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Tax Revenues

Bricker Graydon LLP

PACE: A Flexible Economic Incentive That Doesn’t Interfere with a Political Subdivision’s Existing Tax Revenues

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PACE leaves your current tax revenues intact. Property Assessed Clean Energy (PACE) financing is an economic development tool that does not subtract or redirect a political subdivision’s existing tax revenues. Many economic...more

Cozen O'Connor

Illinois Insights: An update from Cozen O'Connor (7/23)

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Fiscal differences remain as Illinois lawmaker urges for transit special session - “State Sen. Mike Simmons, D-Chicago, made the call Monday during a ceremony to mark the reopening of four Chicago Transit Authority train...more

Holland & Knight LLP

Washington State Budget Triggers Higher Business, Capital Gains and Estate Taxes in 2025

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Thanks to three primary revenue bills that were signed into law earlier this year, taxes are going up in the state of Washington, in particular for large service businesses, estates and individuals earning capital gains. ...more

McCarter & English, LLP

New Jersey FY 2026 Budget Tax Law Changes

On June 30, 2025, Governor Phil Murphy signed into law the FY 2026 state budget (the “FY 2026 budget”), totaling $58.8 billion (see our prior alert New Jersey Enacts FY 2026 Budget: Key Takeaways). The FY 2026 budget...more

Vicente LLP

Texas Cannabis Legalization: What the SB 3 Veto Means for Hemp Businesses - UPDATED

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What is Texas Senate Bill 3? As it stands, current Texas law permits hemp-derived products with less than 0.3% THC content, which are widely available at more than 8,000 locations throughout the state. In comparison to a...more

Foster Garvey PC

It Is Raining Tax Increases in Washington State – When It Rains It Pours

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As reported on May 13, 2025, several changes to the Washington state tax laws were passed by lawmakers and delivered to the desk of Governor Ferguson in late April, awaiting his signature to make them law. In the aggregate,...more

Husch Blackwell LLP

Minnesota Adult Use Cannabis Updates

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Minnesota Adult Use Cannabis Update - We assisted multiple clients in completing and submitting their adult-use cannabis license applications to the Office of Cannabis Management (“OCM”), and we continue to monitor how and...more

Benesch

Illinois Cannabis Outlook 2025: Where Are We and Where Are We Going?

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The past year for the Illinois cannabis industry revealed continuing tensions and disparity between the rosy picture painted by officials; the reality for businesses on the ground; and the downstream impact to patients and...more

Smith Anderson

2025 DOR Request for Legislative Changes

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The Department of Revenue (the “Department”) recently released two documents containing its “substantive” and “clarifying” requests for legislative changes to North Carolina’s revenue laws. Most of the requests include...more

Vicente LLP

Hemp-Derived Cannabinoid Markets: Using Tax Data to Assess Growth in Louisiana, Minnesota and Tennessee

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With 2024 behind us and new state legislative sessions ahead, it is a perfect time to discuss one of the most frequently asked questions received by the Vicente Economics and Research Department: How large is the intoxicating...more

Proskauer Rose LLP

UK Tax Round Up - December 2024

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Welcome to the December 2024 edition of our UK Tax Round Up. This month has seen interesting decisions on the basis for rescission of an arrangement with adverse tax consequences, the treatment of a loan from an EBT, the tax...more

Allen Barron, Inc.

