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 May Revision of California’s 2024-2025 state budget seeks to block refund claims, worth approximately $1.3 billion for historical tax years, and $200 million per year going forward, by codifying informal guidance recently...more
Legislative Day 40 is a roller coaster, full of ups, downs, and zero gravity turns (also known as conference committee reports). One goes from celebrating a bill achieving final passage to lamenting a measure being gutted...more
North Carolina's House lawmakers recently unveiled their proposed two-year spending plan for the state, well ahead of the traditional schedule. The proposed nearly $30 billion budget would set a new record high for state...more
In my most recent column for State Tax Notes, I look at several bills that did and didn’t pass in the latest session of the Alaska State Legislature, which adjourned in May, and at what may be on the horizon....more
Politicians and policy wonks were atwitter about the legislative propositions–and proposed budget outlays–announced by Governor Brian Kemp, Lieutenant Governor Geoff Duncan, and Speaker David Ralston at the Georgia Chamber’s...more
On November 15, 2021, after months of negotiations and four and a half months into the new fiscal year, the North Carolina General Assembly released Senate Bill 105, its proposed budget bill (the "Bill"). Both Chambers...more
Last week, Governor Mike DeWine signed the $74 billion state operating budget, which builds on the Governor’s vision for the future. The two-year spending bill (HB 110), includes nearly $162 billion in all funds...more
This week, Legislators worked on the budget bill and considered other bills. State Budget Bill - House and Senate leaders this week announced an agreement for state budget spending caps for fiscal years 2022 and 2023....more
New York’s Fiscal Year 2022 budget increases taxes on corporations and high earners and provides relief to pandemic-hit industries. Temporary increases to tax rates on corporations, individuals, and tax credits for...more
The second year of the 88th General Assembly convened on Monday. Republicans maintain their majority in both chambers, 53-47 majority in the House and a 32-18 majority in the Senate....more
As 2020 begins, activity in Raleigh resumes at a fast pace. Candidate filing for 2020 elections ended in December and Legislators return to Raleigh on Jan. 14. 2020 Elections - This will be a very active election year....more
Legislators left Raleigh this past Friday after passing bills drawing new congressional district lines and some additional appropriations bills. They plan to return on Jan. 14 for a session that may consider a variety of...more
This Alert summarizes the more significant tax provisions enacted by the North Carolina General Assembly in 2019. The most important tax changes were originally included in House Bill 966, the 2019 Appropriations Act (the...more
The impasse between Governor Roy Cooper and the General Assembly over the 2019 budget bill (H966) continued this week, as Legislators considered some additional “mini-budget” bills. The House overrode Governor Cooper’s veto...more
On June 20, 2019, the Ohio Senate unanimously approved a state budget bill, House Bill 166, which includes a new tax credit for investments made into Ohio’s opportunity zones. Originally passed unanimously by the Ohio Senate...more
After a 17-day delay, state budget negotiations concluded, and Governor Mike DeWine signed Ohio’s $69 billion two-year state operating budget into law. On June 30, lawmakers passed an interim budget, which ran through July...more
This Alert summarizes the more significant tax provisions included in House Bill 966, the 2019 Appropriations Act (the “Bill”). The Bill, a Conference Committee measure reconciling the House and Senate budget proposals, was...more
The recent passage of the state’s budget, which took effect on April 1, 2018, aims to provide relief to the middle class to combat the change in federal tax law. New York is making a concerted effort to protect...more
On March 30, 2018, the New York Legislature passed the 2018–2019 Budget Bill (SB. 7509-C/A 9509-C) (Budget Bill), which addresses several provisions of the newly enacted Tax Cuts and Jobs Act (P.L. 115-97) (TCJA) and...more
A previous Tax Alert (June 20, 2017) summarized the tax provisions in the North Carolina 2017 budget bill (the Appropriations Act of 2017) as passed by the General Assembly. The Governor later vetoed the budget bill, but the...more
The General Assembly released today the Proposed Conference Committee Substitute (the “Conference Bill”) for Senate Bill 257, the state budget bill. The Conference Bill is expected to be approved by the General Assembly later...more
The Alabama Legislature adjourned late Friday, May 19, with several tax bills crossing the finish line during the final week (and many on the last day). Both the Education Trust Fund and General Fund budgets were passed by...more
Final 2017-18 New York State Budget Bill Enacted - The New York State Budget Bill was enacted by the New York State Legislature and signed into law by Governor Andrew M. Cuomo. S. 2009-C, A. 3009-C. Among the Governor’s...more
Even though Louisiana's 2015 legislative session has concluded, the dust may be far from settled as to how increases in tax burdens meant to balance the State's budget will impact taxpayers. At least one industry trade...more
The 2014 regular session of the Alabama legislature has been underway for over two months and is nearing its end. The legislature is off this week for Spring Break, then returns on Tuesday, April 1, for three final meeting...more