Stephanie Hunter McMahon (Cincinnati) presents Jail Work Is Taxing and Ought to Be Taxed, 176 Tax Notes Fed. 1585 (Sept. 5, 2022), at Cincinnati immediately because the 2023 Harold C. Schott Lecture: 

Usually, the idea of being taxed has a destructive connotation. However paying taxes on revenue has its advantages; particularly, it results in entry to the social security web. Incarcerated employees, nevertheless, don’t obtain the advantage of taxation. Why is that this so and what’s the influence of this choice? What does it imply for incarcerated employees and their households? Stephanie Hunter McMahon, professor of Regulation on the College of Cincinnati Faculty of Regulation, will focus on these points in her lecture “Jail Labor: Tax-Free and Profit-Much less”…

Prisoners may be made to work as a result of the Thirteenth Modification permits their involuntary servitude and, for that work, prisoners are denied advantages that will be loved by these not incarcerated. By carving out those that work behind bars from the social security web, inmates, their households, and their communities are disadvantaged of advantages in any other case broadly distributed. These advantages embody the Earned Earnings Tax Credit score, Baby Tax Credit score, Social Safety, Medicare, SSDI, and unemployment compensation.