Jones Day Presents: LB&I Examination Strategies: Process Overview
Podcast: Cum-Ex Dividend Trade Investigations
Supreme Court’s Rulings On Same-Sex Marriage Spark Many Questions On Employee Benefits
On June 30, 2025, Governor Mike DeWine signed Am. Sub. House Bill 96 (H.B. 96 or the Budget Bill) into law. The Budget Bill covers fiscal years 2026–2027. It includes several changes to R.C. 5739 and R.C. 5741, the Ohio...more
The May Revision of California’s 2024-2025 state budget seeks to block refund claims, worth approximately $1.3 billion for historical tax years, and $200 million per year going forward, by codifying informal guidance recently...more
Politicians and policy wonks were atwitter about the legislative propositions–and proposed budget outlays–announced by Governor Brian Kemp, Lieutenant Governor Geoff Duncan, and Speaker David Ralston at the Georgia Chamber’s...more
As 2020 begins, activity in Raleigh resumes at a fast pace. Candidate filing for 2020 elections ended in December and Legislators return to Raleigh on Jan. 14. 2020 Elections - This will be a very active election year....more
The impasse between Governor Roy Cooper and the General Assembly over the 2019 budget bill (H966) continued this week, as Legislators considered some additional “mini-budget” bills. The House overrode Governor Cooper’s veto...more
The budget stand-off continued this week. Legislators rolled out a number of mini-budgets this week, but their futures are uncertain. The General Assembly will take a break next week for the Labor Day holiday, so it will...more
The budget stalemate between the legislature and Governor Cooper continued this week, with both chambers holding votes on various bills, but no vote taken on overriding Governor Cooper’s budget veto. Given the current budget...more
One little known fact in South Carolina business and politics is that every year the South Carolina General Assembly uses a budget proviso to deny taxpayers interest that should be paid on tax refunds. Instead, the interest...more
State Tax Department Releases New Draft Article 9-A Combined Reporting Regulations - The New York State Department of Taxation and Finance has released draft amendments to the Article 9-A corporate franchise tax...more
The General Assembly convened for the 2015 legislative session on January 14. Lawmakers returned to Raleigh on January 28 to begin the session in earnest. The MVA Public Affairs Legislative Report on North Carolina will be...more