News & Analysis as of

Tax Cuts and Jobs Act

Dickinson Wright

Qualified Transportation Fringe Benefits No Longer Deductible for Employers

by Dickinson Wright on

In the past, employers have been able to deduct expenses related to “qualified transportation fringe benefits” (“QTFBs”) such as qualified parking, transit passes, transportation in commuter highway vehicles, or qualified...more

Proskauer - Tax Talks

State Tax Law Updates

by Proskauer - Tax Talks on

A number of states have recently proposed or passed new laws related to state-level taxation, some of which are taxpayer-friendly and some of which are expected to impose additional tax burdens on taxpayers. They vary in...more

Moskowitz LLP

Investments and the New Tax Law

by Moskowitz LLP on

New Rules for Reits - With a few exceptions, the new tax law is favorable for REIT investors. The effective federal tax rate, on ordinary REIT dividends, has shrunk from 29.6 percent to 37 percent for individual taxpayers...more

Kilpatrick Townsend & Stockton LLP

Tax Code Changes Require Examination of Hardship Withdrawals

Hardship withdrawals from 401(k) plans have been impacted by the recent legislative enactments revising the Internal Revenue Code (the “Code”). The Tax Cuts and Jobs Act, signed into law in late 2017, indirectly limited the...more

Holland & Hart LLP

New Opportunity Zones Provide Tax Investment Advantages

by Holland & Hart LLP on

A new kind of “opportunity zones” was introduced in the “Tax Cuts and Jobs Act” that became law last December. The concept is to encourage investment in certain distressed and underserved areas. To encourage that investment,...more

Farrell Fritz, P.C.

To C or Not to C?

by Farrell Fritz, P.C. on

This Long Island Business News article quotes Farrell Fritz attorney Louis Vlahos. C-Corp offers tax treasures and traps as new code takes effect - Business people lately are eager to form or continue as C-corporations...more

Fenwick & West LLP

US Taxation of IP After Tax Reform

by Fenwick & West LLP on

Introduction - U.S. taxation of intellectual property has become astoundingly more complex after the Tax Cuts and Jobs Act. The new rules are so complex that the IRS and Treasury are still figuring out the details of how...more

Ropes & Gray LLP

Investing in Tax Receivable Agreements

by Ropes & Gray LLP on

The enactment of tax reform last December provided investors increased certainty regarding corporate tax rates for the near future. One consequence of this has been an increased interest by certain investors in purchasing...more

Fenwick & West LLP

Intellectual Property Bulletin - Summer 2018

by Fenwick & West LLP on

In This Issue - US Taxation of IP After Tax Reform - U.S. taxation of intellectual property has become astoundingly more complex after the Tax Cuts and Jobs Act. The new rules are so complex that the IRS and Treasury...more

Varnum LLP

Qualified Opportunity Zones: A Significant Tax Benefit for Investors

by Varnum LLP on

The Tax Cuts and Jobs Act, passed in December 2017, contained new Internal Revenue Code Sections 1400Z-1 and 2 aimed at developing economic growth and business in certain designated, distressed, low-income communities around...more

Moskowitz LLP

Tax Deductions You May (Or May Not) Have Lost This Year

by Moskowitz LLP on

In our last post, we listed some tax deductions that have been eliminated by the Tax Cuts and Jobs Act of 2017. In this post, we describe some deductions that you may have thought were gone, but could still be available to...more

Dickinson, Mackaman, Tyler & Hagen, P.C.

Alimony Considerations After the Tax Cuts and Jobs Act

The year 2018 is more than halfway over and that means new alimony rules imposed under the Tax Cuts and Jobs Act (TCJA) will soon take effect – and that could be good news or bad news, depending on the spouse’s situation....more

Barley Snyder

Keeping up with Pennsylvania and Federal Tax Law Changes

by Barley Snyder on

A bevy of state and federal tax changes have recently come down, and businesses across Pennsylvania should be checking to see how they affect their bottom line....more

Moskowitz LLP

Tax Deductions We Lost This Year

by Moskowitz LLP on

In its efforts to simplify the tax code, Congress included provisions in The Tax Cuts and Jobs Act of 2017 that increased the standard deduction to $12,000 for individuals ($24,000 for married couples) and either modified or...more

Foodman CPAs & Advisors

Swapping Virtual Currencies will trigger tax obligations under the Tax Cuts and Jobs Act

by Foodman CPAs & Advisors on

There are investors that have an interest in “exchanging or swapping” Virtual Currency (VC). Prior to the passage of the Tax Cut and Jobs Act (TCJA), VC investors could take the position that if they “exchanged or swapped”...more

Lowndes, Drosdick, Doster, Kantor & Reed,...

Tax Reform Improves Expensing and Depreciation Rules

The Tax Cut and Jobs Act made several key changes to the expensing and depreciation rules, which will be a boon for Senior Living businesses that tend to be real estate heavy....more

Cohen & Grigsby, P.C

Employees Need Not Make $1 Million to Trigger New Excise Tax on Tax-Exempt Organizations

by Cohen & Grigsby, P.C on

A tax-exempt organization that does not have any employee who earns $1 million or more per year might be surprised to learn that it could still be subject to the new excise tax under Section 4960 of the Internal Revenue Code....more

Eversheds Sutherland (US) LLP

New Jersey legislature passes corporate tax increases, still negotiating with governor

On June 25, 2018, the New Jersey Legislature passed Assembly Bill 4262 (the Bill) to make several changes to the New Jersey corporation business tax (CBT). Governor Phil Murphy has indicated that he may veto the entire Bill...more

Benesch

Landmarks Newsletter - Summer 2018

by Benesch on

Don’t believe everything you read about retail commercial real estate (Retail CRE). If you just looked at the headlines, then you would see that, since reaching a peak of 146.51 on July 25, 2016, the Dow Jones U.S. Retail...more

McDermott Will & Emery

CBP Issues Guidance on Alcohol Excise Tax Provisions

by McDermott Will & Emery on

On June 27, 2018, Customs & Border Protection (CBP) issued Guidance on the alcohol excise tax provisions contained in the Tax Cuts & Jobs Act (Tax Act). Key points: 1.Importers must continue to pay the full excise tax rate...more

Foodman CPAs & Advisors

Taxpayers ought to wait for IRS guidance before strategizing their SALT

by Foodman CPAs & Advisors on

On May 23, 2018, IRS released Notice 2018-54 to inform Taxpayers that IRS, in the near future, will be releasing proposed regulations, to assist Taxpayers with understanding the relationship between federal charitable...more

Bond Schoeneck & King PLLC

#MeToo Meets the Internal Revenue Code

by Bond Schoeneck & King PLLC on

The “Act to provide for reconciliation pursuant to titles II and V of the concurrent resolution on the budget for the fiscal year 2018” a.k.a. the Tax Cuts and Jobs Act of 2017 (the “Tax Act”) will, among other things, likely...more

Obermayer Rebmann Maxwell & Hippel LLP

Tax Audit Risk for Nonprofit Hospitals is Rising

Several months ago Senate Finance Committee members Chuck Grassley, R-Iowa, and Chair Orrin G. Hatch, R-Utah, stirred the hornets’ nest again for nonprofit hospitals by asking the IRS for answers regarding its oversight of...more

Stinson Leonard Street

How Charities are Motivating Donors Under the New Tax Law

by Stinson Leonard Street on

For charities, the Tax Cuts and Jobs Act enacted in December 2017 has sparked soul searching and creative solutions as concerns grow about giving challenges. ...more

Butler Snow LLP

The Corporate Tax Rate Reduction and Reissuance Concerns

by Butler Snow LLP on

We have already blogged about many of the direct impacts that the Tax Cuts & Jobs Act has had on the municipal bond market, such as the elimination of advance refundings for governmental bonds and the elimination of qualified...more

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