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
Some – but not all – nonprofit organizations in Texas may enjoy exemption from certain of the omnipotent and ubiquitous tax regimes. Indeed, the property tax exemption opportunity for Texas nonprofit organizations is the...more
Florida Gov. Ron DeSantis recently signed House Bill 7031 into law, enacting sweeping changes to Florida's tax statutes that include updates to the sales tax on commercial leases, sales tax relief, certain corporate income...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
The final day has passed for Governor Abbott to veto legislation that was approved during Texas’ 89th Legislature Regular Session. While the governor has called a special session commencing July 21, he has not identified any...more
On July 3, 2025, Wisconsin Governor Tony Evers signed 2025 Wisconsin Act 15 into law, marking a significant milestone for the telecommunications industry in the state. This new legislation specifically exempts radio,...more
This article briefly summarizes a select list of legislation relating to public finance enacted by the 89th Legislature (Regular Session) that became law. Bills are arranged by subject matter, in numerical order within each...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
Rhode Island’s 2026 budget bill contains a "Non-Owner-Occupied Property Tax Act," which is popularly referred to as the “Taylor Swift Tax.” This law imposes a new statewide tax on non-owner-occupied residential properties...more
South Point Energy Center, LLC, with the support of the Fort Mohave Indian Tribe, seeks Supreme Court confirmation that SALT exemption applies to the permanent improvements on Indian land, regardless of ownership status. The...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
With the Connecticut General Assembly in the home stretch of the 2025 legislative session, the following noteworthy property tax bills have been voted out of committee for consideration and possible action by both chambers of...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
On March 3, 2025, Senate Bill S584, sponsored by Sen. James Skoufis, was introduced to the NYS Senate during the 2025-26 NYS Legislative Session (the “Bill“). The Bill aims to amend paragraph (b) of subdivision 1 of section...more
Two of the Connecticut General Assembly's most influential committees are holding public hearings this week on the following property tax bills of note...more
Property owned by qualified religious organizations in Colorado may enjoy an exemption from state property tax. To enjoy exemption, the real and personal property must be owned and used “solely and exclusively for religious...more
Texas Religious Organizations Property Tax Exemptions – Take 2 - Many have contacted me about the Freeman Law Insights blog – Texas Religious Organizations Property Tax Exemptions...more
Florida's 2023 Live Local Act provides significant land use, zoning and tax benefits. (See Holland & Knight's previous alerts, "Florida's New Live Local Act Offers Land Use and Tax Benefits," Aug. 8, 2023, and "Florida's Live...more
In 2019, the New York State Legislature enacted the Climate Leadership and Community Protection Act (“CLCPA”), which requires New York State to rapidly decrease greenhouse emissions and scale up renewable energy capacity....more
State and local taxes impact almost every taxpayer, and developments in any one jurisdiction can be frequent and sometimes confusing. In this newsletter edition, we will briefly summarize certain state and local tax (SALT)...more
In the latest skirmish in an ongoing battle between taxing authorities and institutions of higher education, the Nebraska Tax Equalization and Review Commission recently affirmed a decision that denied a property tax...more
When a local taxing authority extends the deadline for paying taxes due, can taxpayers rely on that extension? According to an intermediate appellate court in Louisiana, the answer is “no.” In NOHC, Inc. v. Erroll G....more
Connecticut has adopted a variety of property tax exemptions for certain specified uses of real and personal property, including property used in manufacturing. The prerequisite filing obligations and deadlines associated...more
Benjamin Franklin once wrote “nothing is certain except death and taxes.” While this famous quote still rings true, there are a few valuable exceptions. Under Article 8, Section 2 of the Pennsylvania Constitution, the General...more
State and local taxes impact almost every taxpayer, and developments in any one jurisdiction can be frequent and sometimes confusing. In this newsletter edition, we will briefly summarize certain SALT developments in several...more