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
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
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
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
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
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
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
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
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
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
Florida Gov. Ron DeSantis signed into law Senate Bill 102 on March 28, 2023, with an effective date of July 1, 2023. Commonly referred to as the Live Local Act (the Act), it has significant land use, zoning and tax benefits...more
South Carolina law provides for a property tax exemption in the year following a sale (the “ATI Exemption”) which should be contemplated in due diligence, property tax planning and a key post-closing task for multi-family...more
On May 1, 2023, the New York State Legislature voted to adopt the Fiscal Year 2024 budget which included the renewal and extension of the sunset date of five programs that abate real estate taxes, reduce commercial rent tax,...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 Vancouver area has grown rapidly in the past decade and this growth has increased the demand for housing, however the supply is struggling to keep up. This in turn has led to higher rents and higher home prices, leaving a...more
Sullivan is pleased to release the first issue of its Zoning and Development Newsletter, a collaboration between members of our Permitting & Land Use Practice Group and the Litigation Department, in order to provide our...more
As many in the New York Real Estate community are aware, Section 421-a (16) of the New York Real Property Tax law (“421-a”), was not re-enacted by the State Legislature. Projects that were eligible for a tax exemption under...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
After years of expectations, the government has approved the legislative amendments needed to promote “Urban Renewal” projects in Israel. While everyone is talking about the amendment lowering the threshold of consent for...more
A recent decision by the Ohio Supreme Court addressed whether a municipality can retroactively reinstate an expired TIF exemption by amending the legislation that authorized the original exemption. The case arose from a TIF...more
Decision binding on all local state taxing authorities - The Appellate Division of the New York courts has affirmed that a local governmental taxing authority must notify a solar project developer within 60 days from when...more