On August 31, 2026, a district judge of the United States District Court for the Northern District of New York held that the State’s Climate Change Superfund Act (or the Act) is preempted and thus cannot be enforced. West Virginia v. James, No. 1:25-cv-00168 (N.D.N.Y. 2026).

In a September 2, 2025, letter to an Arizona air permitting authority, USEPA signaled that it intends to amend its New Source Review (NSR) regulations...

On May 21, 2025, the United States Court of Appeals for the Fifth Circuit dismissed environmental groups' suit challenging EPA's decision to grant Louisiana's Class VI Primacy request...

The Groups originally sued St. James Parish in federal district court in March 2023, alleging that the Parish discriminates against them by directing hazardous industrial facility development towards majority-Black districts and Black churches where their members and congregants live...

On January 29, 2025, the Senate voted to confirm former New York Rep. Lee Zeldin as EPA Administrator. Zeldin is a 44-year-old attorney who represented New York's 1st...

Although pet food and jurisdictional quandaries might seem equally unpalatable, the United States Supreme Court recently tackled a case that touched on both topics. Royal Canin U. S. A., Inc. v. Wullschleger, 604 U.S.

The Louisiana Legislative Session for 2024 officially began on March 11. Nine bills have already been filed on CCS.

In Crooks v. State of Louisiana through the Department of Natural Resources, 22-0625 (La. 1/1/23), ___ So. 3d ___, 2023 WL 526075, the Louisiana Supreme Court rejected a writ of mandamus...

The US Court of Appeals for the Fifth Circuit has quietly rewritten the rules for who counts as a “limited partner” exempt from self-employment tax, replacing a taxpayer-friendly January opinion with a more restrictive standard that will make the exemption harder to claim for partners who are actively involved in running their businesses.

In Chief Counsel Advice (CCA) 202628009, released on July 10, 2026, the Internal Revenue Service concluded that a limited partner’s conditional obligation to restore a deficit capital account does not constitute...

The IRS has obsoleted nine pieces of sub regulatory guidance in accordance with an executive order by President Trump to improve government efficiency by reducing regulations.

The U.S. Department of the Treasury and the Internal Revenue Service recently issued proposed regulations addressing technical provisions applicable to tax-advantaged bonds...

The IRS has issued Revenue Procedure 2026-25, offering welcome relief to individuals who contribute to “Trump accounts,” the new tax-favored savings vehicles for minors created under Section 530A...

The Internal Revenue Service recently issued Revenue Procedure 2026-17, which provides important transition relief for taxpayers that previously made elections under Section 163(j)(7)...

The IRS has issued Notice 2026-40 addressing how qualified opportunity zones will transition under the One, Big, Beautiful Bill Act's new designation system.

On August 6, 2026, the IRS released Fact Sheet 2026-13, an expanded set of FAQs on the qualified overtime compensation deduction created by the One, Big Beautiful Bill Act. The update replaces January’s FS-2026-01 and marks the shift from 2025’s transition relief to the full compliance framework now in effect.

The U.S. Tax Court has opened the door to new tax planning opportunities, holding in Apache Corp. v. Commissioner that the taxpayer was permitted...

The United States Tax Court recently issued a reminder that tax sophistication can support a finding of civil fraud. In Janangelo v. Commissioner, T.C. Summary Opinion 2026-8, the court found that a longtime IRS revenue agent, who is also a licensed attorney and CPA, committed civil fraud by claiming a series of fabricated and unsubstantiated deductions across four consecutive tax years.

In Fugler v. Commissioner, T.C. Summ. Op. 2025-10 (Nov. 17, 2025), the U.S. Tax Court addressed the tax consequences of terminating whole life insurance policies with outstanding policy loans.

On August 28, 2026, the Maritime Administration (MARAD) published an interim final rule rewriting the regulations governing the Vessel and Shipyard Financing Program, commonly known as the Title XI Program, found at 46 CFR Part 298. The rule took effect immediately upon publication, though MARAD is accepting public comments through October 27, 2026.