Transportation Tax Energy & Utilities

Read need-to-know updates, commentary, and analysis on Transportation issues written by leading professionals.
News & Analysis as of

Tax Law Hampering Airport Improvements, Government Accountability Office Finds

Since 1970, the federal Airport and Airway Trust Fund (referred to as the Aviation Trust Fund) has been an important source of finance for airport improvements. But the fund has dwindled thanks to a 2006 law, passed to quell...more

Ontario Announces Five-Year Climate Change Action Plan

On June 8, 2016, the Ontario government (Government) released a five-year Climate Change Action Plan (Action Plan), which builds on the Government’s Climate Change Strategy released in November 2015, that set the long-term...more

Alberta Announces Bill 20 – The Climate Leadership Implementation Act

On May 24, 2016 the Alberta government introduced Bill 20 – Climate Leadership Implementation Act (the CLIA). The CLIA establishes the legislative framework for Alberta's new carbon tax (referred to in the CLIA as the carbon...more

Lower Fuel Prices Take a Toll on California’s Transportation Funding

Lower gas prices and decreased revenue from California’s Price Based Excise Tax (PBET) on gasoline are taking their toll on the state’s transportation funding. California Transportation Commission (CTC) staff recently...more

California Gets Serious About Pilot Program to Replace State Gas Tax

For years, policymakers and economists around the country have been well aware that the federal gas tax is dying. In its report to Congress, the National Surface Transportation Infrastructure Financing Commission, on...more

Short-Term Reauthorization of FAA Programs Potentially Paves the Way For Omitted Energy Credit Extenders

As discussed in our post on March 16, the Congressional extension of the Production Tax Credit (PTC) under Internal Revenue Code (IRC) Section 45 and the Investment Tax Credit (ITC) under IRC Section 48 in December 2015...more

If It Walks Like a Carbon Tax and Talks Like a Carbon Tax, (Then the GOP Hates It.)

On February 4, 2015, the White House released a fact sheet describing its efforts to create a “21st Century Clean Transportation System”. There’s a lot of interesting material in the plan, but all the headlines have been on...more

Governor Baker Files FY2017 Budget, Economic Development Bill; Speaker DeLeo Outlines Agenda

With Beacon Hill off and running in the new year, Governor Charlie Baker and House Speaker Robert DeLeo this week unveiled key parts of their policy agendas for 2016. As part of his second budget proposal since assuming...more

New Federal Permitting Council to Aid Large Infrastructure Projects — Emphasis on Energy

In December 2015, Congress passed the first major transportation infrastructure bill in over a decade, covering a large range of infrastructure projects and ensuring funding for the next five years. One section of the bill...more

Mexico 2016 Tax Reform

The 2016 Tax Bill presented by the President to Congress on September 8, 2015 was approved almost in its original terms by both Chambers of Congress on October 29, 2015 and published in the Official Gazette of the Federation...more

Tax Policy Update

First it was three years, now it’s three months. The Senate’s attempt to pass a multiyear highway bill ran off the road this week after House Republicans announced they will adjourn one day early for the month-long August...more

New Rules on MLPs & Qualifying Income: What Oil Services and Exploration Companies Need to Know

On Tuesday, May 5, 2015, the Internal Revenue Service (“IRS”) released proposed regulations defining qualifying income for Master Limited Partnerships (“MLPs”). MLPs are publicly traded partnerships that are taxed as a...more

South Carolina Legislative Update

The House and Senate were extremely busy this week – The Senate Finance Committee approved their version of the over $6 billion appropriation bill, which includes a $236 million bond provision for higher education, technical...more

Alabama Department of Revenue Gets a Second Chance to Justify Diesel Fuel Sales Tax Against Rail Carriers

In the State of Alabama’s and CSX Transportation’s second trip to the U.S. Supreme Court, the Court held in a 7-2 decision on March 4 that Alabama’s sales tax on diesel fuel purchased and used by rail carriers—where motor and...more

Supreme Court Decides Alabama Department of Revenue v. CSX Transportation, Inc.

On March 4, 2015, the Supreme Court decided Alabama Department of Revenue v. CSX Transportation, Inc., No. 13-553, holding that a rail carrier can prove discrimination under the Railroad Revitalization and Regulation Reform...more

Keystone Debate a Sign of Things to Come in 114th Congress

On January 29, 2015, the U.S. Senate passed S. 1, the Keystone XL Pipeline Approval Act, by a vote of 62-47, with all Republicans and eight Democrats voting for the legislation. ...more

ML Strategies Energy and Environment Update: Week of 1/13/2015

ENERGY AND CLIMATE DEBATE - The 114th Congress and the final two years of the Obama Administration include a full energy and environment agenda....more

BPT Not Prohibited on Freight Brokerage Services

A divided panel of the Commonwealth Court held that a city was not prohibited from imposing its Business Privilege Tax on the gross receipts of a freight broker. S & H Transport, Inc. v. City of York, No. 165 C. D. 2014 (Pa....more

Energy Newsletter - August 2014

In This Issue: - Fifth Circuit Reins In Trend of Expanding ESA Liability for Remote Harm - Japan's Pivotal Role in the Global LNG Industry's 50-Year History - Government of Greece to Launch New Licensing...more

Tennessee – 2014 Legislative Highlights

Effective January 1, 2015, the method of issuing tax assessments and the informal conference process available to taxpayers will be revamped. 2014 Tenn. Pub. Acts 854. Touted as being more taxpayer-friendly, the two most...more

The Shale Play Today - May 2014

In This Issue: - Climate Action Plan Breathes New Life into Oil & Gas Air Regulations - Major Natural Gas Power Plant Announcement Indicates Different Uses for Marcellus & Utica Shale Gas - Natural Gas Expanding...more

Roadmap to the Next Highway Bill

Policy Committees Driving Activity - While the current surface transportation authorization, Moving Ahead for Progress in the 21st Century (MAP-21), is due to expire on September 30th, the Department of Transportation...more

The Womble Carlyle Economic Development Digest - March 2014

Womble Carlyle’s Economic Development Digest aggregates news, opportunities and legislation impacting business in the United States. ...more

Illinois Local Sales Tax Sourcing Update: Tax Administration by Lawsuit

Previously, we advised of actions filed by the Regional Transportation Authority (RTA), the city of Chicago and Cook County against multiple companies as “respondents in discovery.” These actions all involved the proper...more

House Ways and Means Chair Camp Releases Comprehensive Tax Reform Proposal

As expected, House Ways and Means Committee Chair Dave Camp (R-Mich.) released his long-awaited tax reform discussion draft on Wednesday, February 26, in which he seeks to lower the individual and corporate tax rates as well...more

49 Results
View per page
Page: of 2

Follow Transportation Updates on:

JD Supra Readers' Choice 2016 Awards

"My best business intelligence, in one easy email…"

Your first step to building a free, personalized, morning email brief covering pertinent authors and topics on JD Supra:

Sign up to create your digest using LinkedIn*

*By using the service, you signify your acceptance of JD Supra's Privacy Policy.

Already signed up? Log in here

*With LinkedIn, you don't need to create a separate login to manage your free JD Supra account, and we can make suggestions based on your needs and interests. We will not post anything on LinkedIn in your name. Or, sign up using your email address.