Tax Reform, Personal Property

Implications of the One Big Beautiful Bill Act on Tax Deductions for Businesses

Williams Mullen on 7/11/2025

President Trump signed the One Big Beautiful Bill Act (OBBB Act) into law on Friday July 4, 2025. Among other changes to existing federal tax laws (many of which are discussed by other alerts from this firm), the OBBB Act...more

Select Connecticut Property Tax Bills Advance

Pullman & Comley - For What It May Be Worth on 4/29/2025

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

Biden’s Proposed Income Tax Increases And The Sale Of The Baby Boomer Business

Rivkin Radler LLP on 4/26/2021

“Yeah, I’m the Tax Man” Last week, several media outlets reported that Mr. Biden will soon propose that Congress increase the federal income tax rate applicable to long-term capital gains recognized by individual...more

Tax Act Presents New Opportunity for Gain Deferral

Baker Donelson on 5/22/2018

The legislation commonly referred to as the Tax Cuts and Jobs Act (the "Act") that was signed into law in late 2017, ushered in significant changes to the Internal Revenue Code (the "Code"). Some of these changes are...more

Georgia Legislature enacts significant income, sales, and property tax legislation

Eversheds Sutherland (US) LLP on 4/5/2018

The Georgia legislative session concluded on March 29, 2018. In addition to two major bills relating to federal tax reform, Georgia enacted several other pieces of notable tax legislation....more

The Impact of the Tax Cuts and Jobs Act on LIHTC Investments

Pillsbury Winthrop Shaw Pittman LLP on 1/4/2018

The Tax Cuts and Jobs Act contains changes impacting the LIHTC Program. While the low-income housing tax credit program emerged largely unscathed, the reduction in corporate tax rates will reduce equity pricing. ...more

Tax Reform – Like-Kind Exchanges: Steps for Aircraft Owners to Consider Before the End of 2017

Saul Ewing LLP on 12/26/2017

President Trump just signed into law the most significant tax reform legislation since 1986. This legislation, formerly known as the Tax Cuts and Jobs Act (“the Act”), impacts aircraft owners directly. Beginning in 2018,...more

Sutherland SALT Shaker: July 2013 Digest

Eversheds Sutherland (US) LLP on 8/1/2013

In this issue: - Arizona: Software Licenses Determined to Be Personal Property Rentals - Rent-a-Cloud: Arizona’s Transaction Privilege Tax Applies to Receipts from the Temporary Use of Online Software -...more

Tax Reform › Personal Property

"My best business intelligence, in one easy email…"