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Crapo v. Gainesville Area Chamber of Commerce, Inc.
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Amazing Tickets, Inc. v. City of Cleveland
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IRS Releases Helpful Private Letter Ruling for Calculating the Weighted Average Economic Life of Bond-Financed Property (but Mind the Footnote).
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States That Struggled to Forecast SALT Changes See an April Tax Boon.
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State Tax Revenues Are Higher Than Ever, But Good Times May Not Last.
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IRS Releases Even More Guidance to Facilitate Opportunity Zone Program.
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Lawmakers Propose Transparency Requirements for Opportunity Zones.
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P3 Investors: Are You In The Zone?
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Glasson v. Board of Equalization of City of Omaha
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Steve Schneider: Common OZ Legal Questions (Podcast Episode #26)
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IRS Allows Multifamily Housing Bonds to Finance Projects with Group Preferences.
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Elimination Of State And Local Tax Deductions Make Shorter Munis Attractive.
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High Tax States Are a Sign of Inefficiency.
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New OZ Regs Post to Federal Register; Commenting Period is Now Open.
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Beth Van Duyne: HUD’s Role in Opportunity Zones (Podcast Episode #25)
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How Philanthropies Leverage Opportunity Zones.
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Update on Qualified Opportunity Zones: Second Set of Guidance Issued: Ballard Spahr
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Additional Takeaways From the Latest Qualified Opportunity Fund Regulations: Day Pitney
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Opportunity Zone Rules Leave Out Data Reporting, Penalty Details.
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Cottage Industry in Opportunity Zone Data Forms to Fill Vacuum.
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IRS Releases Second Set of Proposed Regulations Regarding Qualified Opportunity Funds: Day Pitney
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The Best OZ Regs Recaps From Around the Web.
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IRS Publishes Second Round of Proposed OZ Guidance.
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Tony Nitti: Takeaways from the New OZ Regulations (Podcast Episode #23)
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María de los Angeles Rivera: OZ Investing in Puerto Rico (Podcast Episode #24)
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Nine States Where Tax Revenues Have Been Slow to Recover Since the Great Recession.
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Tax Foundation of Hawai‘i v. State
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‘Investors Are Hesitant’: Rural America Might Miss Out on ‘Opportunity Zones’
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Home Sale Prices in Opportunity Zone Jump 25%.
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Treasury Releases Second Tranche of Proposed Regulations for Opportunity Zones
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States, Cities Add Sweeteners to Attract ‘Opportunity Zone’ Investors.
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Treasury Offers New Guidance on Opportunity Zones.
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Latest Opportunity Zones Guidelines Offer More Clarity For Business Investments.
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High-Tech Start-Ups Get Relief From Latest Opportunity Zone Proposed Treasury Regulations.
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Chris Paganelli: How to Assess OZ Funds (Podcast Episode #22)
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IRS Releases Second Tranche of Opportunity Zones Guidance.
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Federal Tax Reform May Be Saving Money for States, Even High-Tax Ones.
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The New Tax Law Is Making Waves in Municipal Bonds.
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City of Chicago v. City of Kankakee
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Hinsdale County Board of Equalization v. HDH Partnership
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A Sanguine Paradigm for Local Governments to Curb Uncollected Sales Tax Revenues.
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The ‘Absurd’ Muni-Market Signal Showing SALT Tax Pinch.
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Opportunity Zones Knocking, But Few Answering the Call So Far.
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SALT Cap Isn’t Driving an Exodus From High Tax States, Ratings Agency Says.
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Jill Homan: OZ Perspective from Washington DC (Podcast Episode #20)
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Daniel Kowalski: Upcoming IRS Regulations on QOFs (Podcast Episode #21)
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Daw v. Hancock County Assessor
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CSX Transportation, Inc. v. South Carolina Department of Revenue
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IRS Clarifies General Public Use Requirements for Residential Rental Projects Tax-Exempt Bonds.
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Changes to the State and Local Tax (SALT) Deduction Hitting Taxpayers Hard.
