David Nagle

Sullivan & Worcester

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Massachusetts Brownfields Tax Credit

In a bid to rehabilitate the Brownfields Tax Credit ("BTC") application and approval process, the Massachusetts Department of Revenue ("DOR") has issued final regulations (830 CMR 63.38Q.1) and new administrative procedures...more

7/22/2021 / Brownfield Properties , Contaminated Properties , Final Rules , Income Taxes , Redevelopment , Tax Credits

SALT Cap Workaround and Other Tax Provisions in the Pending Massachusetts FY22 Budget

On Friday, July 9, the Massachusetts Legislature voted in favor of the Conference Committee’s revised fiscal year 2022 (FY22) budget bill, House No. 4002[1] (budget bill). The Governor has until Monday, July 19 to either...more

7/15/2021 / Income Taxes , Local Taxes , Pass-Through Entities , SALT , State Taxes , Tax Credits , Tax Cuts and Jobs Act , Tax Planning , Tax Reform

The Supreme Court Denies Complaint in New Hampshire v. Massachusetts, Heightening the Importance of Individual Refund Claims

The United States Supreme Court ("Supreme Court") denied New Hampshire’s bid to strike down as unconstitutional the Massachusetts regulation that governs personal income taxation for nonresidents who have been telecommuting...more

7/8/2021 / Constitutional Challenges , Denial of Certiorari , Income Taxes , Non-Resident Income Taxes , Non-Residents , Remote Working , SCOTUS , Solicitor General , Telecommuting

Massachusetts DOR Authorizes 2018 Payments, But Congress Says No

On the evening of December 15, 2017, Congress released the Conference Report on its Tax Cuts and Jobs Act (the "Act"). Among the provisions is one that prevents individuals from claiming an itemized deduction in 2017 for...more

12/18/2017 / Income Taxes , Itemized Deductions , Standard Deduction , State and Local Government , Tax Deductions , Tax Planning , Tax Reform , Trump Administration

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