The Future of the Expanded and Advance Child Tax Credit

Scott Levine advises on the tax aspects of corporate transactions, including cross-border and domestic mergers and acquisitions, spin-offs and other divestitures, restructurings, financings, and joint ventures. He also has negotiated private letter rulings with the Internal Revenue Service in the corporate, international, financial instruments, and energy tax credit areas.

Before joining Jones Day, Scott was a senior manager in KPMG's national tax office.

Scott is an adjunct professor of law at the Georgetown University Law Center in Washington, D.C. and the International Tax Center at Leiden University in the Netherlands, where he teaches courses on corporate and international taxation. He frequently lectures and participates as a panelist at programs for the ABA, D.C. Bar, Practising Law Institute (PLI), International Fiscal Association (IFA), Tax Executives Institute (TEI), Southern Federal Tax Institute (SFTI), and other organizations and universities addressing a wide range of tax-related topics.

Scott is an active member of the ABA's Tax Section, a member of the ABA Tax Section's Nominating Committee, a former chair of the ABA's Corporate Tax Committee, and the primary author of several comment letters including the ABA's comment letters on the proposed global intangible low-taxed income (GILTI) regulations, the temporary section 245A regulations, the final GILTI regulations, the proposed opportunity zone regulations, and the administration of the Advance Child Tax Credit. Scott was a two-term member of the D.C. Bar Tax Section's Steering Committee, former chair of the Tax Section's Corporate Tax Committee, and chair of the D.C. Bar's Annual Tax Legislative and Regulatory Update Conference since its inception in 2017.

Jacob Goldin is an associate professor of law. Trained as a lawyer and economist, his research focuses on the taxation of low income households and the application of behavioral economics to the design of policy.

Prior to joining the faculty in 2016, Professor Goldin worked in the Office of Tax Policy at the U.S. Treasury Department and clerked for Judge Richard Posner of the Seventh Circuit Court of Appeals. He holds a J.D. from Yale Law School and a Ph.D. in economics from Princeton University.

Elaine Maag is a senior fellow in the Urban-Brookings Tax Policy Center at the Urban Institute, where she studies income support programs for low-income families and children.

Before joining Urban, Maag worked at the Internal Revenue Service and Government Accountability Office as a Presidential Management Fellow. She has advised congressional staff on the taxation of families with children, higher education incentives in the tax code, and work incentives in the tax code. Maag codirected the creation of the Net Income Change Calculator, a tool that allows users to understand the trade-offs between tax and transfer benefits, and changes in earnings or marital status.

Maag holds an MS in public policy analysis from the University of Rochester.

Nina E. Olson is the Executive Director of the Center for Taxpayer Rights, a nonprofit organization that works to advance taxpayer rights in the United States and internationally, and convenes the International Conference on Taxpayer Rights. From March 2001 to July 2019, she served as the National Taxpayer Advocate of the United States, an independent organization within the Internal Revenue Service with 1,600 to 2,100 employees and 79 offices across the United States, dedicated to assisting taxpayers resolve their problems with the IRS and making administrative and legislative recommendations to mitigate those problems systemically. She has submitted 39 annual reports to Congress, and testified before congressional committees over 60 times.

Before serving as the National Taxpayer Advocate, Nina founded and directed The Community Tax Law Project, the first independent Low Income Taxpayer Clinic in the US. She also maintained a private legal practice, representing taxpayers in disputes with the IRS. Nina is a member of the Virginia and North Carolina state bars. She is a fellow of the American College of Tax Counsel (ACTC), a senior fellow of the Administrative Conference of the United States (ACUS), and a member of the supervisory board of the International Bureau of Fiscal Documentation (IBFD) Observatory of Taxpayer Rights.