How to Prepare for an IRS Audit

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We are often asked how to prepare for an IRS audit. The first and most important thing to know is that speaking directly with the IRS is not in your best interest. IRS Revenue Officers (auditors) are skilled interrogators....more

Fox Rothschild LLP

Missouri Voters to Decide the Future of Legalized Sports Betting

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All eyes in the gaming industry are on Missouri to see if it will become the 39th state to legalize sports wagering. On Nov. 5, Missourians will vote on six amendments, one of which brings legalizing and regulating sports...more

Cozen O'Connor

New York Note: Deputy Mayor for Public Safety, Fifth Ave, Health Commissioner

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Following the resignation of Phil Banks amid federal investigations into the Adams administration, Mayor Adams has announced the appointment of Chauncey Parker as the new Deputy Mayor for Public Safety. Parker has served as...more

Holland & Knight LLP

Proyecto de reforma tributaria de Colombia 2024: Lo destacable y lo cuestionable

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El Gobierno Nacional de Colombia radicó, estratégicamente, el proyecto de Ley de Financiamiento 2024, el 10 de septiembre de 2024, buscando con ello justificar el Presupuesto General de la Nación 2025 por $523 billones,...more

Mayer Brown

Normative Instruction RFB No. 2,205/2024: Regulation of the Effects Applicable to Cases Decided by CARF by Casting Vote

Mayer Brown on

On July 24, 2024, Normative Instruction No. 2,205/ of the Brazilian Federal Revenue Service (the "Instruction”) was published, that regulates Article 25, paragraph 9-A, and Article 25-A of Decree No. 70,235/1972, establishing...more

Latham & Watkins LLP

Tax Court to Consider Relevancy Threshold for Economic Substance Doctrine Under Section 7701(o)

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The Tax Court has invited amicus briefs and will address the codified meaning of the economic substance doctrine after increased IRS use of the doctrine to challenge taxpayer transactions. In a July 19, 2024, order in...more

Holland & Knight LLP

Finland Proposes Sweeping Reform of Gaming Market with Open Licensing System

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The Finnish government has unveiled a draft law proposing a major overhaul of the country's gaming regulatory landscape. The proposed system, targeted for launch in January 2027, would usher in a new era of open competition...more

Tonkon Torp LLP

Vacation Rentals Have Little Influence on Permanent Housing in Oregon

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This is part two of my three-part series on common misperceptions about the vacation rental industry in Oregon. Last week, I explained why vacation rentals are important drivers of local economies. This week, I take on the...more

WilmerHale

California NOL Suspension and Business Tax Credit Limitation 2024–2026

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On June 27, 2024, California enacted budget trailer legislation that contains significant tax changes (Senate Bill 167) and is likely to impact most California taxpayers....more

Lathrop GPM

Missouri Supreme Court Holds Statutes Creating Lake of the Ozarks Area Lodging Tax Unconstitutional

Lathrop GPM on

Guests of Lake of the Ozarks lodging establishments ranging from vacation rentals to resorts will have one less tax to pay thanks to a recent decision by the Missouri Supreme Court. The court found that statutes creating a...more

Holland & Knight LLP

Moore Thoughts: An Incremental Opinion from the U.S. Supreme Court

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The U.S. Supreme Court on June 20, 2024, ruled 7-2 that Section 965 of the Internal Revenue Code, as revised by the law known as the Tax Cuts and Jobs Act, is constitutional. The issue presented to the Court in Moore v....more

Parker Poe Adams & Bernstein LLP

How Georgia's New Statewide Homestead Exemption Law Could Impact School Districts

A new law that could have sweeping impacts on Georgia school districts’ property tax revenue was passed earlier this year, but its implementation is conditioned upon the passing of a constitutional amendment by statewide...more

Greenbaum, Rowe, Smith & Davis LLP

Will Rescheduling Cannabis Open the Industry to Increased Financing, Real Estate and Banking Opportunities?

On May 16, 2024, the U.S. Department of Justice (DOJ) issued its proposed rules to transfer cannabis from Schedule I of the Controlled Substances Act (CSA) to Schedule III of the CSA. The DOJ’s proposal follows the U.S....more

Jones Day

Internal Revenue Service Alters Its View on Section 355 Spin-Offs

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The Internal Revenue Service ("IRS") recently issued important guidance identifying new positions the IRS is considering on critical aspects of tax-free spin-offs, and significantly expanding the information that taxpayers...more

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