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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
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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
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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
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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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States Rush to Collect Online Sales Tax.
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How IRS Ruling Will Impact Airport Projects.
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IRS PLR: Airport Permitted to Allocate Bond Proceeds to Qualified and Non-Qualified Uses.
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Scalise v. Sewell-Scheuermann
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Harrah’s Ohio Acquisition Company, L.L.C. v. Cuyahoga County Board of Revision
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Cichocki v. Town of Rehoboth
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Will ‘Opportunity Zones’ Work? We May Never Know. Here’s Why.
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Opportunity Zone Investment Prospectus Guide.
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New Incubation Program Opens to Help Social Impact Orgs Ready for Opportunity Zone Funds.
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Why States Hoping for Online Holiday Sales to Boost Budgets May Not Get Their Wish.
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Renewable Energy: Leveraging the Opportunity Zones Tax Incentive to Improve Returns on Renewables, Storage Plus, and Standalone Storage.
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After the Retail Apocalypse, Prepare for the Property Tax Meltdown.
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Seneca Sustainable Energy, LLC v. Department of Revenue
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Thompson v. Molde
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Sports Stadiums Are a Bad Deal for Cities.
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Phone Recovery Services, LLC v. Qwest Corporation
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Board of Supervisors of Clarke County, Mississippi v. BTH Quitman Hickory, LLC
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Huber Heights City Schools Board of Education v. Montgomery County Board of Revision
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Kohl’s Illinois, Inc. v. Marion County Board of Revision
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The Impact of Tax Reform on the Federal Historic Tax Credit One Year Later.
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Can Trump’s Tax Break Turn Distressed Areas Into ‘Opportunity Zones’?
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The Qualified Opportunity Zone Program: Thoughts on the Long-Awaited Treasury Guidance
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Amazon’s New York Home Qualifies as ‘Distressed’ Under Federal Tax Law.
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Nuggets of Midterm Gold from our Public Policy Practice: Squire Patton Boggs
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Tax Reform Shines Light on Muni Bond Funds.
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Beavercreek Towne Station, L.L.C. v. Greene County Board of Revision
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The Midterms Came With Anti-Tax Fervor in States.
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GFOA: Bringing Sales Tax into the 21st Century
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The Week in Public Finance: How Tax Policies Fared at the Ballot Box
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Crowdfunding and Opportunity Zones Joining Forces in Philadelphia Project.
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Is Your Investment Eligible for Opportunity Zone Funding?
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IRS Releases New Guidance to Facilitate Opportunity Zone Program.
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Results of 2018 State and Local Tax Ballot Initiatives.
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Hilliard City Schools Board of Education v. Franklin County Board of Revision
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IRS: You Can Still Issue Tax-Exempt Bonds to Advance Refund Most Taxable Bonds, Including BABs
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IRS Says Some Advance Refundings Still OK.
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IRS Use of Section 6700 Penalties for Muni Wrongdoers to be Audited.
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IRS Publishes 2019 Pension Plan Limitations: Day Pitney
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Williams v. Town of North Hero
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Groveport Madison Local Schools Board of Education v. Franklin County Board of Revision
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Spirit Master Funding IX, L.L.C. v. Cuyahoga County Board of Revision
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A Google in Newark? VCs Hit Snag in New Tax Break for Poor Areas.
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Much-Awaited Guidelines Opening the Opportunity Zone Floodgates.
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IRS Issues Proposed Regulations for Qualified Opportunity Zone Funds.
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Update on Qualified Opportunity Zones: First Set of Guidance Issued: Ballard Spahr
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Structuring Opportunity Zone Funds.
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NABL: IRS Office of Chief Counsel Issues Memo Regarding the Use of Tax-Exempt Bonds to Advance Refund Taxable Bonds.
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Glovis America, Inc. v. County of Ventura
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Fall 2018 Property Tax and Valuation Digest: Pullman & Comley
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Legal Alert: IRS Tells Utility Not To Count Its (Deferred Tax) Chickens Before They Hatch.
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Municipalities Can’t Tax Internet Providers, Except When They Can.
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Otero County Sues Law Firm Over Bonds.
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Opportunity Zones: Making Them Work for Minnesota.
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How Alabama Plans to Take Advantage of Opportunity Zones.
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A Texas Real Estate Developer Has a New Financing Trick. But the IRS Doesn’t Buy It.
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Scott v. Commissioner of Internal Revenue
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In re Occidental Chemical Corporation
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Learning from Opportunity Zones: How to Improve Place-Based Policies.
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‘Opportunity Zones’ Rules Help Bring Program Into Sharper Focus.
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Opportunity Zones: Government Issues Proposed Regulations – Shearman & Sterling
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The Week in Public Finance: Most States’ Tax Systems Worsen Income Inequality.
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New Report Finds that Upside-down State and Local Tax Systems Persist, Contributing to Inequality in Most States.
