Maryland's Sales Tax on IT and Data Services
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Avoiding Tax Consequences During Oil & Gas Restructurings
Often in healthcare transactions, retaining a federal Employer Identification Number (“EIN”) after an acquisition or restructuring is essential to the continuity of operations, regulatory compliance, and preservation of key...more
On May 30, the Pennsylvania Supreme Court issued its long-awaited opinion in Pottstown School District v. Montgomery County Board of Assessment Appeals. In a 5-2 decision, the court held that Pottstown Hospital in Montgomery...more
After decisive victories by Republicans at both the state and federal level in the 2024 general election, political prognosticators and pundits alike in Minnesota declared universally that the 2025 Minnesota legislature would...more
The IRS has announced the 2026 cost-of-living adjustments to the applicable dollar limits for health savings accounts (HSAs), high-deductible health plans (HDHPs), and excepted benefit health reimbursement arrangements...more
New Mexico’s gross receipts tax (what the state calls its sales tax) is generally imposed on receipts derived by the seller from performing services in the state; however, a resale of the services is not generally taxable if...more
As Maryland’s 477th legislative session quickly approaches, and with a $2.9 billion budget shortfall looming, lawmakers will have to make tough decisions to address the state’s largest budget shortfall since the Great...more
In late December, President Biden signed into law relief related to Code section 4980H employer mandate penalties and Code section 6055 minimum essential coverage (“MEC”) and Code section 6056 employer mandate reporting on...more
On June 28, 2024, in Loper Bright Enterprises v. Raimondo, the US Supreme Court overruled the decades-old Chevron doctrine. This decision means that courts must now determine the meaning of federal statutes and effectively...more
President Joe Biden delivered his third State of the Union address on March 7, just days after the Super Tuesday primary elections cemented him and former President Donald Trump as the presumptive nominees for their...more
Legislators worked late into the night on Thursday to ensure legislation made the Crossover Day deadline. This #GoldDomeReport offers a recap of all the measures that passed out of the House and Senate and live on to seek...more
Carole M. Bass and Cara Koss co-authored this article. The authors have long raised as an issue the impact personhood legislation could have on assisted reproduction and, by extension, on estate and trust administration...more
The North Carolina General Assembly left Raleigh on October 25 after enacting a biennial two-year budget and acting on bills on a variety of topics. Legislators are scheduled to return for next year’s session starting April...more
After weeks of negotiations, legislators on Friday passed the budget bill and sent it to Gov. Roy Cooper, who indicated he will let it become law without his signature. In addition, members this week acted on bills on a...more
Texas HB 1445, which went into effect on January 1, 2022, exempts medical billing services performed before the submission of the relevant insurance claim from state sales tax. The new legislation legally exempts medical...more
On January 27, 2022, Governor Jay Inslee signed two bills that delay implementation of the Washington Cares Act to July 1, 2023, including the 0.58% payroll tax, and provide additional exemptions from the program. The Act...more
On June 4, 2021, the Texas Comptroller issued a policy statement (Accession No. 202106003L) announcing that it is not going to enforce its previously stated policy of taxing medical billing services. This guidance comes in...more
We are pleased to provide you with our 2018 Supplemental Summary of New Maine Laws resulting from the Second Special Session of Maine’s 128th Legislature, which adjourned sine die on Thursday, September 13, 2018. The general...more
Promising a veto of the just-passed budget and tax bills, Gov. Phil Scott has called lawmakers back to the Statehouse for a planned three-day Special Session starting May 23....more
In March of this year, the IRS adjusted the 2018 HSA contribution limit for individuals enrolled in family coverage down $50 from $6,900 to $6,850. A little over a month later, the IRS reconsidered the retroactive limit...more
Carlton Fields Jorden Burt’s Government Law and Consulting Practice Group released its 2015 Florida Legislative Post-Session Report detailing significant bills that passed during the 2015 Regular Session of the Florida...more