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Tax Headaches? A Dose of Muni Bonds Might Help.
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Stefan Schimenes: Using AI to Improve OZ Investing (Podcast Episode #19)
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Treasury Official Answers Questions on Opportunity Zones Regulations.
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State, Local Governments Work to Steer Opportunity Zones Investment.
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Revenue Procedure Clarifies that Veterans Housing is Eligible for Bond Financing.
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Revenue Procedure 2019-17 – The IRS Issues Helpful Guidance on Qualified Residential Rental Projects.
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Bipartisan Support for Bill Authorizing Tax Exempt Financing of Public Buildings.
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Midwest Palliative Hospice and Care Center v. Beard
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R.O.I. Properties LLC v. Ford
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Muni Bond Math: A Tax Time Refresher
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20 Issues to Track in the Second Tranche of OZ Guidance.
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Small Cities Feel the Clock Ticking on Opportunity Zones.
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OZ Framework: Measuring Impact in Opportunity Zones (Podcast Episode #18)
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SALT-Fueled Rally in Muni Market Faces Tax-Day Test.
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State ex rel. Peter Odgen Family Trust of 2008 v. Board of Review
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2590 Associates, LLC v. Commissioner of Internal Revenue
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City of Chicago v. City of Kankakee
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Population Growth, Temporary Cap Increase Boost LIHTC and Bond Ceilings.
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How To Use Muni Bonds For Tax-Loss Harvesting.
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MSK Realty Interests, LLC v. Department of Finance of City of New York
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Matter of Aaron’s, Inc.
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Do Corporate Tax Incentives Work? 20 States, and Most Cities, Don’t Know.
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Will the IRS Include Brownfields Properties in Its Opportunity Zone Regulations?
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Investors Eagerly Await Trump Rules on Opportunity Zones.
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Real Estate Investors Expected to Unlock Trillions as Feds Finalize Opportunity Zone Rules. Here’s Where the Money is Likely to Flow.
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What to Think About Next With Opportunity Zones? Community Input For One Thing.
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Activated Capital: Blockchain Technology for Opportunity Zone Investing (Podcast Episode #17)
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New TEFRA Regulations for PABs Set to Go into Effect: Hunton Andrews Kurth
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IRS Submits OZ Guidance to OIRA for Review.
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Fitch Ratings: SALT-Linked US State Revenue Volatility to Decline
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Even SALT-Pinched Minnesotans Flocking to ‘Last Great Tax Haven’
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IRS Signals New OZ Tax Break Details to Come Shortly.
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These Opportunity Zone Investors Want to Support Local Businesses.
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Eyman v. Ferguson
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State ex rel. St. Clair Township Board of Trustees v. City of Hamilton
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Kohl’s Illinois, Inc. v. Marion County Board of Revision
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House and Senate Members Move to Make New Markets Tax Credit Permanent.
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States See Sales Tax Growth After Supreme Court Ruling.
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Lawmakers Press Treasury Secretary Mnuchin for Opportunity Zones Oversight.
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Triple Bottom Line Returns in Opportunity Zones (Podcast Episode #16)
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Treasury will Consider Changes to Proposed Reissuance Regulations.
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Reissuance for State and Local Bonds: SIFMA Comment Letter
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New Jersey Millionaires’ Tax a Double-Edged Sword for Bonds.
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Big California, NYC Bond Deals Test Demand for SALT Tax Havens.
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The Problem With Opportunity Zones.
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Corporations Often Secretly Renegotiate Their Tax Incentives, Study Finds.
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Launch Pad: Creating Coworking Hubs and Startup Investments in Opportunity Zones (Podcast Episode #15)
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State/Village of Put-in-Bay v. Mathys
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End Prison Industrial Complex v. King County
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GFOA’s FAQ’s on Streamline Sales Tax.
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IRS Rewrites the Internal Revenue Manual Section on Closing Agreements for Tax-Advantaged Bonds: Squire Patton Boggs
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Fourth Circuit Holds that a Municipal Stormwater Management Assessment is a Fee and Not a Prohibited Railroad Tax.
