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Jamie Szal
Lifesaver for Businesses Navigating SALTy Seas - Woman in Tax - Lawmom - Champion of Women - Best Selling Author
Jamie Szal is a Partner at Brann & Isaacson, specializing in state and local tax (SALT) law.1 She helps business clients navigate the complex post-Wayfair state and local tax landscape.1 Szal received her legal education from Georgetown University Law Center.1
With nearly two decades of experience in the legal field, Szal has established herself as a prominent figure in tax law.2 She is particularly focused on assisting clients with state tax systems and online appeal filings.4
In 2024, Jamie Szal joined the State Tax Notes advisory board, demonstrating her expertise and influence in the field of state and local taxation.5 She frequently shares insights and practical tips related to tax law and legal practice on her LinkedIn profile.6
Beyond her professional achievements, Szal is also known for her advocacy for work-life balance and representation of working mothers in the legal profession. She participates in "bring your kid to work" days and emphasizes the importance of raising strong women.7 Szal has also expressed support for children's books featuring "lawmoms," highlighting the significance of representation for working mothers in the legal field.8
Jamie Szal's LinkedIn posts often reflect on gratitude, professional growth, and the importance of making a positive impact in one's career and personal life.3 Her approach to law and life seems to be guided by a philosophy of continuous learning, adaptability, and a commitment to both professional excellence and personal fulfillment.
Highlights
Seems like an appropriate week for a Tax Policy is Social Policy update on menstrual hygiene products.
The momentum that really built in 2023 among state legislatures to carve out an exemption for sales tax on menstrual hygiene products, known by the moniker Tampon Tax, has unfortunately slowed down.
As of May 2024, 20 states still impose tax on menstrual hygiene products.
Now, these states do not have a specific tax on menstrual hygiene products. It is not as if, say, Mississippi statutes include a provision that "Sales tax shall be imposed on the sale of tampons, sanitary pads, period underwear, and other products used for menstrual hygiene." Instead, these products are taxed because the state statutes apply generally to the sales of all tangible personal property unless explicitly exempt.
But many states recognize that imposing tax on critical daily necessities such as groceries and medication creates an additional, sometimes insurmountable, burden on access to these items. Those states reflect this recognition by establishing exemptions or substantially lower tax rates on daily necessities.
Menstrual hygiene products should be counted among them.
These products are needed at least monthly for upwards of 40 years by menstruating people. In a study published by Penn in 2022, nearly 2/3 of respondents indicated that they struggled to afford monthly hygiene products. According to Bloomberg, the average sales price of these products rose by over 10% in 2022 alone, rapidly outpacing inflation on other goods, and continued to increase over 2023 and 2024. As reflected in a study published by BYU in 2023, taking into account inflation, the lifetime spend on menstrual hygiene products by 1 person is now approaching $10,000.
Legislation relating to taxes on menstrual hygiene products is currently pending in a number of states. If you live in one of these states, please consider reaching out to your legislative delegation and expressing your support for state legislative efforts to eliminate the tax burden to period care:
Oklahoma, Texas, Missouri, South Carolina (temporarily), Kansas, Wisconsin, Indiana, North Dakota, Kentucky, Mississippi, Hawaii, Alabama, Tennessee, and North Carolina.
And in a very positive development, legislation is pending in New York to amend its existing exemption statute to change the language from "feminine hygiene" to the more biologically accurate phrase "menstrual hygiene."
#tampontax #tampontim #endperiodstigma #periodpoverty #womenintax
