ArticleNew York State Bills Would Ban E-Cigarette Refills And Tax CartridgesTwo bills recently introduced in the New York State Assembly would regulate vapor products.United StatesFood, Drugs, Healthcare, Life SciencesTroutman Pepper Locke LLP
ArticlePaid Overpayments, Settlements Could Be Tax DeductiblePaying a settlement or overpayment to the government or a payer is never pleasant.United StatesFood, Drugs, Healthcare, Life SciencesWaller Lansden Dortch & Davis
ArticleSeverability And IndustryIf the Supreme Court strikes down the individual mandate and determines it can be severed (separated) from the rest of the health care law, it means that all the other provisions of the act are still valid.United StatesFood, Drugs, Healthcare, Life SciencesDrinker Biddle & Reath LLP
ArticleCounties, Towns And Cities Still In The Cross HairsOn Wednesday the Senate rolled out a new PCS for HB 1224 - Economic Development Changes that added what lobbyists for local government groups were expecting to be additional authority over local taxes but was instead a limitation of those powersUnited StatesGovernment, Public SectorWomble Bond Dickinson
VideoPolicy Seminar Highlights24th Annual Tax, Budget and Health Care Policy Seminar Highlights.United StatesGovernment, Public SectorBakerHostetler
ArticleBankruptcy Tax In The COVID EraWith bankruptcies poised to hit a decade-long high as a result of the economic impact of COVID-19, we offer these materials that detail key bankruptcy tax issues.United StatesInsolvency/Bankruptcy/Re-StructuringHogan Lovells Cadwalader
Article"Tax-Sharing Agreements And Property Of The Estate: Choose Your Language Wisely," By Blake D. Roth, Business Reorganization: An ABI Committee NewsletterArticle from Waller Law.United StatesInsolvency/Bankruptcy/Re-StructuringWaller Lansden Dortch & Davis
ArticleThe Maryland Digital Advertising Tax And What It Means For YouWhen the Maryland General Assembly overrode a gubernatorial veto on Friday, February 12, 2021, it became the first state in the U.S. to place a tax on digital advertising servicesUnited StatesMedia, Telecoms, IT, EntertainmentReed Smith
ArticleDealing With Real Estate Tax Escalations In New PropertiesIn order to turn a profit, commercial landlords need to recover their operating expenses. United StatesReal Estate and ConstructionHerrick, Feinstein LLP
ArticleMd. High Court Allows Post-Cutoff Tax Assessment EvidenceMaryland's highest court recently held that the tax court can value a property by relying on sale prices of comparable properties bought soon after a cutoff date for the assessment.United StatesReal Estate and ConstructionFox Rothschild LLP
ArticleRétrospective de la fiscalité immobilière par Pierre AppremontParis partner Pierre Appremont's article "Rétrospective de la fiscalité immobilière par Pierre Appremont," appeared in Immoweek on Jan. 16, 2017. The article comments on last year's real estate taxation regulation and analyzes the major reforms of 2016.United StatesReal Estate and ConstructionHerbert Smith Freehills Kramer LLP
ArticleClearer Federal "Broker Disclosure" RequirementsThe Department of Labor has released Advisory Opinion 2005-02A providing further guidance on the duty of insurance companies providing insurance coverage to ERISA pension and welfare benefit plans to furnish information to plans on commissions and fees paid to brokers, agents, and other personsUnited StatesStrategyFoley & Lardner LLP
ArticleIRS Says Cryptocurrency Revenue Ruling ‘Speaks For Itself'In a recent Tax Notes article, tax associate Franziska Hertel provides commentary on the October 2019 IRS guidance that discusses two cryptocurrency hard fork situations:...United StatesTechnologyRopes & Gray LLP
ArticleMini-Me Crypto Tax LegislationBipartisan crypto legislation was introduced by Senators Pat Toomey (R-PA) and Kyrsten Sinema on July 26, 2022. United StatesTechnologyHogan Lovells Cadwalader
ArticleBusiness Aviation Tax Provisions In The CARES ActMany companies that operate business aircraft may benefit from the relief provisions provided by the Coronavirus Aid, Relief,...United StatesTransportHolland & Knight
ArticleAug. 6 WEBINAR | Renewables And IRA Mid-Year Check – Tax Credit Transfers, Tax Equity, M&A And Finance MarketsThe event will feature an insightful mid-year discussion on the state of the renewable energy market, trends, and what to expect for the rest of 2024.WorldwideEnergy and Natural ResourcesGreenberg Traurig
ArticleEquity Plans: Global DevelopmentsThis White Paper highlights select recent developments in certain countries that could have implications for employee equity plans offered by multinational companies to employees in such jurisdictionsWorldwideStrategyJones Day
ArticleTreasury And IRS Issue Guidance On Emissions Rates For Clean Fuel Production CreditThe US Department of the Treasury and IRS have released new guidance establishing emissions rate tables and feedstock practices for the Section 45Z clean fuel production credit. The Notice addresses emissions rates for animal manure-derived transportation fuels and outlines how regenerative agricultural practices factor into credit calculations. Concurrently, the Department of Energy updated the 45ZCF-GREET model to include additional renewable natural gas pathways. United StatesEnvironmentBracewell LLP
ArticleHearing On Proposed Amendment To LAC 61:I.4372 — Sales & Use Tax Obligations Of Persons Constructing, Repairing Or Altering Immovable PropertyThe Louisiana Department of Revenue has proposed amendments to its regulation governing sales and use tax responsibilities for contractors and their customers, generating significant public interest. A public hearing has been scheduled to address the substantial volume of comments received regarding these proposed changes. United StatesTaxJones Walker LLP
ArticleTimeline Extended For Appealing Assessments And Denial Of Refund ClaimsLouisiana Senate Bill No. 196 extends critical tax appeal deadlines from 60 to 90 days for both state and parish-level assessments, as well as for appeals of denied refund claims by the Department.United StatesTaxJones Walker LLP