Tax Zoning, Planning & Land Use

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Renewable Energy Update -- August 2014 #3

Renewable Energy Focus - New California tax credit would benefit Tesla gigafactory: San Jose Mercury News - Jul 11: Governor Jerry Brown announced last week that he signed legislation creating a $420 million tax credit...more

Religious Institutions: August 2014

If the Internal Revenue Service (IRS) had a moratorium on enforcing §501(c)(3) electioneering restrictions against churches and religious organizations, the IRS states that it has been lifted incident to the settlement and...more

Tax credit increases what’s available for historic renovation

In May, Colorado Gov. John Hickenlooper signed into law the Colorado Job Creation and Main Street Revitalization Act (also known as House Bill 14-1311). By substantially increasing the amount of funds available for the...more

Proposed House Bill would Create Appeals Process for Qualified Census Tract and Difficult Development Areas

On July 24, 2014, Rep. Pete Gallego (D-Texas) introduced legislation in the House of Representatives that would amend Section 42 of the Internal Revenue Code to provide for an appeals process for HUD Qualified Census Tract...more

Sixth Circuit Weighs in on CERCLA Cost Recovery, Contribution Actions

The U.S. Court of Appeals for the Sixth Circuit Court recently issued an important opinion related to claims to recover environmental cleanup costs at an Ohio landfill. The court’s ruling in Hobart Corporation, et al. v....more

Redeveloping Redevelopment: Recent Legislation

THE RISE AND (UNINTENDED) FALL OF REDEVELOPMENT IN CALIFORNIA. The rise and fall of redevelopment agencies in California has been extensively written about, including in this publication. The history of redevelopment...more

Entrepreneurial Growth and Recruitment Strategy: An Economic Development Formula for Success

Historically, most local economic development efforts, or regional efforts among a group of counties, have focused on business recruitment. These efforts have generally been focused on large business recruitment projects. ...more

Native American Business Law Alert: Significant Tax and Applicable Law Ambiguity in Proposed Revisions for Indian Lands...

The Bureau of Indian Affairs (BIA) is proposing to revise the process for obtaining and administering rights-of-way (ROWs) on Indian lands. While the proposed regulations seek to make improvements and clarifications...more

$3.5 billion New Market Tax Credit announcement

On June 5, 2014, the U.S. Department of Treasury Community Development Financial Institution Fund (CDFI) announced that 87 Community Development Entities have been selected to receive $3.5 billion in New Market Tax Credit...more

Interactive Gaming Incentives in the United States

There’s been a lot of press about places that are unfriendly to gamers or game developers. Authorities in various jurisdictions have attempted to address issues of violence, sex, and gambling, either resident in or allegedly...more

Changes to the local approval and contribution requirements under the Maryland QAP

Proposed changes under the Maryland Qualified Allocation Plan (QAP) would eliminate the “local approval” requirement and replace it with an opportunity for the political subdivision in which the project is located to comment...more

Apply Now for New York State Economic Development Incentives

The application cycle for up to $750 million in New York economic development incentives is due soon. Whether a business is currently operating in New York (the Regional Economic Development Council (REDC) Initiative) or...more

Inside the Mining Industry: An Arizona Mining Lawyer Discusses Key Challenges, Opportunities & Trends for 2014 and Beyond

Other than market forces, Federal permitting processes continue to be a primary cause of delay for new mines and the expansion of existing mines throughout the United States. The federal government manages a significant...more

In Landmark Ruling, Massachusetts SJC Upholds Tax Exemption for Charitable Conservation Land

On May 15, 2014, the Massachusetts Supreme Judicial Court (“SJC”) issued a landmark decision, New England Forestry Foundation, Inc. v. Board of Assessors of Hawley, SJC-11432 (May 15, 2014), upholding the tax exempt status of...more

N.C. General Assembly Is Back In Session: Local Government Powers Are In the Spotlight

The North Carolina General Assembly has returned to Raleigh for its "short session", and the legislative bodies are already off to the races with proposed legislation affecting land use controls and local government powers in...more

Massachusetts Land Trusts Breath a Collective Sigh of Relief: The SJC Rules That There Is No Requirement to Promote Public Access...

The Massachusetts Supreme Judicial Court today ruled that land trusts or other charities which own and preserve conservation land may take advantage of a state tax exemption on such land even if they do not affirmatively...more

HB 14-1375 Passes Senate; Veto Request in the Works

HB 14-1375, a bill that will negatively impact the use of the urban renewal tool of tax increment financing throughout the state, passed the Senate on Wed., May 7, 2014, and is headed to Gov. Hickenlooper’s desk for...more

From Second and State: Capitol Wrap

The House and Senate will reconvene on Monday, May 5, 2014. This will be the last session week until after the May 20 primary. Here’s what happened in Harrisburg this week: Waterfront Development - Senator...more

Watch out for California transfer taxes in transactions involving real estate holdings

For some time now, we have reported on the growing trend in California of counties collecting documentary transfer tax for transfers of interests in legal entities holding real property in California. This update of a DLA...more

San Diego Transient Occupancy Tax is Calculated by the Amount Received by Hotel Operators, Not Amount Received by Online Travel...

Cities throughout California impose transient occupancy taxes ("TOT") on hotel occupancy. In In re Transient Occupancy Tax Cases (2014) --- Cal App 4th ----, the Court of Appeal held that San Diego's TOT ordinance is...more

Pennsylvania’s City Revitalization and Improvement Zone (“CRIZ”)

Purpose of the CRIZ Program - Act 52 of 2013 created the City Revitalization and Improvement Zone (“CRIZ”) Program. The purpose of this program is stimulate economic development and job creation in Pennsylvania's...more

Promise Zones Initiative: public comments on second round application materials due June 16, 2014

On April 17, 2014, the U.S. Department of Housing and Urban Development (HUD) published a notice in the Federal Register requesting public comments on the proposed selection process and criteria for the second round of the...more

A Small Step Toward "Redevelopment 2.0"? Gov. Brown's Proposal to Expand the Use of Infrastructure Financing Districts

Over two years have passed since Gov. Jerry Brown and the California Legislature dissolved the 400-plus redevelopment agencies throughout the state and ordered them to wind down their operations and finances, with the goal of...more

U.S. Tax Court Ruling in State Conservation Tax Credit Case Requires Income Recognition

In its recently issued opinion in the case of Route 231, LLC v. Commissioner, T.C. Memo 2014-30 (2/24/14), the United States Tax Court (the “Court”) held that a transfer of state tax credits to a 1% member who had contributed...more

Maine Tax Alert: Legislature Moves To Slash Pine Tree Zone Benefits And R&D Super Credit

The Supplemental Budget just released by the Legislature (LD 1843), if passed as written, may hurt Pine Tree Zone Business as well as businesses that engage in a substantial amount of research and development in Maine....more

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