Antonio‌ ‌Ray‌ ‌Harvey‌

Taxes on Wealthy Could Fund Reparations, Lawyers Tell Task Force

Two tax planning lawyers shared their perspectives on one of the ways to pay for the racial injustices suffered by Black Californians with the California Task Force to Study and Develop Reparations Proposals for African Americans. At the task force’s last two-day meeting held in San Diego on Jan. 27-28, the estate and tax planning attorneys Raymond “Ray” Odom and Sarah Moore-Johnson proposed several options to the nine-member task force for funding reparations through the federal tax code system — including an estate tax as a means to increase racial equity.

Published

2 years ago

March 2, 2023

Oakland Post

Tax attorneys Raymond Brown and Sarah Moore-Johnson (center, talking to a reporter) testified at the last Reparations Task Force Meeting in San Diego on Jan. 28, 2023. The attorneys said reparations could be funded through a state estate tax. Photo by Antonio Ray Harvey.

By Antonio‌ ‌Ray‌ ‌Harvey‌
California‌ ‌Black‌ ‌Media‌

At the task force’s last two-day meeting held in San Diego on Jan. 27-28, the estate and tax planning attorneys Raymond “Ray” Odom and Sarah Moore-Johnson proposed several options to the nine-member task force for funding reparations through the federal tax code system — including an estate tax as a means to increase racial equity.

The tax discussion, held about a month ago, was a lead-in to the task force’s next meeting in Sacramento focused on compensation and titled “Redressing the Harms Delineated in Report 1.”

That meeting will be held over two days, Friday, March 3 and Saturday, March 4 at the Byron Sher Auditorium at the California Environmental Protection Agency (CalEPA) headquarters, beginning at 9 a.m. both days.

Georgetown Law School tax law professor Dorothy A. Brown offers insight on how the tax code could benefit Black Americans. Photo courtesy of California Black Media.

Moore-Johnson kicked off her presentation at the San Diego meeting during a panel titled “The Forgotten 40 Acres: Repairing Wealth Disparity Using the Estate Tax and New Charitable Incentives.” She said, “the tax code has incentivized white wealth building for years,” and that she and Odom have now found a way to redistribute wealth through tax exemptions at the state level.

“For years, Ray and I intuitively understood that if we could harness those tax incentives to create a public-private partnership to help fund reparations we could get our wealthy clients to willingly enthusiastically embrace using their own money to pay for reparations,” Moore-Johnson said. “We believe that tax deductions should be allowed for private contributions to racial repair because individual taxpayers would be paying a debt of the federal or state government on the government’s behalf,” Moore-Johnson said.

Potential revenue sources, the attorneys say, could be the state estate tax, mansion tax, graduate property tax, and metaverse tax.

Johnson mentioned that the graduate property tax revenue would not apply to California because of Proposition 13, a law that restricts increases in the state tax code.

Odom and Moor-Johnson’s presentation was a condensed introduction to the wealth disparity resulting from chattel slavery and Jim Crow laws and the connection to wealth transfer and wealth taxation.

Odom, however, emphasized that their idea to use the tax code is intentional but it is not a manipulation of the federal tax system.

“I really think that it is so important to set the narrative — and that narrative isn’t around who’s getting something for nothing, but what we are going to do about this gross wealth disparity,” Odom said. “We need to solve this problem for all Americans, but especially for Black Americans.”

Odom — a Chicago estate and tax planning attorney who works at Northern Trust and conducts racial wealth disparity speaking engagements across the country — is a fellow of the American College of Trust and Estate Counsel (ACTEC). He is one of five Black tax attorneys among ACTEC’s 2,500 fellows.

Established in Los Angeles in 1949, ACTEC is a nonprofit association of lawyers and law professors skilled and experienced in the preparations of wills and trusts; estate planning; and probate procedure and management of trusts and estates of the deceased, minors and helpless.

Odom and Moore Johnson explained that the racial wealth gap started to expand in 1981 when Ronald Reagan was in office and the biggest tax cut in history took place. Odom said reparations would be an opportunity to replace “swollen wealth” with the “stolen wealth” of Black people.