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Disclosure Requirements for Tax-Exempt Bonds – Significant Changes Made by the SEC Under its Recently Amended Disclosure Rules: Murtha Cullina
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Hawkins Advisory: Rule 15c2-12 Compliance Alert
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Trump Tax Law Saved These Bonds, But IRS Sees Issuance Dwindling.
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Columbus City Schools Board of Education v. Franklin County Board of Revision
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Comcast Corporation and Subsidiaries v. Department of Revenue
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Marist Brothers of New Hampshire v. Town of Effingham
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Property Owned by Public Charity and Leased to a Non-Profit Providing Affordable Housing Does Not Qualify for Property Tax Exemption – Review Denied
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Who’s Knocking? Investors Rush to Set Up Opportunity Zone Funds Ahead of Deadline.
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State ex rel. Missouri Clean Energy District v. McEvoy
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State ex rel. Perry Township Board of Trustees v. Husted, Secy.
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Illinois Nonprofit Hospital Property Tax Exemptions Upheld: Orrick
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Rep. Meadows Introduces Bill to Extend the ‘Opportunity Zones’ Policy.
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Early Adopters Move Ahead with Opportunity Zones Funds.
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As Fund Managers Await Regulations, Key Questions Surface With Qualified Opportunity Funds.
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Opportunity Zones: An Opportunity to Apply Lessons Learned from the New Markets Tax Credit Program
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Tax Reform May Chill Affordable-Apartment Projects.
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California’s Already-High Demand for Tax-Free Debt May Grow More.
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New Index Ranks States by Business Tax Climate.
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IRS Updates VCP Submission Procedures: Day Pitney
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Who Benefits from the State and Local Tax Deduction?
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The Benefits of the State and Local Tax Deduction by County.
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California Gas Tax Repeal May Squeeze State in Next Recession.
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New York Towns Gearing Up to Fight IRS Ruling on Local Taxes.
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In Need of More Research – The Congressional Research Service’s Error-Filled Report on Private Activity Bonds (and, Specifically, Qualified 501(c)(3) Bonds)
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Fitch Ratings: Operating Margins Remain Under Siege for U.S. NFP Hospitals
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The Week in Public Finance: Amid Rising Home Prices, 2 States Take Property Tax Proposals to Voters
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Governments Can Improve TIF Practices.
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Opportunity Zones and Shared Prosperity: Emerging Principles from Cleveland.
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Town of Ledyard v. WMS Gaming, Inc.
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NYCTL 2009–A Trust v. Morris
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Little Publicized Section of Tax Cut and Jobs Act Could Cause Burden for Governments.
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A Reshuffling of the 8038 Deck.
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The Trouble With TIF.
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Burnett v. Chilton County Health Care Authority
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Rising Special Purpose Taxes Carry Long-Term Funding Concern.
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The Week in Public Finance: Thanks to SCOTUS, States Are Taxing Online Sales. But the Legal Fight May Not Be Over.
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Developers Still Exploring Possibilities of Opportunity Zones.
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CA Releases New OZ Webpage.
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How the Triple Tax Exemption on Puerto Rico’s Bonds Financed Its Territorial Status – and Helped Spark Its Debt Crisis.
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Taxpayers Urged to Demand Elected Officials Resist Investing Public Money in Rays’ New Stadium.
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Statement by U.S. Conference of Mayors President Columbia (SC) Mayor Steve Benjamin on Meeting with Treasury Secretary on Opportunity Zones.
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3 Ways Blue States Could Still Get Around Tax Reform.
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PBBM-Rose Hill, Limited v. Commissioner of Internal Revenue
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Early Navigation of Opportunity Zone Waters Leaves Many Questions.
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PBBM-Rose Hill, Limited v. Commissioner of Internal Revenue
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Olds v. City of Goose Creek
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Citizens for Fair REU Rates v. City of Redding
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Disney Walks Away From Millions in Economic Incentives.
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Treasury Releases Guidance on Permissibility of State Legislation to Circumvent SALT Deduction Cap.
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For Goldman, a New Tax Break Makes Helping the Poor More Lucrative.
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Opportunity Zones: An Updated Overview and Look at What’s Ahead
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Incentives for Qualified Opportunity Zone Investments: Check Your Locations
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Firm Offers Data on Hundreds of Businesses in ‘Opportunity Zones’
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IRS Proposed Regulations Erode South Carolina Conservation Easement Tax Credit.
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Fitch Ratings: US States to Gain Modest Tax Revenue from Sports Gaming
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Even When Teams Pay, Stadiums Still Aren’t Free for Cities.
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Davis v. Detroit Public Schools Community District
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Columbus City Schools Board of Education v. Franklin County Board of Revision
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Will This New Investor Tax-Incentive Policy Avoid Mistakes of the Past?
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Frustrated Developers, Investors Seek Opportunity Zone Guidance.
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Opportunity Zones May Help Investors And Syndicators More Than Distressed Communities.
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NHC Submits Opportunity Zones Comment Letter.
