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Elizabeth M. Ethington
Managing Associate
Louisville, KY
Managing Associate
Louisville, KY
Elizabeth focuses her practice in the areas of state and local tax planning, controversy, and incentives matters. Elizabeth’s practice includes a wide variety of state and local tax matters from unique tax planning and incentive guidance to administrative and judicial tax disputes. Elizabeth is also a member of the firm’s Energy and Manufacturing Industry Teams.
Elizabeth serves in leadership positions in both the Louisville Bar Association Tax Section as well as the Kentucky Bar Association Tax Section. Elizabeth has written extensively on issues involving state and local taxation, with articles appearing in several publications, including Law360, Louisville Business First, and the Journal of State Taxation.
While at University of Louisville Brandeis School of Law, Elizabeth was a Symposium Editor for the University of Louisville Law Review, and participated in the Ackerson Law Clinic, Honor Council, Women’s Law Caucus, and The Kentucky Innocence Project.
During law school Elizabeth was the recipient of several awards including the CALI Award for Highest Grade in Constitutional Law (2017) and Property Law (2017), First in Class Award (2017), William Marshall Bullitt Memorial Award, Brandeis Honor Society for Top 5%, published Note in the University of Louisville Law Review, and Dean’s List Fall 2016, Spring 2017, Fall 2017, Spring 2018, Spring 2019.
University of Louisville Brandeis School of Law, J.D., 2019, summa cum laude
Transylvania University, B.A., Psychology & Educational Studies, 2016, cum laude
The Best Lawyers in America®: Ones to Watch, Litigation and Controversy—Tax, 2025
“Solar and SALT – Sunshine is Making Hay,” Journal of State Taxation, CCH Incorporated, Fall 2021
November 6, 2024 | Blogs
While the 2024 Kentucky Legislative Session was pretty quiet on the tax reform front, there was one ...
August 27, 2024 | Blogs
*This article was originally published in Tax Notes on August 12, 2024. Muhammad Ali may be the most...
May 24, 2024 | Blogs
With such significant tax reform legislation passed in Kentucky over the last several years, some sp...
May 10, 2024 | Blogs
*This article was originally published by Law360. Over the last several years, the Kentucky Genera...
March 27, 2024 | Blogs
In what has otherwise been a generally mild Kentucky Legislative Session in terms of tax reform, the...
March 20, 2024 | Blogs
The 2024 Regular Session of the Kentucky General Assembly is coming to a close next month, and not s...
November 14, 2023 | Blogs
This article was originally published in Law360 Tax Authority. On Dec. 15, 2022, the Kentucky Supre...
November 6, 2023 | Blogs
While some were speculating that a recent Kentucky severance tax case may lead to a new Dormant Comm...
September 20, 2023 | Blogs
This article was originally published in Law360 Expert Analysis. The commerce clause of the U.S. Con...
September 18, 2023 | Blogs
This article was originally published in Bloomberg Law Daily Tax Report. Many taxpayers, tax pract...
June 2, 2023 | Blogs
In a recent email notification to taxpayers filing Kentucky Public Service Company (“PSC”) tax r...
May 23, 2023 | Blogs
This article was originally published by The Waterways Journal in April 2023. As this time of ye...
May 10, 2023 | Blogs
This article was originally published in Law360 Expert Analysis. Kentucky H.B. 360 went through qu...
March 16, 2023 | Blogs
*This article was originally published in Bloomberg Tax. There were reportedly more than 11.5 mill...
March 10, 2023 | Blogs
This article was originally published in Law360’s Tax Authority Expert Analysis. In 2022, Ke...
March 7, 2023 | Blogs
The Indiana General Assembly unanimously passed its first enacted law of the 2023 legislative sessio...
February 24, 2023 | Blogs
As discussed at length in our prior article, Kentucky has been toying with the idea of eliminating o...
January 30, 2023 | Blogs
It’s property tax time again, and in the Commonwealth, the Kentucky Department of Revenue (the “...
January 23, 2023 | Blogs
Kentucky saw significant movement towards tax reform during the 2022 regular legislative session. Wh...
December 29, 2022 | Blogs
The Kentucky General Assembly took its first big steps in eliminating the Kentucky individual income...
December 16, 2022 | Blogs
On December 15, 2022, the Kentucky Supreme Court handed a major win to Kentucky manufacturing taxpay...
December 16, 2022 | Blogs
This article originally ran in Law360’s Tax Authority. As the year winds down, many taxpayer...
December 16, 2022 | Blogs
One effect of the COVID-19 lockdown was a shift in consumer appetites. The more time consumers spent...
September 28, 2022 | Blogs
We continue with our review of executive power and tax changes in part three of this series (check o...
September 16, 2022 | Blogs
With the separation of power principle in mind, which we explained in part one of this series, let...
September 13, 2022 | Blogs
This article was originally published in Law360’s Tax Authority. There is no greater beast f...
September 9, 2022 | Blogs
The three branches of government—executive, legislative, and judicial—at both the state and fede...
July 19, 2022 | Blogs
This article was published in Law360 Tax Authority. In a legislative session in which the Kentucky G...
May 18, 2022 | Blogs
This article was originally published in Law360 Tax Authority. Prior to the 2022 Kentucky legislati...
