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 Team. 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 Appeals Office and U.S. Tax Court.
Mr. Ely is Past Co-Chair of the New York University Institute on State and Local Taxation and a longstanding member of its Advisory Board, a 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 a Senior Fellow and special consultant to Bloomberg Tax & Accounting, focused on its pass-through entity publications, and serves as Alabama correspondent for both Tax Notes-State and Daily Tax Report. He is a longtime member of Bloomberg’s State Tax Advisory Board and has received both its “State Tax Author of the Year” Award and its Franklin C. Latcham Distinguished Service Award.
Bruce has also received the “Paul H. Frankel Excellence in State Taxation Award” from COST and was the first recipient of NYU’s “Paul H. Frankel Award for Outstanding Achievement in State and Local Taxation.” He was named one of the “Top 10 Tax Lawyers in the United States” by State Tax Notes. He has co-authored over the past three decades numerous acts of the Alabama Legislature dealing with the Alabama Taxpayers’ Bill of Rights, the Alabama Tax Tribunal, the Alabama LLC and LLP Acts, the Local Tax Simplification Act, corporate income taxes, and municipal business license taxes. He has proudly served over the years as counsel to several tax reform and state constitutional reform commissions of the Alabama Legislature, and is a Member of the Alabama Law Institute.
LL.M., Taxation, New York University School of Law (1981)
J.D., University of Alabama School of Law (1980)
B.S., University of Alabama (1997) cum laude
Bloomberg Tax Management Portfolios
Portfolio 1550 discusses state and federal income tax and other considerations pertinent in choosing the most advantageous legal form for conducting business and investment activities.