Moore-Johnson, an estate planning lawyer, and a founding partner at Birchstone Moore in Washington, D.C., became president of the city’s Estate Planning Council three weeks after George Floyd was murdered in 2020. She is also an ACTEC fellow.

In March of 2021, during a national ACTEC meeting, Odom and Johnson came up with the idea of funding reparations for slavery through the estate tax. They started their research to better understand the history of slavery, post-slavery, reparations, and the wealth gap. Through their research, the duo learned that the racial wealth gap exists, partly, because of the way the federal tax code is set up.

Task force member Sen. Steven Bradford (D-Gardena) stated that the tax attorney’s recommendations provided a “clear road map” to reparations.

“All that said, I think it’s comforting, informative and powerful,” Bradford said after the tax attorneys’ presentation. “As a legislator, the takeaway is, we can afford it. This is a debt that’s owed.”

Dorothy A. Brown addressed the task force by teleconference and shared her views about reparations and the tax code. She is a tax professor at Georgetown Law and the author of the book, “The Whiteness of Wealth: How the Tax System Impoverishes Black Americans and How We Can Fix It.”

Brown’s literature goes to the core of how the complex federal tax system disadvantages the Black community and how it has helped white households secure more solid financial standing.

“Our tax laws as written have a racially disparate impact. Black Americans are less likely to gain access to their tax breaks than their white peers receive,” Brown said. “Therefore, (Black Americans) are more likely to pay higher taxes than their white peers.”

Brown told the task force that she supports a “wealth tax credit applicable to all taxpayers and households,” which would serve the majority of Black people and be available to all “regardless of race and ethnicity.”

“I want to be clear that I’m not providing tax advice or guidance for providing a possible analysis of any reparations payments,” Brown said. “I leave it to your tax council (economic experts) to make a final determination that you would rely upon moving forward.”

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Sen. Lola Smallwood-Cuevas Honors California Women in Construction with State Proclamation, Policy Ideas

“Women play an important role in building our communities, yet they remain vastly underrepresented in the construction industry,” Smallwood-Cuevas stated. “This resolution not only recognizes their incredible contributions but also the need to break barriers — like gender discrimination.

Published

1 month ago

March 24, 2025

Oakland Post

Sen. Lola Smallwood-Cuevas (D-Los Angeles), center, is shown with other guest speakers at the Sacramento Chapter of the National Association of Women in Construction brunch held at the State Capitol on March 6, 2025. On the left is Jennifer Todd, LMS General Contractors Founder and President. To Todd’s right is Dr. Giovanna Brasfield, from Los Angeles-based Brasfield and Associates. CBM photo by Antonio Ray Harvey.

By Antonio‌ ‌Ray‌ ‌Harvey‌, California‌ ‌Black‌ ‌Media‌

To honor Women in Construction Week, Sen. Lola Smallwood-Cuevas (D-Los Angeles), a member of the California Legislative Black Caucus (CLBC), introduced Senate Concurrent Resolution (SCR) 30 in the State Legislature on March 6. This resolution pays tribute to women and highlights their contributions to the building industry.

The measure designates March 2, 2025, to March 8, 2025, as Women in Construction Week in California. It passed 34-0 on the Senate floor.

Authored by Assemblymember Liz Ortega (D-San Leandro), another bill, Assembly Concurrent Resolution (ACR) 28, also recognized women in the construction industry.

The resolution advanced out of the Assembly Committee on Rules with a 10-0 vote.

The weeklong event coincides with the National Association of Women In Construction (NAWIC) celebration that started in 1998 and has grown and expanded every year since.

The same week in front of the State Capitol, Smallwood, Lt. Gov. Eleni Kounalakis, Assemblymember Josh Hoover (R-Folsom), and Assemblymember Maggie Krell (D-Sacramento), attended a brunch organized by a local chapter of NAWIC.

Two of the guest speakers were Dr. Giovanna Brasfield, CEO of Los Angeles-based Brasfield and Associates, and Jennifer Todd, President and Founder of LMS General Contractors.

Todd is the youngest Black woman to receive a California’s Contractors State License Board (A) General Engineering license. An advocate for women of different backgrounds, Todd she said she has been a woman in construction for the last 16 years despite going through some trying times.

