REFRESH Five Tax Traps for Business Lawyers Advising Nonprofit Organizations
Business Better Podcast Episode: Bridging Campuses: Legal Insights on Education Industry Consolidation - Public Finance
Business Better Podcast Episode: Bridging Campuses: Legal Insights on Education Industry Consolidation - Real Estate and Tax
Nonprofit Basics: Unrelated Business Income Tax: Debt Financed Income - Part 3
Nonprofit Basics: Unrelated Business Income Tax: Basic Rules for Charities - Part 1
Nonprofit Quick Tip: State Filings in Massachusetts and Connecticut
EV Tech Series: The Inflation Reduction Act’s Impact on the Energy Industry With Judy Kwok and Marc Machlin - Battery + Storage Podcast
Tribal Tax Exemption Under McGirt Gains Preliminary Victory
Taking the Sting Out of Death Taxes with Dylan Metzner, Jones & Keller
ATTENTION ALL CADETS!
One Note Samba
Podcast: State Taxation of Digital Health Products
Investment Management Roundtable Discussion – Personal Estate Planning
Podcast: Credit Funds: Withholding Tax on European Investments
Podcast: Tax Reform and Its Impact on Exempt Organizations, One Year In
Podcast: Credit Funds: The Benefits, Challenges and Applications of Treaty Fund Structures When Investing in Credit
Podcast - New Unrelated Business Taxable Income Liability for Providing Certain Fringe Benefits
Episode 26: Talking Tax Reform and Executive Comp
Videocast: Sutherland SALT Scoreboard – 2nd Quarter Highlights
The One Big Beautiful Bill Act (the “OBBBA”) preserves the federal tax exemption for all municipal bonds, including both governmental purpose and qualified private activity bonds, which state and local governments rely on to...more
Denver’s Department of Housing Stability (“HOST”) and Denver Housing Authority (“DHA”) are partnering to pilot a program aimed at spurring development of middle-income housing. As reported in the Denver Post, Denver Mayor...more
Throughout the first six months of 2025, proponents of tax-exempt bond financing feared that Congress might eliminate the exemption of interest on such bonds from federal income taxation in its search for spending reductions...more
Texas House Bill 21 (HB 21), signed into law in May, has dramatically shifted affordable housing tax exemptions across the state. Specifically, HB 21’s primary impact is on a housing finance corporation’s area of operation...more
In its 89th Regular Session, the Texas Legislature enacted House Bill 21 (HB 21), introducing significant reforms to the way housing finance corporations (HFCs) own and operate multifamily affordable housing developments....more
Texas Gov. Greg Abbott on May 28, 2025, signed House Bill 21 (HB 21) into law, marking a significant shift in how affordable housing projects in Texas can access property tax exemptions through housing finance corporations...more
On May 28, Gov. Greg Abbott signed House Bill 21 (HB 21), which becomes effective immediately. A brief summary of HB 21 can be found below. This summary reflects our current interpretation of HB 21. A more detailed analysis...more
During the 89th Texas Legislative Session, Representative Gary Gates authored and passed House Bill 21, a comprehensive reform of Chapter 394 of the Texas Local Government Code. This legislation, which became effective on May...more
Kentucky local governments now have an additional tool to help address their housing shortages thanks to legislation enacted during the 2025 Kentucky General Assembly. A provision of Senate Bill (SB) 25 authorizes local...more
Florida’s legislature enacted the Live Local Act (as amended, the “Act”) to encourage the construction of affordable housing across Florida, providing opportunities for residents to live within the communities in which they...more
The Florida Housing Finance Corporation (“FHFC”) recently published the 2025 Income Limits and Rent Limits. These figures reflect more than a 9% increase in most jurisdictions’ rent limits applicable to qualifying Live Local...more
Filmore Parc Apartments II v. Norman White, et al., Case No. 2024-CA-0475 (La. App. 4 Cir. 2/14/2025). Last month, a Louisiana appellate court determined that an apartment complex’s affordable housing units were not eligible...more
As the March 14, 2025, bill filing deadline approaches in the Texas Legislature, several legislative initiatives have been introduced to reform Chapter 392 and Chapter 394 of the Texas Local Government Code, which govern...more
At its Dec. 12, 2024 board meeting, the TDHCA included on its board agenda a proposed change to Section 10.406 of the Texas Administrative Code (Section 10.406). Under the proposed change, prior to an ownership transfer of a...more
The Florida Housing Finance Corporation has recently updated its guidance surrounding the Multifamily Middle Market Certification and its application process, as established by the Live Local Act. This initiative is...more
Florida Governor DeSantis just signed into law Senate Bill 328 (“SB328”), the enhancement to last year’s Live Local Act (“LLA” or “SB102”). The amendments made to the Live Local Act by SB328 are significant in both benefits...more
In 2023, the State of Florida adopted the Live Local Act (the “Act”), which seeks to incentivize the development of affordable housing by the private sector primarily by preempting local zoning laws and providing tax...more
Senate Bill (SB) 1227, introduced by Senator Scott Wiener on February 15, 2024, would help speed the recovery of downtown San Francisco by creating a new CEQA exemption for qualifying commercial, institutional, student...more
Voters in San Francisco and California will again confront a formidable ballot during the election on March 5, 2024, with an array of qualified City measures and one state proposition to consider....more
Recognizing that Downtown San Francisco is “struggling” post-pandemic, State Senator Scott Wiener has announced new legislation to exempt certain projects in the area from California Environmental Quality Act (CEQA) review...more
On January 10, Governor Scott and a tripartisan group of legislators presented H. 719, dubbed the BeHOME Act. This bill may constitute the most ambitious reform effort to date to address Vermont’s inadequate housing supply...more
The Live Local Act provides a property tax exemption of up to 100% of the assessed value of a qualifying project’s units. In order to qualify, a project must contain at least 71 housing units, and must serve housing occupants...more
On June 18, 2023, HB 2071—the Texas legislature’s solution to perceived abuses of property tax incentives related to Public Facility Corporations (PFCs)—took effect. The law amends Local Government Code Chapter 303, which...more
The 88th Regular Session (2023) of the Texas Legislature approved HB 2071 (the “Bill”), substantially revising the way public facility corporations can be utilized to own and operate affordable housing. While some provisions...more