• President Donald Trump on Dec. 22, 2017, signed the Tax Cuts and Jobs Act, the first major overhaul of the U.S. tax system in over 30 years.
• Although few of the enacted provisions are specific to Indian Country, several...more
2/26/2018
/ Affordable Care Act ,
General Welfare Exclusion ,
Grantor Trusts ,
Health Insurance ,
Homeowners ,
Income Taxes ,
Indian Gaming ,
Indian Health Service (IHS) ,
Indian Tribal Trusts ,
Internal Revenue Code (IRC) ,
IRS ,
Minors ,
Native American Issues ,
Property Tax ,
Restructuring ,
Safe Harbors ,
SALT ,
State Taxes ,
Tax Audits ,
Tax Cuts and Jobs Act ,
Tax Deductions ,
Tax Incentives ,
Tax Rates ,
Tax Reform ,
Taxable Distributions ,
Tribal Governments ,
Tribal Lands ,
Trump Administration
Congress released the "Tax Cuts and Jobs Act" on late Friday evening, Dec. 15, 2017. This version of the bill is the result of a conference committee process to marry the different bills previously passed by the U.S. House of...more
12/20/2017
/ Alternative Minimum Tax ,
Business Taxes ,
Capital Gains ,
Carried Interest ,
Corporate Taxes ,
Depreciation ,
Dividends ,
Estate Tax ,
Foreign Subsidiaries ,
Gift Tax ,
GST ,
Income Taxes ,
IRS ,
Itemized Deductions ,
Net Operating Losses ,
Pass-Through Entities ,
Personal Exemptions ,
Proposed Legislation ,
Section 199 ,
Shareholders ,
Standard Deduction ,
Subpart F ,
Tax Code ,
Tax Credits ,
Tax Rates ,
Tax Reform ,
Trump Administration ,
U.S. Treasury
Below is a summary of recent U.S. Senate action on healthcare legislation and our outlook regarding coming issues and possible actions. Holland & Knight's Healthcare & Life Sciences Team will follow up as developments...more
8/3/2017
/ Affordable Care Act ,
Cost-Sharing ,
Disproportionate Share Adjustments ,
DSH ,
Health Insurance ,
Health Insurance Exchanges ,
Healthcare Reform ,
HELP ,
Individual Mandate ,
Legislative Agendas ,
Medicaid ,
Repeal ,
Trump Administration ,
Waivers
Both the Trump Administration and key leadership in the U.S. House of Representatives and Senate are continuing their focus on tax reform. Although details are being withheld until the Republican leadership in the House,...more
6/13/2017
/ 501(c)(3) ,
Bonds ,
Charitable Donations ,
Donor-Advised Funds (DAFs) ,
Estate Tax ,
Income Taxes ,
Private Foundations ,
Public Charities ,
Repeal ,
Standard Deduction ,
Supporting Organizations ,
Tax Code ,
Tax Exempt ,
Tax Exempt Entities ,
Tax Rates ,
Tax Reform ,
Trump Administration ,
Unrelated Business Income Tax
The U.S. House of Representatives narrowly passed H.R. 1628, the American Health Care Act (AHCA), by a vote of 217-213 on May 4, 2017, with all Democrats and 20 Republicans opposing the bill. The legislation traversed a...more
5/12/2017
/ Affordable Care Act ,
American Health Care Act (AHCA) ,
Employer Mandates ,
Essential Health Benefits ,
Federal Funding ,
Health Insurance ,
Medicaid ,
Medicaid Expansion ,
Planned Parenthood ,
Preexisting Conditions ,
Repeal ,
State Health Insurance Exchanges ,
Tax Credits ,
Trump Administration
Holland & Knight originally issued this alert in March 2017 regarding the American Health Care Act (AHCA) as it stood on that date. This client alert provides an update on the AHCA as passed by the U.S. House of...more
5/12/2017
/ Affordable Care Act ,
American Health Care Act (AHCA) ,
Cadillac Tax ,
Employer Group Health Plans ,
Employer Mandates ,
Essential Health Benefits ,
Flexible Spending Accounts ,
Health Insurance ,
Health Savings Accounts ,
Internal Revenue Code (IRC) ,
Medicare ,
Premium Subsidies ,
Proposed Legislation ,
Remuneration ,
Repeal ,
Trump Administration
The House Committee on Ways and Means and the House Energy and Commerce Committee released proposed legislation on March 6, 2017, to partially repeal and replace parts of the Affordable Care Act (ACA), which was signed into...more
3/9/2017
/ Affordable Care Act ,
Business Tax Credits ,
Cadillac Tax ,
Employee Benefits ,
Employer Mandates ,
Flexible Spending Accounts ,
Health Insurance ,
Health Savings Accounts ,
Healthcare Reform ,
Medicare ,
Medicare Part D ,
Remuneration ,
Repeal ,
Trump Administration
Congressional Republican leaders have indicated that they will approach the repeal and replacement of the Affordable Care Act in three steps: 1) repeal and replace through the so-called "budget reconciliation" process; 2)...more
3/9/2017
/ Affordable Care Act ,
Employer Mandates ,
Health Insurance ,
Health Savings Accounts ,
Healthcare Reform ,
Individual Mandate ,
Medicaid ,
Proposed Legislation ,
Repeal ,
Tax Credits ,
Trump Administration
Holland & Knight issued an alert in May 2016 regarding litigation by the U.S. House of Representatives against the Obama Administration and the decision of the U.S. District Court for the District of Columbia enjoining any...more
With the advent of a Republican-controlled White House and Congress, many who work in Washington, D.C., on behalf of Indian tribes may be tempted to adopt a defensive posture. But while it always is important to defend tribal...more
11/21/2016
/ Affordable Care Act ,
Bonds ,
E-Commerce ,
Employee Benefits ,
Excise Tax ,
Health Insurance ,
Internal Revenue Code (IRC) ,
Internet Retailers ,
LIHTC ,
Low-Income Issues ,
Medicaid ,
Native American Issues ,
NDAA ,
NLRA ,
NLRB ,
Pensions ,
Proposed Legislation ,
Sovereign Immunity ,
Tax Deductions ,
Tax Reform ,
Tribal Governments ,
Trump Administration