A graduate of Arizona State University’s’ Sandra Day O’Connor College of Law, in 2009 Todd created an apprenticeship training program, A Greener Tomorrow, designed toward the advancement of unemployed and underemployed people of color.

“I always say, ‘I love an industry that doesn’t love me back,’” Todd said. “Being young, female and minority, I am often in spaces where people don’t look like me, they don’t reflect my values, they don’t reflect my experiences, and I so persevere in spite of it all.”

According to the U.S. Bureau of Labor Statistics, only 11.2% of the construction workforce across the country are female. Overall, 87.3% of the female construction workers are White, 35.1% are Latinas, 2.1% are Asians, and 6.5% are Black women, the report reveals.

The National Association of Home Builders reported that as of 2022, the states with the largest number of women working in construction were Texas (137,000), California (135,000) and Florida (119,000). The three states alone represent 30% of all women employed in the industry.

Sen. Susan Rubio (D-Baldwin Park) and the California Legislative Women’s Caucus supported Smallwood-Cuevas’ SCR 30 and requested that more energy be poured into bringing awareness to the severe gender gap in the construction field.

“The construction trade are a proven path to a solid career. and we have an ongoing shortage, and this is a time for us to do better breaking down the barriers to help the people get into this sector,” Rubio said.

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Comparing Histories: Black and Japanese American Advocates Talk Reparations and Justice

Los Angeles-based clinical psychologist Dr. Cheryl Grills and Bay Area-based attorney Don Tamaki, who were part of the nine-member reparations panel, spoke at the “Justice Through Action: Black Reparations-Reparative Justice” event hosted by local chapters of the Japanese American Citizens League (JACL) in Sacramento on Feb. 8.

Published

2 months ago

February 17, 2025

Oakland Post

Former reparations task force member and Loyola Marymount Professor of Psychology, Dr. Cheryl Grills, participated remotely in the “Justice Through Action: Black Reparations-Reparative Justice” event at the California State Museum in Sacramento. Attorney Don Tamaki, seated left, appeared at the event presented by Japanese American Citizens League. Donna Komure-Toyama, seated right, was the moderator. Feb. 8, 2025. CBM photo by Antonio Ray Harvey.

By Antonio‌ ‌Ray‌ ‌Harvey‌, California‌ ‌Black‌ ‌Media‌

Two former members of the California Task Force to Study and Develop Reparation Proposals for African Americans shared some of their experiences developing a 1,075-page report that detailed injustices suffered by African Americans during and after chattel slavery.

The event was held at the California Museum.

“The first impact that the overall report had on me is that it gave me a panoramic view and it was a panoramic view of the elephant in the room,” Grills, who attended the event virtually, told the audience.

Grills said the report the task force compiled presented an undiluted version of the Black experience in America/

“You could see the totality of the elephant,” she said. “The report gives you the fullness and density of the elephant, which was, at the same time, validating, overwhelming, and painful.”

The JACL is the nation’s oldest and largest Asian American-Pacific Islander Civil Rights Organization.

The JACL presentation was hosted to observe the 83rd anniversary of Executive Order 9066, which led to the incarceration of 120,000 Japanese Americans during World War II.

That panel was part of the Northern California Time of Remembrance (NCTOR) committee’s Annual Day of Remembrance program organized in partnership with the California Museum.

Tamaki, who is Japanese American and the only non-Black member of the task force, said the Black and Japanese experiences in America have some parallels but there are significant differences as well.

“When you look at reparations, and this was the eye opener to me, it’s actually a unifying concept,” Tamaki said. “There’s no equivalence between four years in a concentration camp that our community experienced and 400 years of oppression.”

Tamaki explained, “We do have some things in common. Japanese know something about mass incarceration and profiling and the consequences. In that respect, there is a reason for all of us, whatever our background, to start looking at (reparations). We have to cure the body and not just put a band-aid on it.”

Grills is a clinical psychologist whose work focuses on community psychology. A Professor of Psychology at Loyola Marymount University, she us also a past president of the Association of Black Psychologists.

Tamaki is a senior counsel at Minami Tamaki LLP. He has spent decades working with AAPI legal services programs. In the 1980s, he participated in the Japanese American reparations movement and served on the pro bono legal team that reopened the landmark 1944 Supreme Court case of Fred Korematsu.

