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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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City of Dublin School District v. MMT Holdings, LLC
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Upper Republican Natural Resources District v. Dundy County Board of Equalization
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Fairfield Township Board of Trustees v. Testa
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Confirmed, Again: Cost of Community Development Tax Incentives is Comparatively Small.
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It’s Unanimous – All Nine U.S. Supreme Court Justices Agree that Quill Corp. v. North Dakota was Wrongly Decided, and Five Vote to Overrule It in South Dakota v. Wayfair, Inc.
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The Evolution of Online Sales Taxes and What’s Next For States.
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Tax Law Spurs New Marketing Approach for Georgia GO Deal.
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CDFA & ICSC Tax Increment Financing Resources.
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City of Horn Lake v. Sass Muni–V, LLC
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Cotton Pickin’ Fairs, Inc. v. Town of Gay
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The Week In Public Finance: Supreme Court Clears Way for States to Tax Online Sales.
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Internet Sales Tax Ruling Helps States Avoid Revenue Erosion In The New Economy.
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State Sales Tax Collections Finally Move Into the Internet Age.
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Supreme Court Gives OK to Collecting Tax on Internet Sales.
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Supreme Court Widens Reach of Sales Tax for Online Retailers.
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Online Sellers Consider How to Comply With Sales Tax Ruling.
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GFOA: U.S. Supreme Court Issues Favorable Decision in Remote Sales Tax Case.
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IRS Designates Remaining Qualified Opportunity Zones: Ballard Spahr
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Sen. Booker Urges Treasury to “Safeguard” Opportunity Zones.
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Opportunity Zones: The Map Comes Into Focus
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What Takes Priority – a TIF Exemption or Another Exemption?
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IRS Consolidates Guidance on Deductibility, Reliance Issues for Grantors and Contributors.
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Oakland Raiders Las Vegas NFL Stadium Hotel Tax Revenue Still Less Than Needed For Bond.
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A Richer Understanding of What’s Already Understood – Treasury Issues Proposed Regulations to Clarify the Meaning of “Investment-Type Property” in an Already Obvious Way.
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Seattle Officials Repeal Tax That Upset Amazon.
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Kresge, Rockefeller Partner to Support New U.S. Community Development Initiatives Through Open Call.
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Understanding the De Minimis Tax Rule.
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Brock v. State ex rel. Wyoming Workforce Services, Unemployment Insurance Division
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The Governors’ Encouraging Embrace of Sensible Tax Policies.
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Treasury, IRS Announce Final Round of Opportunity Zone Designations.
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New Opportunities with Opportunity Zone Tax Incentives.
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Zones for New Federal Tax Breaks Approved in All 50 States.
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BDA Submits Comments to the House Ways and Means Tax Policy Subcommittee.
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Coalition Releases 2018 New Markets Tax Credit (NMTC) Progress Report.
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How the New U.S. Tax Law Affects Community Development Projects.
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S&P Credit FAQ: Not-For-Profit Health Care Organizations and the Impact From A Revenue Recognition Accounting Rule Change.
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Why Cities Can’t Stop Poaching From One Another.
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“Issue Snapshots” and The Wayback Machine.
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Colorado Union of Taxpayers Foundation v. City of Aspen
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Cass County v. Director of Revenue
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United States v. Jim
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Whether Opportunity Zones Help Low Income Residents May Fall On Mayors.
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New Florida Case Facilitates Public-Private Partnerships.
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Colorado Supreme Court Interprets TABOR, Holding City’s “Waste Reduction Fee” is Not a Tax .
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Update On S&P U.S. Public Finance Priority-Lien Tax Revenue Debt Criteria RFC.
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Save the Crew (Part Two)!
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Evolving Tax Incentives: A Shared Value Approach to Economic Development in Portland.
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IRS to Crackdown on SALT Deduction Cap Workarounds.
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The Week in Public Finance: Can the IRS Stop States’ Tax Reform Workarounds?
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Opportunity Zones Could Worsen Blight.
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Will The New Opportunity Zones Work As Intended?
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Triumph Mixed Use Investments III, LLC v. Commissioner of Internal Revenue
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Rankin County Board of Supervisors v. Lakeland Income Properties, LLC
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Fitch: Build IL Downgrade Contrasts State/Local Dedicated Tax Approach.
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Will Seattle’s Controversial Tax on Big Businesses Stunt Its Economy?
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A Narrow Win for Bondholders Still Sets an Ominous Precedent in Illinois.
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IRS, Treasury Take Icy View of State Workarounds to Capped Deduction.
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Gamma-Upsilon Alumni Ass’n of Kappa Sigma, Inc. v. City of New Brunswick
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Thoma v. Village of Slinger
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Did States Maximize their Opportunity Zone Selections?
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Federal Reserve Bank Releases New Opportunity Zones Explorer.
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Opportunity Zones – Driving Community Development Finance Through Equity Investments.
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Hawkins Advisory re: Qualified Opportunity Zones – IRC Sections 1400Z-1 and 1400Z-2
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Hedge Those Bets: Sports Gambling May Not Be a Jackpot for States.
