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Tax Implications of the One Big Beautiful Bill Act in the U.S. Energy Industry

On May 22, 2025, the House Budget Committee approved the President Trump-supported tax legislation called the One Big Beautiful Bill Act (the “OBBBA”). As the OBBBA works its way through Congress with the Senate targeting a...more

Tax Planning Transformed: A Look at 20 Years of Evolution

For many years, taxes were the quiet endnote in financial decisions, an obligatory step taken after the strategic direction had been set. In mergers and acquisitions, IPO planning, and corporate restructurings, tax...more

Insight Into Hedge Accounting Elections & Corporate Alternative Minimum Tax Considerations

The Inflation Reduction Act (IRA) of 2022 significantly changed the U.S. Federal income tax code, including introducing the new Corporate Alternative Minimum Tax (CAMT). The CAMT is a parallel tax system that applies to...more

New Mexico Non-Resident Pass-Through Withholding & Composite Return Election

New Mexico recently enacted legislation qualifying pass-through entities to make an annual election to pay an entity-level state tax for taxable years beginning on or after January 1, 2022. Here’s what it means for your oil...more

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