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HUD Expands Low-Income Housing Tax Credit Program to Encourage Opportunity Zones Investment.
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Erin Gillespie: A Community-Driven Approach to Opportunity Zone Investing (Podcast Episode #14)
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Dawson v. Steager
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When It Rains, It Pours: New Jersey’s Proposed ‘Rain Tax’
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Babies, Bathwater, etc. – The IRS Should Keep the Helpful Non-Reissuance Rules from the Reissuance Notices
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Know the Situations When Munis Don’t Offer Tax-Free Benefits.
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Coalition of Governors Push to Restore State, Local Tax Deduction.
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State and Local Individual Income Tax Collections Per Capita.
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Matter of Foreclosure of Tax Liens by Proceeding in Rem Pursuant to Article 11 of Real Property Tax Law by City of Utica
There is no excerpt because this is a protected post.
CSX Transportation, Inc. v. South Carolina Department of Revenue
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Opportunity Zones Must Work for Working Businesses.
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Distressed Cities Find Hope in Federal ‘Opportunity Zones’
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Amazon HQ2 Was an ‘Unfortunate Distraction’ From ‘Needy Communities’
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Recap of Feb 14 IRS Public Hearing on Opportunity Zones.
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Wall Street, Seeking Big Tax Breaks, Sets Sights on Distressed Main Streets.
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When Are Tax Increment Revenues Federally Taxable?
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Nothing Is Certain But Death, Taxes and Muni Bond Advantages
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Eyman v. Ferguson
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Municipalities Still Need To Play The Subsidies Game (Radio)
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Your New York Taxes Are Too High? Muni Bonds May Offer an Answer.
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Amazon’s Pivot Raises Scrutiny of Incentive Deals.
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With Amazon Out of New York, Some Lawmakers Seek Multistate Ban on Corporate Tax Breaks.
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Verizon New York, Inc. v. Supervisors of Town of North Hempstead
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IRS Notice Offers Good News for State Colleges and Universities (at Least for Now).
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NABL Suggests a Dozen Tax Tweaks for the Muni Market.
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OZ Overload.
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OZFramework.
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Why Wall Street’s Muni-Bond Desks Welcome the Tax-the-Rich Push.
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Wisconsin Governor Promises to Close ‘Dark Store’ Tax Loophole.
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How Amazon’s Booming NYC Neighborhood Got Tax Perks Meant for the Poor.
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Senators, House Members Request Clarity from Treasury on OZ Issues.
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Airbnb Still Isn’t Collecting Local Taxes Everywhere.
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The Economic Costs and Benefits of Airbnb.
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Did You Know That the Site of the Super Bowl, Mercedes-Benz Stadium in Atlanta, Georgia, Was Partially Financed Through Municipal Bonds?
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Commentary: Super Bowl’s Mercedes-Benz Stadium Has That New-Subsidy Smell.
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GFOA Members Lobby Congress on Muni Exemption.
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Board of Supervisors of Louisiana State University v. 2226 Canal Street, L.L.C.
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Daw v. Hancock County Assessor
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In the Zone.
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Adviser: EPA Letter to IRS on Opportunity Zones Merits Attention
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Hawkins Advisory: Final TEFRA Hearing & Approval Regulations
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Potential Flaws of Opportunity Zones Loom, as Do Risks of Large-Scale Tax Avoidance.
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States See a Slip in Tax Collections That’s Not Totally Unexpected.
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Disputes Over State Taxes on Railroad Fuel Simmer Before Supreme Court.
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States are Betting on Revenue from Sports Betting This Year.
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Time May Be Running Out For Texas Property Tax Abatements.
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Real Estate Investors See Riches in a Tax Break Meant to Help the Poor.
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Love v. Fulton County Board of Tax Assessors
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Sznajderman v. Tax Appeals Tribunal of State
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Opportunity Zones Shine Bright in Phoenix, AZ – but Need Off-Market Data.
