JONES DAY TALKS®: Real Assets Roundup Episode 3: One Big Beautiful Bill (OB3)
A Voltage Voyage With Danielle Spalding, Cirba Solutions — Battery + Storage Podcast
The Presumption of Innocence Podcast: Episode 60 - Enforcement Priorities of the Second Trump Administration: Employee Retention Tax Credit
The Demystification of Employee Retention Credits for Private Equity Deals — PE Pathways Podcast
Navigating the Inflation Reduction Act: Insights on Brownfield Energy Community Credits - Energy Law Insights
Vinson & Elkins Sean Moran and Lauren Collins Discuss the Evolution of Tax Credits
Year-End and Trending Tax Considerations for Health Care Practices
The Presumption of Innocence Podcast: Episode 44 - A Recipe for Litigation: The Simmering Conflict Surrounding ERC Claims
Inflation Reduction Act Tax Trends Begin to Take Shape
The Presumption of Innocence Podcast: Episode 28 - Under the Microscope: Examining the Future of the ERC
The Capacity Crunch, Part Three: Unpacking the Power of the IRA: The Potential Game-Changing Opportunities for Utilities - Energy Law Insights
Employee Retention Tax Credit: Post COVID Updates for Healthcare Practices
Analyzing the Impact of the IRA on Energy Storage — Battery + Storage Podcast
The Challenges and Opportunities of Interconnection and Transmission of Renewable Energy
Tax Issues for Co-location of Energy Storage with Solar or Wind
The State of Energy Storage: What You Need to Know
Optimizing Investments in Energy Storage
Value Creation in the Transferable Tax Market
How Nonprofits Can Use New Markets Tax Credits To Achieve Financial Goals
The Presumption of Innocence Podcast: Episode 20 - Pitfalls and Perils: Employee Retention Credit Enforcement Trends
Public Law 119-21, generally referred to as the “One Big Beautiful Bill” Act (the “Act”) and signed into law on July 4, 2025, includes several employee benefit provisions that employers will want to be aware of. Below is an...more
On July 4, the One Big Beautiful Bill Act (“OBBBA”) was enacted into law with President Donald Trump’s signature. Although the OBBBA’s tax and spending provisions tend to receive greater media attention, it also contains...more
On July 4, 2025, Donald Trump signed the One Big Beautiful Bill (OBBB) into law. Although most have focused on the sweeping tax reform included in the OBBB, a number of key employee benefits provisions are included in the...more
On January 22, 2025, the US Department of Justice (DOJ) announced the indictment of seven individuals in the largest Employee Retention Credit (ERC) fraud scheme to date. According to the indictment, the defendants filed more...more
In early 2020, most businesses found themselves unexpectedly pivoting their focus to unprecedented operational, workforce, supply chain, and legal changes in response to the COVID-19 pandemic. Businesses have had to...more
On Tuesday, the IRS published Notice 2021-24, which provides penalty relief for an employer’s failure to timely deposit Employment Taxes related to the American Rescue Plan Act’s (ARPA) COBRA subsidy credits. The Notice...more
For this second installment in our legislative update series we have a status report on the employment-related bills discussed in our previous alert, as well as a survey of the bills that have since been introduced related to...more
The American Rescue Plan Act of 2021 (ARPA) includes a number of provisions requiring immediate action by employers. One such provision provides for a 100% federal subsidy of COBRA premiums (including the up-to-2%...more
In the past week, there have been several overlapping laws enacted regarding COVID-19. On March 12, 2021, Governor Cuomo signed into law legislation which mandates that all New York employers provide paid leave of up to four...more
US President Joe Biden signed into law the $1.9 trillion American Rescue Plan Act of 2021 (ARPA, the Act) on March 11, 2021. ARPA follows from weeks of negotiations in Congress and attempts to facilitate the country’s...more
On March 11, 2021, President Biden signed H.R. 1319, the American Rescue Plan Act of 2021, which extends tax credits for private employers with 499 or fewer U.S. employees that voluntarily decide to provide emergency paid...more
On March 11, 2021, President Biden signed the American Rescue Plan Act of 2021 (the “Plan”). The Plan is the most recent stimulus bill enacted to address the COVID-19 pandemic and it comes almost one year to the date the...more
New legislation and guidance from the Equal Employment Opportunity Commission (the “EEOC”) have reset employer obligations regarding COVID-19 and vaccination leaves of absence. COVID-19 Leaves of Absence - On...more
As we have previously discussed, last spring’s Families First Coronavirus Response Act (FFCRA) was designed to provide temporary paid leave benefits due to COVID-19 for employees of U.S. employers with fewer than 500...more
The Families First Coronavirus Response Act’s (FFCRA) paid leave provisions have expired. The law, which was effective from April 1 through December 31, 2020, required businesses with fewer than 500 employees to provide...more
After much political gridlock, Congress passed an omnibus government-spending bill (Appropriations Act), which includes another COVID-19 relief package. The Appropriations Act contains many tax-related provisions. Some of the...more
Effective today, employees in DC are eligible for paid family leave pursuant to the DC Paid Family Leave Act (the Act). Below is our brief primer on what employers need to know and what to expect when administering paid...more
...On Monday, House Speaker Nancy Pelosi, Majority Whip James Clyburn, Transportation & Infrastructure Committee Chairman Peter DeFazio, and Energy & Commerce Committee Chairman Frank Pallone held a press conference on a...more
Seyfarth Synopsis: As reported through our “Paid Leave and Coronavirus” series, the Families First Coronavirus Response Act (“FFCRA” or the “Act”) went into effect on April 1, 2020. ...more
On March 19, 2020, Arizona Governor Doug Ducey issued an executive order to limit the operation of certain business, including bars, restaurants, movie theaters, and gyms in an effort to stop the spread of COVID-19. Although...more
The U.S. Department of the Treasury and the Internal Revenue Service have published more information on refundable tax credits that reimburse small and mid-size employers, on a dollar-for-dollar basis, for the cost of...more
On Saturday, the Department of Labor published additional guidance on the two emergency leaves available under the Families First Coronavirus Response Act (FFCRA). (We reported on the provisions of this new law in our...more
The Families First Coronavirus Response Act is effective April 2, 2020. The law requires some employers to provide employees paid sick leave for COVID-19 related events and expands FMLA....more
The Families First Coronavirus Response Act (the “Coronavirus Response Act”), P.L. 116-127, enacted on March 18, 2020, requires certain employers to provide expanded family and medical leave and paid sick leave to employees...more
President Trump has signed the Coronavirus Aid, Relief and Economic Security (CARES) Act which, at over $2 trillion dollars, is the largest stimulus package enacted to date in response to the ongoing COVID-19 crisis. The...more