The case resulted in overturning Korematsu’s criminal conviction for violating the incarceration order that led to the imprisonment of 125,000 Japanese Americans after the attack on Pearl Harbor.

Earnest Uwazie, a Sacramento State University criminal justice professor and director of the Center for African Peace and Conflict Resolution, was one of more than 100 persons who listened to the two-hour discussion.

“It’s always great to hear from the people involved in the study of reparations and it is good to get a comparative with the Japanese experience,” said Uwazie. “This was extremely informative.”

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Conscious Reflection: Black Caucus Observes MLK Day Amid California Firestorms

Vice-chair of the CLBC Assemblymember Issac Bryan (D-Ladera Heights) shared with the diverse crowd attending the breakfast that he and Chair, Sen. Akilah Weber-Pierson (D-La Mesa), received numerous messages inquiring whether the event would be called off because of the fires.

Published

3 months ago

January 25, 2025

Oakland Post

Pictured left to right: State Superintendent of Public Instruction Tony Thurmond, Assemblymember Lori Wilson (D-Suisun City), Assemblymember Mia Bonta (D-Alameda), Assemblymember Sade Elhawary (D-Los Angeles), Assemblymember Corey Jackson (D-Moreno Valley), Senator Akilah Weber (D-La Mesa), Assemblymember Issac Bryan (D-Ladera Heights), Assemblymember Rhodesia Ransom (D-Stockton), Assemblymember Mike Gipson (D-Carson), and Assemblymember Tina McKinnor (D-Inglewood). CBM photo by Antonio Ray Harvey.

By Antonio‌ ‌Ray‌ ‌Harvey‌, California‌ ‌Black‌ ‌Media‌

Amid the damage and despair caused by firestorms in the Los Angeles area, the California Legislative Black Caucus (CLBC) held its annual Dr. Martin Luther King, Jr. Breakfast in Sacramento on his birthday, Jan. 15.

All 12 members of the CLBC attended the event, including six Black lawmakers from the Los Angeles region who expressed their deep concerns about constituents displaced or impacted by the fires.

Bryan said it was important to move forward with the celebration considering the disaster’s aftermath and the transfer of presidential transition happening in Washington on Jan. 20.

“Hell no, we are not canceling the breakfast,” Bryan said he told callers. “We need to think about the legacy and impact of Martin Luther King, Jr., more than ever. In fact, he would be ashamed if we canceled this breakfast a week before (Donald) Trump takes office.”

The event was held at the Elk’s Tower three blocks north of the State Capitol under the theme, “Black Power, Progress, and Purpose.” Martin Luther King would have turned 96 on the day of the event.

It marked the first time that all CLBC members were in the same room since the 2025-2026 legislative session began in December.

The CLBC holds the event each year to honor the legacy of Dr. King and the celebrate the Caucus’ commitment to service in Black communities across the state.

Speakers included California Secretary of State Shirley Weber and Attorney General Rob Bonta.

Black California constitutional officers — State Controller Malia Cohen and State Superintendent of Public Instruction Tony Thurmond — also attended the event.

“This annual gathering is not only a time for reflections but also a time for renewal (and) a moment to recommit to the values that Dr. King fought and gave his life for,” Weber-Pierson said during her remarks.

The keynote speaker was Lurie Daniel-Favors, who serves as Executive Director at the Center for Law and Social Justice (CLSJ) at Medgar Evers College in New York. The CLSJ is a community-based legal organization that specializes in addressing racial injustice.

“We are in a time and place where the whole world has shifted and the Supreme Court has stepped in and we are returning to what I like to call the ‘Jim Crow’ era of jurisprudence when it comes to Civil Rights, social justice, and advancing equity for the nation,” Daniel-Favors added.

The breakfast celebration featured a drum dance performance by David Bowman and Company, the singing of the Black National Anthem “Lift Ev’ry Voice and Sing” by Olevia Wilson, and additional musical selections by Huie Lovelady and a community choir.

“Many don’t realize the fact that the (CLBC) caucus was the first ethnic caucus in the nation. Eventually, other caucuses were formed,” Secretary of State Weber reminded the guests. “We are proud of the fact that this caucus has been in existence for over 55 years and has served and served well during the hard times in between.”