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Tax Credits Tax Exemptions Employee Benefits

Patterson Belknap Webb & Tyler LLP

The One Big Beautiful Bill: Top Tax Takeaways for Nonprofits

President Trump’s sweeping package of domestic legislation, H.R. 1 (originally titled the One Big Beautiful Bill Act (the “OBBB”)), became law on July 4, 2025. In addition to dramatically reshaping the landscape for...more

Ward and Smith, P.A.

One Big Beautiful Bill: How are North Carolina Tax-Exempt Organizations Affected?

Ward and Smith, P.A. on

There are a host of wide-ranging changes coming to the Internal Revenue Code ("Code") under the Act, including changes that affect tax-exempt organizations. North Carolina tax-exempt organizations should be aware of these...more

Ius Laboris

Employee Transport Costs: What Are the Obligations?

Ius Laboris on

Employers in France must cover certain transport costs incurred by their employees, subject to the provisions of the French Labour Code. We take a look at the scope of the obligation in further detail below, together with the...more

Winthrop & Weinstine, P.A.

Legislative Top 5 - February 2025 #4

While House and Senate committees met and heard a variety of policy and spending bills this past week, legislative leaders again failed to agree on setting committee deadlines. DFL leaders have been advocating for later...more

Freeman Law

Texas 89th Legislative Regular Session Features Several Tax Proposals

Freeman Law on

On January 14, 2025, the 89th Regular Session of the Texas Legislature began. In just under one month, various Texas representatives have made a number of proposals to amend the Texas Tax Code that could have a significant...more

A&O Shearman

Overview of the New Luxembourg Tax Measures to Improve Talent Attraction and Retention

A&O Shearman on

On December 20, 2024, the Luxembourg parliament adopted without material changes the tax relief package bill that we covered in a previous publication. Amongst others, this law introduces, as of fiscal year 2025, the...more

Morgan Lewis

Employers Can Aid Wildfire Victims with Out-of-Pocket Expenses, Paid Leave, and Through Tax-Exempt Organizations

Morgan Lewis on

Many individuals are in desperate need of funds due to injuries, damage, and other unexpected expenses caused by the ongoing wildfires in Los Angeles. Employers can aid wildfire victims with tax-free payments, paid leave, and...more

Eversheds Sutherland (US) LLP

Third time’s the charm: Congress provides stimulus round three in American Rescue Plan Act of 2021

On March 11, 2021, the American Rescue Plan Act of 2021 (the ARPA), the third set of legislation aimed at assisting individuals and businesses during the COVID-19 pandemic, was signed into law by President Biden. Along with...more

Morrison & Foerster LLP

The Final Tax Cuts and Jobs Act’s Effects on Executive Compensation and Employee Benefit Practices

On December 20, 2017, the Tax Cuts and Jobs Act (the “Act”) was approved by Congress, and it was signed into law by President Trump on December 22, 2017. The Act dramatically impacts certain aspects of executive compensation...more

Burr & Forman

Tax Reform Proposal Nixes Favorable Tax Treatment of Several Employee Benefits

Burr & Forman on

On November 3, 2017, House Ways and Means Committee Chairman Brody began the legislative consideration of Tax Reform by releasing an amendment (in the nature of a substitute) to the Tax Reform and Jobs Act (H.R. 1 hereinafter...more

Holland & Knight LLP

Tribal Tax Parity Legislation Gains Ground in Congress

Holland & Knight LLP on

In the past month, members of Congress have introduced two important bills that promote parity for tribal governments and their tribal council members. The Tribal Social Security Fairness Act would allow tribal...more

Ogletree, Deakins, Nash, Smoak & Stewart,...

Supreme Court DOMA Decision—Part I: Fringe Benefits and Other Tax Implications

On June 26, 2013, the Supreme Court of the United States issued its highly anticipated decision in United States v. Windsor, ruling that Section 3 of the federal Defense of Marriage Act (DOMA) is unconstitutional....more

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