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How Sports Teams Exploit City Budgets to Fund Stadiums.
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Fitch’s Tolerance for U.S. NFP Hospitals to Stay Viable and Profitable: Five Years
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Cities Now Use Taxes to Fight Blight. Is It Working?
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S&P: Shifting Competition Leads U.S. Not-For-Profit Health Care Organizations To Accelerate New (And Old) Strategies.
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Lone Star Steakhouse & Saloon of Ohio, Inc. v. Franklin County Board of Revision
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Gourmet Dining, LLC v. Union Township
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S&P: U.S. Tax Increment Sector Is Stable, Amid A Sustained Economic Recovery.
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Save the Crew!
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The Early Results of States’ Opportunity Zones are Promising, But There’s Still Room for Improvement.
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Amazon’s Fight with Seattle over Head Tax Foreshadows Battles to Come in Other Cities.
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Fitch: Seattle’s Head Tax Unlikely to Affect Credit.
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Behind Seattle’s Amazon Tax: Seething Tensions, Livid Neighbors, and Rising Rents.
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Arbors East RE, L.L.C. v. Franklin County Board of Revision
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U.S. Tax Reform: Mapping The Potential Winners And Losers By County.
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S&P: What To Know About Contingent Debt In The U.S. Not-For-Profit Health Care Sector.
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S&P: U.S. Not-For-Profit Cultural Institutions 2017 Medians Are Consistent With Prior Years, Indicating Sector Stability.
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Reflections on US Tax Reform from Our Tax and Public Policy Colleagues: Squire Patton Boggs
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State Tax Revenue Data Comes In Below Recession Levels.
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7 Most Frequently Asked Questions About Opportunity Zones.
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Opportunity Zone Program Opportunities.
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Balmuth v. Dolce for Town of Portsmouth
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Take It with a Grain of SALT: Jersey’s Tax Workaround.
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Tarrant Appraisal District v. Tarrant Regional Water District
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Tax Cuts & Jobs Act: Tax Reform Implications For Public Finance: Stoll Keenon Ogden
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Hawkins Advisory: Rev. Proc. 2018-26: Supplemental Remedial Action Rules for Tax Advantaged Bonds.
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The Feds Outlawed a Key State and Local Refinancing Tool. Now What?
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New York Tests SALT Deduction Cap Workaround.
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Do Taxpayers Know They Are Handing Out Billions to Corporations?
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Fitch: Sports Betting Win Could Bump Revenues for Some U.S. States.
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Congregation v. Mayor and City Council of Baltimore
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Independent School District No. 54 of Lincoln County v. Independent School District No. 67 of Payne County
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Oyez! The Supreme Court Hears Oral Arguments in Wayfair, and Now We Play the Waiting Game.
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Is Selling Tax-Free Liquor Tax Evasion?
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Why Isn’t Muni Tax-Supported Debt Growing?
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The Week in Public Finance: The Tax Reform Program Many Hope Will Revive Distressed Communities.
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IRS Releases FAQs on Opportunity Zones.
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IRS Announces First Wave of Opportunity Zone Designations: Ballard Spahr
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Fitch: Tax Reform Raises Questions for Most U.S. States’ Revenues.
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Supreme Court Not Sold on Ending Online Sales Tax Ban.
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Maximizing the Impact of New Opportunity Zones Requires Transparency and Citizen Engagement.
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Questions About the Opportunity Zones Program.
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Kicking the Sequestration Can Down the Road.
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New Redevelopment Tax Incentive Program Starting to Take Shape.
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Raiders’ $2B Stadium Signals Strong Demand for Sports Venues.
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Church Grants Violated Constitution, NJ Supreme Court Holds.
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New “Remedial Actions” for BABs and other Direct Pay Bonds and Long-term Leases of Bond-financed Property.
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IRS Expands Remedial Action for Nonqualified Use of Tax-Advantaged Bonds.
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Natchez Hospital Company, LLC v. Adams County Board of Supervisors
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Fitch: Supreme Court Reversal May Be Good News for Some U.S. Governments.
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Wall Street Is Busy Buying Back Muni Bonds as Tax Bills Come Due.
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Raiders’ $1.8 Billion Home Shows Stadium Building Blitz Not Over.
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The Week in Public Finance: Why Low-Tax States Could Come to Dislike the New Tax Law, Too.
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Eight States May Follow New York’s Workaround for SALT Deduction Limits.
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Local leadership is Key for Successful Opportunity Zones.
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Governments Increasingly Tax Uber and Lyft for Transit Revenue.
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Federal Tax Cuts Trigger Stealth Tax Hikes in States.
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Demand for NMTCs Hasn’t Wavered One Year After Combined Round.
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Green Collar Club v. State Department of Revenue
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BDA Submits Written Comments in Support of Reinstating Municipal Advance Refundings.
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Williams v. Opportunity Homes Limited Partnership
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South-Western City Schools Board of Education v. Franklin County Board of Revision
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Tarrant Appraisal District v. Tarrant Regional Water District
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What Does “Control” Mean in the Context of Affiliated 501(c)(3) Organizations?