March 9, 2022 | Blogs
This article was originally published in Law360 Tax Authority. When the Louisville Metro Revenue Com...
March 8, 2022 | Blogs
While the Kentucky General Assembly debates passing significant tax reform legislation during the 20...
February 25, 2022 | Blogs
Following the Tax Foundation and Kentucky Chamber of Commerce’s report published this winter detai...
February 11, 2022 | Blogs
While Kentucky local tax reform has been on the legislative agenda for decades in the Commonwealth, ...
January 24, 2022 | Blogs
The Kentucky Department of Revenue (the “Department”) administers the central assessment of all ...
January 6, 2022 | Blogs
House Bill 176, introduced by Rep. Ken Fleming (R) on the first day of the 2022 Kentucky Legislative...
October 26, 2021 | Blogs
In our previous articles, we have considered various reporting and tax implications associated with ...
September 27, 2021 | Blogs
On August 31, 2021, the Pandemic Response Accountability Committee (PRAC) released its report detail...
September 2, 2021 | Blogs
This article was originally published in Law360 Tax Authority. Kentucky’s sales and use tax e...
September 2, 2021 | Blogs
The U.S. solar energy industry has experienced huge growth in recent years. More companies are enter...
July 13, 2021 | Blogs
The Paycheck Protection Program (PPP) was introduced with the CARES Act in 2020 in an effort to assi...
July 2, 2021 | Blogs
In what was a whirlwind of a shorter than normal 2021 regular session, the General Assembly had the ...
June 12, 2021 | Blogs
While approximately 100 environmental rules and policies were rolled back or altered during the econ...
June 3, 2021 | Blogs
In our previous article, we discussed the increasing problem of cybersecurity breaches resulting in ...
June 1, 2021 | Blogs
In our December and February Kentucky Tax Talk articles, we covered what to watch for going into the...
April 30, 2021 | Blogs
While the development of solar and alternative energy continues to grow in the United States, with i...
March 17, 2021 | Blogs
With a shorter than usual legislative session, an outstanding budget for the 2022 fiscal year, and s...
March 5, 2021 | Blogs
In the wake of the COVID-19 pandemic, many businesses and government agencies have made changes to a...
February 10, 2021 | Blogs
Published reports suggest that many businesses, including HBO, Xerox, Garmin, ExecuPharm and several...
January 22, 2021 | Blogs
When the federal government released its Paycheck Protection Program (PPP) in March 2020 as a part o...
January 11, 2021 | Blogs
Recently, Bloomberg Tax & Accounting released its 2020 Trust Nexus Survey gathering states’ va...
January 5, 2021 | Blogs
President Trump’s recent veto and the subsequent override aside, the National Defense Authorizatio...
December 22, 2020 | Blogs
State legislatures, like the rest of us, could never have predicted how 2020 would unfold. Kentucky ...
October 21, 2020 | Blogs
This article was originally published in Law360 Tax Authority. On Aug. 31, Kentucky Gov. Andy Beshe...
September 4, 2020 | Blogs
On August 31, 2020, Governor Andy Beshear signed an Executive Order to restructure the Public Protec...
August 27, 2020 | Blogs
This article was originally published in Law360 Tax Authority. Since Gov. Andy Beshear’s decl...
July 10, 2020 | Blogs
Since its inception, the Affordable Care Act (ACA), also known as Obamacare, has been challenged for...
June 22, 2020 | Blogs
This article was originally published in Law360 Tax Authority. All employers, whether private corpor...
June 1, 2020 | Coronavirus Response Team
As states continue to enforce and extend stay-at-home executive orders, and many businesses opt to a...
May 1, 2020 | Coronavirus Response Team
While the Paycheck Protection Program (PPP) created by the federal CARES Act in response to the COVI...
April 29, 2020 | Blogs
The commonwealth’s primary concerns have drastically changed since the start of the 2020 General A...
April 3, 2020 | Blogs
In the wake of the coronavirus disruption, taxing authorities across the United States are adjusting...
March 27, 2020 | Blogs
Following the U.S. Senate’s approval of the CARES Act granting federal aid in response to the COVI...
March 27, 2020 | Blogs
The Coronavirus Aid, Relief, and Economic Security Act (CARES Act), a sweeping third-wave relief pac...
March 25, 2020 | Coronavirus Response Team
As businesses continue to grapple with how to best navigate the economic climate following the COVID...
March 23, 2020 | Coronavirus Response Team
While COVID-19 continues to cause panic across the United States, the federal government is not the ...
March 18, 2020 | Coronavirus Response Team
As COVID-19 continues on, more and more businesses and employers are either authorizing or requiring...
March 17, 2020 | Coronavirus Response Team
As the coronavirus pandemic evolves, the Federal Government is continuing to offer relief that will ...
March 13, 2020 | Coronavirus Response Team
As the country is hit with a wave of event cancellations, school closures, and work-from-home direct...
February 21, 2020 | Blogs
Following the November Kentucky gubernatorial election, and the start of a new administration, the n...
December 20, 2019 | Blogs
In our October article, we discussed the 2019 Kentucky gubernatorial candidates’ respective plans ...