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Infrastructure › Excise Tax

Mitchell, Williams, Selig, Gates & Woodyard,...

95th Arkansas General Assembly/Water Authorities: Legislation Proposed Providing Exemption from Excise Taxes

Mitchell, Williams, Selig, Gates & Woodyard,... on

House Bill 1687 has been introduced which would amend the law concerning the tax exemptions applicable to a water authority. The Bill was introduced by Representative Kendra Moore of Lincoln and Senator Bart Hester of...more

Foley & Lardner LLP

The Infrastructure Investment and Jobs Act Reinstates the Superfund Tax, Starting July 1, 2022

Foley & Lardner LLP on

The Infrastructure Investment and Jobs Act, signed at the end of 2021, reinstates the Superfund chemical excise taxes under Sections 4661 and 4671 of the Internal Revenue Code. These taxes were in place until 1995 to fund the...more

BakerHostetler

IRS Provides Initial and Limited Guidance on Newly Reinstated ‘Superfund Tax’

BakerHostetler on

Last month, the IRS published Notice 2021-66, issued in response to the Infrastructure Investment and Jobs Act’s (Jobs Act) reinstatement of the previously expired “Superfund Tax”—an excise tax imposed on manufacturers,...more

Orrick, Herrington & Sutcliffe LLP

Leveraging SB1 Funding: Considerations for California Public Entities Entitled to Receive SB1 Revenues and their Financial...

Orrick, Herrington & Sutcliffe LLP on

In April 2017, the Road Repair and Accountability Act of 2017 was enacted in California (also known as California Senate Bill “SB1”). Key facts about SB1 are as follows...more

Stoel Rives LLP

Oregon's New Vehicle and Bike Taxes

Stoel Rives LLP on

Famously opposed to a “sales” tax (except on marijuana), Oregon will soon add a half-percent “privilege” tax on new car dealers to its growing list of excise taxes, including car rentals and transient lodging, not to mention...more

Nexsen Pruet, PLLC

NC Legislative Update for July 2015 #2

Nexsen Pruet, PLLC on

This Week - After a week-long summer recess, lawmakers returned to Raleigh to resume the business of the State. The House finally appointed budget Conferees on Tuesday, nearly a month after receiving the Senate version...more

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