Jaye Calhoun
Kean Miller
Partner
909 Poydras St
Suite 3600
New Orleans Louisiana 70112
Industries:Software and Technology, Retail (Traditional and Online), Manufacturing, Professional Services, Financial Services and Banking, Biotech and Pharmaceutical, Energy and Natural Resources, Food & Beverage, Consumer Products, Private Wealth, Transportation. Logistics, and Distribution, Real Estate & Construction, Telecom, Renewable Energy, Healthcare, Hospitality, Media, Gaming
Practice Areas:SALT Income Tax Compliance, SALT Due Diligence, Tax Planning and Transaction Structuring, Tax Litigation, Tax Audits, Unclaimed Property & Escheat Services, Payroll Tax, Employment Tax, Personal Property Tax, Real Estate Property Tax, Credits & Incentives, Voluntary Disclosure, Sales and Use Tax, Withholding Tax, Franchise Tax-State and Local, Income Tax-State and Local, Sales, Property and Excise Tax Compliance, Transfer Pricing, Mergers and Acquisitions, SALT Planning
Professional experience

Jaye Calhoun practices primarily in Louisiana and Texas and continues to be recognized as a leading authority in state and local taxation. In 2025, she was named the inaugural recipient of the Tax Analysts Award of Distinction for Contributions in U.S. State and Local Taxation, a national honor recognizing individuals whose work has significantly transformed the field of taxation. She also received Bloomberg Tax’s 2025 Franklin C. Latcham Award for Distinguished Service in State and Local Tax.

A Fellow and Regent of the American College of Tax Counsel, Jaye currently serves as Chair of its Nominating Committee and is an active member of its Amicus Committee. She remains a highly sought-after speaker and author, presenting nationally on state and local tax developments while contributing regularly to Bloomberg Tax, Tax Notes, Law360, and other leading industry publications. Most recently, she authored and presented on topics including judicial deference in state tax cases, state tax policy trends, constitutional challenges to state tax laws, and tax issues in corporate M&A transactions.

In addition to her legal practice, Jaye serves as an Adjunct Professor of Tax Law at three Louisiana law schools—Tulane University Law School, Loyola University New Orleans College of Law, and LSU Law Center—helping educate the next generation of tax professionals. She also earned a Master of Arts in Creative Writing from Harvard Extension School in 2025.

Professional credentials

  • J.D.
  • LL.M.
  • Bar Admissions
    • Louisiana
    • Texas
  • Board Certified by the Louisiana Board of Legal Specialization in Tax Law and Estate Planning

Professional affiliations

        ·        Member, Louisiana State Bar Association (Former Chair, Tax Law Committee)

        ·        Member, Texas State Bar Association (Member, State and Local Tax Committee)

        ·        Member, American Bar Association (Tax Section; Vice Chair, Committee Operations; Past Council Director; Editorial Board, The Tax Lawyer; Former Chair, State and Local Taxes Committee; Member, Nominating Committee; Former Member, Public Service Fellowship Committee; Former Chair, Subcommittee on Government Submissions and Legislative White Papers; Former Member, Publications Committee)

        ·        Member, National Association of State Bar Tax Sections (Former Chair, Executive Board)

        ·        Appointed Member, Louisiana Tax Institute of the Louisiana Legislature

        ·        Member, IPT Sales Tax School II Committee

        ·        Member, Board of Directors, Co-Chair (Taxation & Economic Development Policy Committee), Ellevate Louisiana

        ·        Member, Tax Editorial Advisory Board, Law360

        ·        Member, SALT Institute Advisory Board, Georgetown Law

        ·        Member, Bloomberg Tax State and Local Tax Advisory Council

        ·        Secretary and Fellow, American College of Tax Counsel (Regent, Amicus and Nominating Committees)

Education

        ·         Harvard Extension School, M.A., Creative Writing, 2025

        ·         Georgetown Law Center, LL.M., 1997

        ·         Tulane Law School, J.D., 1991

Tulane University, B.S., 1987