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IRS Moves to Block Blue States From Getting Around GOP Limits on Tax Deductions.
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IRS Proposal Would Sink States’ Tax Deduction Workarounds.
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IRS Moves to Block New York Plan to Skirt SALT Deduction Cap.
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New York Taxpayers Have Four-Day Window to Try to Beat SALT Cap.
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Andrews v. City of Jacksonville
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Johnson v. County of Mendocino
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IRS Issues Guidance on ITC Eligibility for Solar Projects in Notice 2018-59 Including Methods for Establishing Beginning of Construction and Eligibility of Transferred Energy Property.
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In Opportunity Zones, Good Things Come to Those Who Hustle.
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Your Tax Dollars At Play: How Stadium Tax Scams Pick Fans’ Pockets.
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Can States Tax Gas Stations on Tribal Lands?
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An Exception to an Exemption: Michigan’s Lessee-User Tax
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Florida Banks and Mortgage Servicers: Claims Following Tax Deed Sales Must Now be Filed Early
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CDFI Fund Releases Application Demand for 2018 Round of NMTC Program.
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Incentives Watch: State Tax Incentive Review Programs Come of Age.
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House Bill to Expand Tax Credit Program Would Target Rural Areas.
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Keystone Montessori School v. Village of River Forest
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Charleston Area Medical Center, Inc. v. United States
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More Counties Join PILT Class-Action Lawsuit Against the Feds.
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Investing In Qualified Opportunity Zones.
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Figuring Out If ‘Opportunity Zones’ Can Revitalize Struggling Neighborhoods.
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Opportunity Zones: Moving Toward a Shared Impact Framework.
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State and Local Taxes in Indiana: Ice Miller
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California Accidentally Posts Draft Tax Collection Rules for Online Retailers — Legal Challenges Possible if Draft Rules are Adopted.
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Williams v. City of Philadelphia
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Walgreen Eastern Company, Inc. v. Town of West Hartford
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The Post-Wayfair Future of SALT Controversies: The Due Process Clause
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Figuring Out If ‘Opportunity Zones’ Can Revitalize Struggling Neighborhoods.
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Real Estate Funds Move Into Opportunity Zones, Raising Concerns About Displacement.
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Changes Keep Coming for Long-Stable Historic Tax Credit.
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Washington Nationals Win Fans in the Bond Market.
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Beer Industry League of Louisiana v. City of New Orleans
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IRS Releases New “Issue Snapshot” on Single-Family Housing Bonds: Squire Patton Boggs
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Time Warner Cable Inc. v. County of Los Angeles
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Tax Exemption Offsets Lack of Competition in Municipal Bond Markets.
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Sports Stadium Subsidies Continue Unabated, Despite No Good Justification.
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IRS PLR: City Agreement to Deliver Water to Power Company Won’t Result in Private Business Use of Bonds.
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Fixing America’s Forgotten Places.
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As States Legalize Sports Gambling, Convenience and Tax Rates Are Key.
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The Downsides of Property Tax Caps.
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Bill Introduced to Authorize Additional $1 Billion in Rural NMTC Allocation.
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How State Tax Cuts in Kansas Raised Municipalities’ Borrowing Costs.
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Critics of Online Sales Tax Ruling Urge Congress to Rein in States.
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S&P: U.S. Not-For-Profit Acute Health Care Stand-Alone Hospital Median Financial Ratios — 2017 vs. 2016
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S&P: U.S. Not-For-Profit Health Care Small Stand-Alone Hospital Median Financial Ratios — 2017
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S&P: U.S. Not-For-Profit Health Care Children’s Hospital Median Financial Ratios — 2017 vs. 2016
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S&P: U.S. Not-For-Profit Health Care System Median Financial Ratios — 2017 vs. 2016
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IRS Revises Rate for “Taxpayer Exposure” Penalty Calculations.
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States Sue U.S. to Void State and Local Tax Deduction Cap.
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Four Reasons Taxpayers Should Never Subsidize Stadiums.
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4 States Just Sued Over the Federal Tax Law. Here’s Why They Might Lose.
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Wal-Mart Stores, Inc. v. Pikes Peak Rural Transportation Authority
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Polonsky v. Town of Bedford
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Proposed Bonds Arbitrage Regs Clarify Definition of “Investment-Type Property”
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U.S. Chamber of Commerce Comment Letter to IRS on Proposed Bond Arbitrage Regs.
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Kresge and Rockefeller Webinar on Opportunity Zones-Related Request for LOIs.
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State Tax Law Updates.
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Board of Education of Loveland City School District v. Board of Trustees of Symmes Township
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Metz Family Ltd. Partnership v. Township of Freehold
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Bad Things Can Happen When U.S. Towns Rely on One Taxpayer.
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Municipal Bond Closed-End Funds Could Be Ripe for Tax-Loss Sales.
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The Week in Public Finance: The Red State That’s Considering a ‘Millionaire’s Tax’
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The “Opportunity Zone” Program – Moving Forward
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