Marijuana to Schedule III: What Changes, What Doesn’t, and What Comes Next
6 Key Takeaways | Update on Significant Unclaimed Property Issues
5 Key Takeaways | New York Tax Developments
Childcare Benefits Under the Big Beautiful Bill: What's the Tea in L&E?
New Tips and Overtime Guidance, NLRB Circuit Split, and Stalled Nomination- #WorkforceWednesday® - Employment Law This Week®
GILTI Conscience Podcast | From GILTI to NCTI: Unpacking the 2025 Tax Overhaul
Tax Talk with Josh Wykle – The Big Beautiful Bill & Overtime Deductions: What's the Tea in L&E?
GILTI Conscience Podcast | Adapting to Tariff Volatility in International Business
Key Advantages of Using REITs by Funds for Foreign Investors — The Tax Blueprint Podcast
Managing the Financial Impact of Tariffs on Your Government Contract
Key Advantages of Using REITs by Funds for Tax-Exempt Investors — The Tax Blueprint Podcast
Episode Three: Choice of Entity and Inbound Transactions
5 Key Takeaways | The Illinois Franchise Tax: A Trap for the Unwary - and Even the Wary
Key Advantages of Using REITs by Funds for US Individuals and GP Stakeholders — The Tax Blueprint Podcast
AGG Talks: Cross-Border Business Podcast - Episode 31: The Ripple Effects of Tariffs and Transfer Pricing on Global Business
The Federal Tax Deductions for Tips and Overtime Pay: Opportunities for Restaurants Employers
Building Your Future at Holland & Knight: Jennifer Karpchuk's Move to Grow the State and Local Tax Practice
Navigating U.S.-China Relations: Lessons From History for Today’s Global Economy
From Legislation to Implementation: Understanding Section 1202 Changes — Troutman Pepper Locke Podcast
A Good Lickin'
For startup founders seeking to reduce their potential tax exposure through a Section 83(b) election, timing matters. ...more
The Internal Revenue Service has announced plans to roll out a new settlement initiative aimed at reducing the significant backlog of conservation easement cases currently pending before the U.S. Tax Court and the examination...more
In a recent decision, the Wisconsin Tax Appeals Commission drew a bright line for sourcing receipts from software for sales factor apportionment purposes: without a contract with the end-user, a company cannot source receipts...more
Trump Accounts are a new, tax-favored savings vehicle for minors created under the One, Big, Beautiful Bill Act....more
In late December 2025, the Tennessee Department of Revenue (the Department) posted Revenue Ruling #25-10, which concluded that the Tennessee business tax does not apply to Bitcoin teller machines, citing Business Tax...more
A spousal lifetime access non-grantor trust (often referred to as a "SLANT") is an irrevocable trust structured to benefit the donor's spouse, while avoiding grantor trust treatment for income tax purposes. The structure is...more
On December 31, 2025, the New York State Department of Environmental Conservation (NYSDEC) finalized important amendments to the regulations that implement its remedial programs, including the Brownfield Cleanup Program (BCP)...more
Buried inside the annual defense spending bill, the National Defense Authorization Act, is the “Holding Foreign Insiders Accountable Act,” which was signed into law by President Donald Trump on December 18, 2025....more
A proposed California ballot initiative – “The 2026 Billionaire Tax Act” (also known as Initiative 25-0024) – has been getting a lot of attention, and it could have implications for business valuations, capital structures and...more
The West Virginia Legislature started its 60-day regular session on January 14, 2026 at breakneck speed with a total of 565 bills – 306 in the House and 238 in the Senate – introduced on the first day and with new leadership...more
The Court of Appeal affirmed rulings that a water district’s groundwater replenishment charges were unconstitutional “taxes” because the District failed to prove the cost-allocation requirement of Proposition 26’s...more
Cross‑border marriages are becoming increasingly common, and so are the estate planning surprises that come with them. If at least one spouse is not a U.S. citizen, familiar tools like the unlimited marital deduction and...more
Recent changes to how the U.S. Postal Service determines postmark dates introduce new timing risks for contracts, filings, and payments that rely on postmark-based deadlines. Companies should review their contracts and...more
Welcome to this week’s edition of Tax Bytes. Our team of tax lawyers is actively monitoring for federal and international tax developments and issues of note. Each week we pull together the items we deem most important to...more
Fairfax County unveiled a proposed Revitalization and Redevelopment Economic Incentive Program (RREIP), which, among other incentives, will allow up to a 10-year real estate tax abatement for certain projects. The new program...more
The Organisation for Economic Co-operation and Development (OECD) recently released its highly anticipated Side-by-Side (SbS) package, marking a significant step in alleviating the application of the global minimum tax rules...more
When it comes to estate planning, trusts are among the most versatile and powerful tools available. They allow you to manage your assets, protect your legacy, and provide for loved ones with clarity and control. ...more
House and Senate Lawmakers Reach Deal on FSGG Funding: On Sunday, lawmakers released the Fiscal Year (FY) 2026 Financial Services and General Government (FSGG) appropriations bill and joint explanatory statement. The bill...more
As reported in Part 4 of our 2025 End of Year Plan Sponsor “To Do List, Section 6039 of the Internal Revenue Code (the “Code”) requires employers to provide a written information statement to each employee or former employee...more
The sweeping changes made by the legislation commonly known as the One, Big, Beautiful Bill Act (OBBBA) included permanent 100% first year bonus depreciation for qualified property acquired and placed in service after January...more
On December 11, 2025, two bills addressing data centre development in the province received Royal Assent: Bill 8 enacted the Utilities Statutes Amendment Act, 2025, which amends the Electric Utilities Act (EUA) to...more
As tax season approaches it is important for you to begin gathering your tax documents. The earlier you gather your documents and make decisions about filing your return, the quicker your tax return will be processed, filed,...more
If you reside in New Jersey (or have substantial ties to the state), estate planning isn’t just about wills, trusts or who gets Grandma’s china—it’s also about considering how taxes may erode what your loved ones receive....more
Even in the digital age, most federal and many state agencies consider important documents (like tax returns) filed on time if the filer can prove the documents were mailed by the due date. The postmark (really, a stamp with...more
In passing the Agriculture, Rural Development, Food and Drug Administration, and Related Agency Act, Congress closed the hemp loophole effective Nov. 12, 2026, sending shock waves through the estimated $30 billion national...more