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Omnibus Spending Bill Includes 12.5 Percent Boost for LIHTCs, Other Housing Provisions.
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Caplan v. Town of Acton
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Richland County v. South Carolina Department of Revenue
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Opportunity Zones: Maximizing Return on Public Investment.
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Despite New Rules to Disclose Corporate Tax Breaks, Just Half of Local Governments Are.
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Federal Income Tax Consequences of State Economic Development Incentives After Passage of Tax Cuts and Jobs Act.
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When California Cities Blur the Line Between Tax Education and Tax Advocacy.
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In the Land of OZ (Opportunity Zones) Who Will Benefit?
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Pawlik v. Shyang-Fenn Deng
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Solicitor General Asserts that States Can Require Online Vendors to Collect and Remit Sales/Use Tax on Online Retail Sales.
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Fitch: Internet Sales Tax Ruling May Slow Declines for US States.
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IRS Releases Adjusted 2018 Caps for LIHTCs, PABs
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Will Opportunity Zones Help Distressed Residents or Be a Tax Cut for Gentrification?
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IRS Rules Solar Energy-Storage Upgrade Is Eligible for Tax Credit: Ballard Spahr
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Combining Tax-Exempt Bonds with Public-Private Partnerships under Current Law: Squire Patton Boggs
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Tax Court Denies Church’s Property Tax Exemption.
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In re Appeal of Springfield Hospital Folio No. 42-00-06625-01
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City of Kansas City v. Cosic
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Opportunity Zones.
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A Change to the Lobby Tax: Venable
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Tax-Exempt Advance Refunding of Taxable Bonds (Including BABs)? A Report from the Tax and Securities Law Institute.
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Permanent or Temporary Deferral of Tax on Gains: Opportunity Zones – Ballard Spahr
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Column: Give Local Governments More Tax Options.
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The Tax Law Gives Municipal Bonds a New Allure.
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Promising Billions to Amazon: Is It a Good Deal for Cities?
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Affordable Housing Shortage Expected to Worsen Under New Tax Law.
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Tax Reform Creates “Opportunity Zones” – A New Tool for Economic Development, but States must Act Quickly.
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The Amazon ‘Top 20’ and Why Incentives Matter for Muni Credit.
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State Treasurers Want Advance Refunding Tax Exemption Restored.
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Tax Reform’s New Incentives for Investments in Low-Income Communities: Part 1
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Tax Reform’s New Incentives for Investments in Low-Income Communities: Part 2
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Tax Reform’s New Incentives for Investments in Low-Income Communities: Part 3
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How Municipal Issuers Can Advance Refund Taxable or Tax-Advantaged Debt.
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Further Fallout from the 2017 Tax Legislation – Beware of Reissuance of Bank-Held Tax-Exempt Obligations.
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GFOA: Potential Impacts of Tax Reform on Outstanding and Future Municipal Debt Issuance.
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What GFOA is Warning on Alternatives to Advance Refundings.
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Tax and Jobs Act of 2017 and How It Will Affect Nonprofits.
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When Calling an Uber Can Pay Off for Cities and States.
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How the New Tax Law Could Slow Disaster Recovery in Small Towns.
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Chuck’s Package Store v. City of Morristown
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The Supreme Court Grants Certiorari in Online Sales Tax Case.
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Bill Aims to Rescue Cost-Saving Tool for Nonprofit Hospitals.
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Bill Aims to Restore U.S. Tax Break for Advance Refunding Muni Bonds.
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Advance Refunding Legislation Announced in the House.
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States Must Act Now on Opportunity Zone Tax Incentives That Target Low-Income Communities.
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Six Things a 501(c)(3) Should Know About the Tax Cuts and Jobs Act: Squire Patton Boggs
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Bay Harbor Marina Limited Partnership v. Erie County Board of Assessment Appeals
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Orrick: Tax Issues When Fixing Rate and Fee Adjusters in Tax-Exempt Loans.
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Impact on Muni Bonds of New Accounting Guidelines for Local Governments.
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Munis Remain Attractive Despite Tax Changes.
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Tax-Exempt Bond Update: 2017 Year In Review.
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In the Sports-Subsidy Game, Taxpayers Always Lose.
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KBRA Comments on Federal Tax Reform’s Impact on Public Finance Credit.
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Fitch: US Tax Bill Could Pressure Power Sector.
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3 States Plan to Sue Over New Tax Law. Here’s Why They Might Lose.
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Tax Benefits of Investing in O-Zones.
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Opportunity Zones: A New Tool for Community Development .
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“Investing in Opportunity Act” A New Community Resource.
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Tax Reform Incentives for Investments in LI Communities: Holland & Knight
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S&P: Dark Store Tactic By Big-Box Retailers Could Pressure U.S. Municipal Budgets And Credit Quality.
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Diagnosis – Unhealthy Financials Cause Another 501(c)(3) Hospital To Lose Its Favorable Tax Status.
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