are given in the accompanying tables., (See Table page 4) BUSINESS EXPENSES-The taxpayer incurred transportation expen- ses intraveling between his residence and a temporary place of Work The taxpayer's employer, reimburses him for such expenses. The internal Revenue Service held: (1) After 1976, the transportation expenses will be nondeductible com- muting expenses, regardless of the nature ofthe work performed, the distance traveled, the, mode of transport, or the degree of necessity. . (2) Reimbursements received after 1976 for the taxpayer's transportation expenses will be considered wages for purposes of the FICA, FUTA, andI income tax.withholding.

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