Americans have already voted en masse, and – hopefully – will know the identity of their next president on November 3 or shortly thereafter.

In the waning evening hours of December 21, 2020, Congress passed the "Consolidated Appropriations Act, 2021," a new, comprehensive COVID-19 relief bill.

On March 11, 2021, President Biden signed into law the American Rescue Plan Act ("Act"). The Act provides for two immediate and significant changes to employers who sponsor group health plans

The IRS published a series of questions and answers in recently issued Notice 2020-86 intended to assist small businesses and other employers that maintain safe harbor 401(k) and 403(b) plans...

In a blogpost published earlier this year, we noted the fact that the number of sales tax advisory opinions published by the New York State Tax Department

In the blog I posted below, more than a year ago, we tried to answer what has been a pressing question about how far New York's resident credit rules go, and specifically whether NY resident...

The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (the "Bioterrorism Act") required all foreign and domestic entities that manufacture, pack, process, or hold foods for human and animal consumption in the United States to register with the Food and Drug Administration ("FDA") prior to December 12, 2003.

As 2020 (thankfully) comes to a close, state and local tax practitioners can reflect on an unprecedented year. From a practitioner perspective

We're back with another update on recently-introduced tax legislation. As discussed last week, we continue to see bills reintroduced that expired at the end of the last session.

The Paycheck Protection Program, created by the CARES Act to help small businesses keep workers on the payroll during the COVID-19 pandemic, has closed its doors to new borrowers.

Many state tax departments have had a hard time keeping up with increasingly sophisticated taxpayers.

Welcome to our second post dedicated to providing a summary of the proposed tax changes in Governor Cuomo's Executive Budget for fiscal year 2022.

We have seen all sorts of changes in behavior over the past 12 months as a result of the COVID-19 pandemic. Remote working.

On September 16, 2020, the newly created Office of Renewable Energy Siting ("ORES") issued proposed regulations to implement New York State's

We all know going to the dentist is painful. Likewise, few of us are happy to receive notice that we’ve been selected for a tax audit. Well, here’s another one to add to the list of life’s unpleasant experiences: the software audit.

Section 94-c requires that ORES promulgate the rules necessary to implement the streamlined permitting program within one year of the Act's effective date, which was April 2, 2020.

It seems like the Streamlined Sales Tax Project has been around forever, doesn't it? This year, like last year, federal lawmakers will ponder proposed legislation that would allow states in compliance with the now-effective Streamlined Sales and Use Tax Agreement to statutorily force remote sellers to collect sales tax on the goods they deliver into those states.

On January 19, 2021, the final rule updating the safe harbors under the federal Anti-Kickback Statute ("AKS") and adding a new exception to the Beneficiary Inducements...

Over a period of about four months, anxious and worried business owners applied for and took out more than 5.2 million Paycheck Protection Program (PPP) loans—a total of $525 billion dollars—

The Internal Revenue Service has announced the cost of living adjusted dollar limits applicable to benefit plans for 2021 (see IRS Notice 2020-79). The key limits are listed below: