Over the last four months, New York’s Appellate Division has finally begun to address constitutional challenges to the state’s Foreclosure Abuse Prevention Act (FAPA), an act that became effective in December 2022 and...more
Last week marked the close of a major legal dispute under Maine law regarding the applicability of retroactive laws to development projects already under construction. The issue in the case was one of fundamental fairness:...more
This week, the Court addresses the retroactive effect of a preemption decision by the Federal Motor Carrier Safety Administration, and the constitutionality of California’s prohibition on an incumbent appearing on the ballot...more
On December 26, 2019, in Matter of Mackenzie Hughes LLP v. New York State Tax Appeals Tribunal, the New York Supreme Court, Appellate Division, held that New York’s retroactive decertification of Qualified Empire Zone...more
Retroactivity is an endemic problem in the state tax world. In this year alone, we have seen retroactive repeal of the Multistate Tax Compact (MTC) in Michigan, as well as significant retroactivity issues in New York, New...more