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The NJ Local Property Tax Appeal Filing Deadline Remains Inviolate And Cannot Be Circumvented By Use Of The Intervention Tool.
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IRS Releases Final TEFRA Regulations: Orrick
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IRS Releases Proposed Regulations Consolidating Guidance on Reissuance of Tax-Exempt Bonds: Mintz, Levin
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Public Comment on Reporting Requirements in Proposed Opportunity Zone Regulations.
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Judge Rules on Constitutionality of Tax Credit Bonds.
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IRS Cancels Meeting on Opportunity Zones Rules Due to Shutdown.
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End Prison Industrial Complex v. King County
There is no excerpt because this is a protected post.
Petersen Financial LLC v. City of Kentwood
There is no excerpt because this is a protected post.
How to Make Opportunity Zones Work in Chicago.
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How Chicago and Cook County Can Leverage Opportunity Zones for Community Benefit.
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As Big Retailers Seek to Cut Their Tax Bills, Towns Bear the Brunt.
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The Shutdown Can’t Stop the Release of the Final TEFRA Regulations: Squire Patton Boggs
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The Proposed Reissuance Regulations: The Thirty Years’ War Continues – Squire Patton Boggs
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Treasury Finalizes PAB Reg, Proposed Re-Issuance Reg.
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Final Private Activity Bond Public Approval Regulations Streamline Notice Requirements: Mintz, Levin
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Happy New Year! IRS Celebrates with Two Regulatory Notices for the Tax-Exempt Bond Community.
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Bill to Restore Full State, Local Tax Deduction Emerges in New Congress.
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Eliminating the SALT Deduction Cap Would Reduce Federal Revenue and Make the Tax Code Less Progressive.
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Opportunity Zones: What We Know and What We Don’t.
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Filmore Parc Apartments II v. Foster
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Kohl’s Illinois, Inc. v. Marion County Board of Revision
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Fitch Rtgs: ACA Repeal Would Be Negative for Non-Profit Health Providers
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3 Ways Tax Reform Has Impacted the Muni Market.
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Tax Trends Heading Into 2019.
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Tax Changes Taking Effect January 1, 2019.
There is no excerpt because this is a protected post.
Chagrin Realty, Inc. v. Testa
There is no excerpt because this is a protected post.
T–Mobile Northeast, LLC v. DeBellis
There is no excerpt because this is a protected post.
Save the Crew? Will Do!
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No New Taxes: Cities Seeking New Soccer-Specific Stadiums Exhibit Similar PR, Financial Tactics.
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Want to Invest in Opportunity Zones? Think P3.
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New Tax Breaks Could Lift Distressed Areas – or Become a Big, Gentrifying Tax Giveaway.
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Opportunity Zone Investors Draw Criticism Over Targets.
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Ranking QOZs: How State And Local Officials Can Make Their Opportunity Zones More Attractive To Developers.
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Opportunity Zones Can Boost Business Where it’s Needed.
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P3 Industry Gets an Early Holiday Present in IRS Guidance on Interest Deduction: Nossaman
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Looking To Invest In Qualified Opportunity Zones? These Resources May Help.
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Trump to Steer More Money to ‘Opportunity Zones’
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Opportunity Zones Have Accelerated Investment, But Not In The Neighborhoods That Need It.
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NRG Wholesale Generation LP v. Kerr
There is no excerpt because this is a protected post.
Smith v. Robinson
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Vacation Rental and Shared Housing Tax Surcharge.
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Corporate Tax Breaks Cost U.S. Schools Billions of Lost Revenue: Report
There is no excerpt because this is a protected post.
It’s a Natural Gas Giant vs. School Kids in Arkansas Tax Fight.
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Love v. Fulton County Board of Tax Assessors
There is no excerpt because this is a protected post.
Fitch Ratings: Struggles Continue for U.S. NFP Hospitals in 2019
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Not-for-Profit Hospital Expenses will Continue to Outpace Revenue in 2019.
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State + Local Tax Insights: Fall Issue 2018 – Top Ten Best Audit Practices
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