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The new Ohio budget signed June 30, 2025 (the Budget Bill or HB 96) enacts substantial changes to Ohio Revised Code Section 122.09, the Transformational Mixed-Use Development Tax Credit (TMUD Tax Credit). The TMUD Tax...more
This article provides an overview of the impact that the proposed HB 96 cap on school district general fund carryover balances will have on other areas of Ohio’s economic development ecosystem, including property tax rates,...more
When examining the tax structures of business-aggressive states, a common pattern emerges: reduced income and franchise taxes offset by steeper sales and property taxes. While this approach may work for some industries, it...more
West Virginia Supreme Court Hears Oral Arguments in EQT Doddridge County Trespassing Case - "The state Supreme Court will decide if a lower court judge got it right when he ruled natural gas production company EQT trespassed...more