Changing Residency and Remote Worker Payroll Tax Issues

Bruce Ely is a partner in the Birmingham, Alabama office of the multistate law firm of Bradley Arant Boult Cummings LLP and founder of its SALT Practice Group.  He represents taxpayers before various state and local government taxing authorities as well as the tax tribunals and circuit and appellate courts of Alabama and Mississippi, and before the Internal Revenue Service and U.S. Tax Court.

Mr. Ely is Past Co-Chair of the New York University (NYU) Institute on State and Local Taxation, a long-time Fellow of the American College of Tax Counsel, and has been listed in “Best Lawyers in America” and “Super Lawyers” for a number of years.   Until recently, he also served as Co-Chair of the ABA Tax Section SALT Committee’s “Task Force on the State Implications of the New Federal Partnership Audit Rules” and co-authored a model conformity/RAR statute now being advocated to the states.  He is also co-editor of the Bloomberg Tax “Pass-Through Entities Navigator” and serves as Alabama correspondent for both Tax Notes-State and Daily Tax Report.  He is a longtime member of the State Tax Advisory Board for Bloomberg Tax and received Bloomberg’s “State Tax Author of the Year” Award in 2017 and its Franklin C. Latcham Distinguished Service Award in 2021.

Jimmy concentrates his practice primarily in the area of state and local tax matters, including income, franchise and transactional taxes and various tax incentives. Jimmy also assists clients with federal tax issues, including those related to forming, acquiring, reorganizing and operating their businesses as corporations and various limited liability entities.

Jimmy has also written several articles and presented at national and regional seminars regarding state and local tax issues, including regular contributions to State Tax Notes and co-authoring a chapter on the state taxation of pass-through entities for the 2007 New York University Institute on State and Local Taxation.