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
City Offers Support for Small Businesses as Tax Exemption is Phased Out -Philadelphia is supporting small businesses through flexible payment plans, free tax assistance, and access to grants as it phases out a longstanding...more
Recent legislation in Florida, combined with recent provisions in the federal budget, promotes Florida's reputation and role as a welcoming environment for the space industry. Federal lawmakers from Florida, the Florida...more
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
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
In two recent decisions, Connecticut Tax Court Presiding Judge Matthew Budzik found that three facilities consisting of solar panels and related equipment were entitled to property tax exemptions pursuant to Connecticut...more
House Bill 1687 has been introduced which would amend the law concerning the tax exemptions applicable to a water authority. The Bill was introduced by Representative Kendra Moore of Lincoln and Senator Bart Hester of...more
As part of a broad economic development bill recently passed by the Massachusetts Legislature and signed into law by Governor Maura Healey, the owner or operator of a qualified data center may now apply for a sales tax...more
On September 12, 2024, FERC’s Chief Accountant issued a notice of proposed accounting release (“NOPAR”) to modify the transferability of income tax credits (“ITCs”) related to certain energy projects under the Inflation...more
During the 2024 legislative session, the State of Kansas enacted H.B. 2098, amending K.S.A. 79-3606 to include new Section 79-3606(uuuu). Section 79-3606(uuuu) provides a sales tax exemption for all sales of equipment,...more
Dramatic Finish to the Legislative Session Two weeks after the 67th Wyoming Legislature left Cheyenne, the legislative process concluded. The Governor used all of the available time before the March 23 deadline to make veto...more
No dia 6 de março, a Comissão de Agricultura (CRA) aprovou o Projeto de Lei nº 699/23 (PL 699/2023), que propõe a instituição do Programa de Desenvolvimento da Indústria de Fertilizantes (PROFERT). De acordo com o PL...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
Over the past several years, the Florida legislature has increased and expanded the tax exemptions for affordable housing projects in order to incentivize the development of additional affordable housing projects. In Senate...more
The Infrastructure Investment and Jobs Act (“IIJA”) has provisions to encourage investment in high-speed broadband projects, but as written, the legislation leaves open for interpretation several provisions. Guidance or...more
Both houses of Congress have pending bipartisan legislation designed to relieve the federal income tax burden on entities that receive federal broadband grants....more
While many of us have been fixated on the soaring gas prices and dreading our next fill-up at the pump, Connecticut recently passed new legislation making a switch to electric vehicles even more intriguing. During the...more
Calif. Supreme Court Decision in Wilde v. City of Dunsmuir - Local utility charges are not subject to referendum, according to a California Supreme Court decision issued Monday that held that water rates fall within the...more
Land Use, Telecommunications, Environmental and More - As noted in Part I of this two-part series, California lawmakers passed a number of new laws last year that greatly impact how public agencies serve their...more
A pair of Senators from both sides of the aisle, Senator Todd Young (R-Ind.) and Senator Catherine Cortez Masto (D-Nev.), introduced the Public Buildings Renewal Act of 2019 last week, which would authorize the use of tax...more
New Jersey has enacted legislation that greatly expands the pool of public agencies authorized to enter into public-private partnerships (P3s) for capital projects in the state, in order to address growing infrastructure...more
In this short guide, we have highlighted some of the key legal changes that are on the real estate radar in a variety of international jurisdictions. ...more
Senate Democrats have released their $1 trillion infrastructure plan. Under the plan, Democrats would roll back some of the tax cuts enacted last year to help offset the $1 trillion price tag. For example, they propose to...more
Maintaining the existing authority under the Code for private activity bonds (PABs) is vital to continuing public and private investments in infrastructure that support the economy and essential public services. Such...more
Campus Real Estate, Property Management, Tax Credits The 15th Annual Higher Education Real Estate Lawyers conference was held in San Francisco, where attendees listened to and learned from both in-house and outside counsel at...more
For a number of years, the IRS Office of Tax-Exempt Bonds ("TEB") has expressed concerns about potential tax abuses that may exist in what it has characterized as "developer-driven deals" involving the use of tax-exempt...more