The Presumption of Innocence Podcast: Episode 44 - A Recipe for Litigation: The Simmering Conflict Surrounding ERC Claims
Inflation Reduction Act Tax Trends Begin to Take Shape
The Presumption of Innocence Podcast: Episode 28 - Under the Microscope: Examining the Future of the ERC
The Capacity Crunch, Part Three: Unpacking the Power of the IRA: The Potential Game-Changing Opportunities for Utilities
Employee Retention Tax Credit: Post COVID Updates for Healthcare Practices
Analyzing the Impact of the IRA on Energy Storage — Battery + Storage Podcast
The Challenges and Opportunities of Interconnection and Transmission of Renewable Energy
Tax Issues for Co-location of Energy Storage with Solar or Wind
The State of Energy Storage: What You Need to Know
Optimizing Investments in Energy Storage
Value Creation in the Transferable Tax Market
How Nonprofits Can Use New Markets Tax Credits To Achieve Financial Goals
The Presumption of Innocence Podcast: Episode 20 - Pitfalls and Perils: Employee Retention Credit Enforcement Trends
EV Tech Series: The Inflation Reduction Act’s Impact on the Energy Industry With Judy Kwok and Marc Machlin - Battery + Storage Podcast
The Presumption of Innocence Podcast: Episode 4 - Understanding the Employee Retention Credit
R&D Tax Credit: What Healthcare Professionals Should Know
CCUS: Understanding The Class VI Permitting Process
Navigating the Nuances of the COBRA Subsidy Under the American Rescue Plan Act
Health Care Practices: Can They Seek Employee Retention Credits Based on Harm Caused By COVID-19?
A Discussion on Environmental Commodities with Bill Flederbach, President and CEO at ClimeCo
The U.S. Department of Treasury, Internal Revenue Service (IRS) and Department of Energy (DOE) announced that the portal for applying for the 2024 low-income communities, or environmental justice, bonus investment tax credit...more
Legislation signed into law on December 27, 2020, fixed the rate for the 30% present value low-income housing tax credit (LIHTC), which had dropped to a historic low of 3.07 in 2020, at 4% (the 4% Floor). Congress hopes that...more
"There are a few ways to obtain low-income housing tax credits. Each program has stress points in making it work, so there isn’t always a clear choice. Timing is often a decisive factor."...more
On September 11, 2017, HUD published a Notice designating the 2018 Qualified Census Tracts (QCTs) and Difficult Development Areas (DDAs) for the Low Income Housing Tax Credit (LIHTC) program. Qualified Census Tracts are those...more
On September 28, 2016, HUD published a notice in the Federal Register to solicit comments to revised form documents used in the Rental Assistance Demonstration (“RAD”). This notice follows a 60-day comment period on...more
This client alert discusses some of the more significant changes that could affect issuers and borrowers in connection with awards of volume cap if the proposed regulations were adopted in their current form. The...more
A number of essential points arising under HUD’s Notice PIH 2012-32, REV-2 were discussed during Ballard Spahr’s webinar, HUD’s Revised RAD Notice — What it Means for Closed and Future Projects. As a follow-up to the...more
Beneficial intent will not shield lenders and other financial services companies from discrimination claims under the Fair Housing Act (FHA), according to a recent decision by the United States Supreme Court. Specifically,...more
HUD published revised Rental Assistance Demonstration (RAD) Notice, PIH 2012-32, REV-2, on Monday, June 15. The Notice addresses stakeholder feedback on RAD’s transactional and operational issues, and also incorporates key...more
On Monday, the United States District Court for the District of Columbia issued a scathing opinion that struck down HUD’s disparate impact rule. The disparate impact rule, also referred to as a ”discriminatory effects”...more
On Friday, October 3, 2014, HUD released a notice announcing new “Qualified Census Tract” (“QCT”) and “Difficult Development Area” (“DDA”) designations for purposes of the low-income housing tax credit under Section 42 of the...more
On March 24, 2014, the Fifth Circuit was the first Circuit to directly adopt HUD’s new disparate impact rule. Inclusive Communities Project v. Texas Dep’t of Hous., 2014 WL 1257127 (5th Cir. Mar. 24, 2014). Now, a challenge...more
Yet another Fair Housing Act disparate impact case may find its way to the U.S. Supreme Court. After losing on appeal at the Fifth Circuit in March, the Texas Department of Housing and Community Affairs (Texas DHCA) recently...more