News & Analysis as of

Tax-Exempt Bonds

Mixed Messages on PABs: Fit for the Chopping Block or Cornerstone of Infrastructure Finance?

by Bracewell LLP on

Only a few months ago, the public finance industry was shaken when the U.S. House of Representatives proposed to eliminate tax-exempt private activity bonds (“PABs”), despite previous assurances that tax reform would not...more

Tax Act Could Impact Tax-Exempt Bonds

by Bowditch & Dewey on

One of the key components of the recently passed Tax Cuts and Jobs Act is the reduction in the corporate tax rate from 35 percent to 21 percent for tax years beginning after December 31, 2017. Banks, financial institutions,...more

Helping Non-Profits Navigate Tax and Labor Issues

by Proskauer For Good on

Amanda Nussbaum, a partner in the Tax Department and a member of the Not-for-Profit Group at Proskauer, chairs a comprehensive seminar each fall for non-profits to discuss current developments and topics of interest related...more

Tax Reform Actualized and the Impact on Affordable Housing and Community Development

by Ballard Spahr LLP on

As we know, the President has signed what was originally titled Tax Cuts and Jobs Act, the most significant overhaul to the U.S. Tax Code since 1986. The President signed the Act into law after the first of the year in order...more

Interest Rate Increase Coming for Many Tax-Exempt Borrowers

by Holland & Knight LLP on

Many states, local governments and conduit borrowers (e.g., 501(c)(3) not-for-profit corporations) have directly placed tax-exempt loans (secured by the issuance of notes or bonds) with lenders, such as banks and their...more

The New Tax Law: Impact on Illinois Local Governments

by Holland & Knight LLP on

The new tax reform law – the Tax Cuts and Jobs Act – has been extensively reported in a variety of media outlets. Most discussions focus on the reduction in individual and corporate tax rates, the availability of deductions...more

The Tax Reform Roller Coaster Ends – Summary of Provisions Affecting Public Finance

by Bracewell LLP on

On December 22, 2017, the President signed the Tax Cuts and Jobs Act (the “Final Bill”) into law, bringing an end to the nearly two-month rollercoaster ride that had the public finance industry white-knuckled and a little...more

Tax Reform’s Effect on the Sports Industry

by Proskauer - Tax Talks on

On Friday, December 22, 2017, President Trump signed into law H.R. 1, the $1.5 trillion tax reform law known as the Tax Cuts and Jobs Act (the “Tax Reform Act”). This alert describes provisions of the Tax Reform Act that we...more

New Corporate Income Tax Rates May Trigger Reissuance Consequences For Tax-Exempt Bonds

by McCarter & English, LLP on

H.R. 1, signed into law on December 22, 2017, reduces the maximum federal corporate income tax rate from 35% to 21% for tax years beginning after December 31, 2017. This change in the corporate income tax rate may result in a...more

Update: Several Ways Final Tax Reform Legislation Will Change Healthcare

by Morgan Lewis on

Tax-exempt bond financing, an anticipated impact to philanthropic donations, repeal of the individual mandate, and taxation of highly compensated executives are among the changes for 2018....more

UPDATE: President Trump Signs Tax Reform Legislation Into Law Early

by Ballard Spahr LLP on

On December 22, 2017, President Donald Trump signed into law the most far-reaching tax reform legislation in a generation after Congress approved a short-term spending bill on Thursday, which will keep the government funded...more

President Trump Signs Tax Act; Makes Legislation Official

by Sherman & Howard L.L.C. on

On December 20, 2017, Congress passed the “Tax Cuts and Jobs Act” (the “Tax Act”) under its power to reconcile the 2018 federal budget. The President signed the Tax Act into law on December 22, 2017....more

House, Senate Pass Tax Cuts and Jobs Act; Private Activity Bonds Saved

by McNees Wallace & Nurick LLC on

2018 will be a year of monumental tax law changes following the recent approval by the House and Senate of the Tax Cuts and Jobs Act. President Donald Trump is expected to sign the bill into law in the coming days. While the...more

Tax Reform: Key Provisions for Tax-Exempt Organizations

by Ropes & Gray LLP on

After much uncertainty surrounding competing bills, the House of Representatives voted to pass comprehensive tax reform legislation (the “Act”) on December 20, 2017, shortly after the Senate passed the measure. The Act will...more

The Impact of Tax Reform on Michigan Municipalities and School Districts

by Miller Canfield on

The U.S. House and Senate have approved the reconciled tax reform bill that was reported out of the House and Senate Conference Committee last week. The bill was passed on Dec. 20, 2017, and has been sent to the President for...more

Tax Bill Causes Alarm for Some Charities and Tax-Exempt Organizations

by Polsinelli on

The Tax Cuts and Jobs Act, which has been renamed the Amendment of 1986 Code, was signed into law by President Trump on December 22, 2017. Many are calling it the most sweeping overhaul to the United States tax system in...more

Trump Signs Tax Bill Into Law

President Trump signed the tax reform bill into law today....more

Tax Cuts & Jobs Act – Impact on Tax Credits

by Butler Snow LLP on

The U.S. House and Senate have now each passed the Tax Cuts and Jobs Act (H.R.1) and have sent the bill to President Trump’s desk for final passage. The final bill is expected to cost nearly $1.5 trillion over the next ten...more

Impact of “Tax Cuts and Jobs Act” on Important Federal Tax Credits

The “Tax Cuts and Jobs Act” (the Act) has passed both chambers of Congress and is expected to be signed by President Trump on or before January 3, 2018. The final agreement among House and Senate Republicans includes rate...more

Tax Cuts & Jobs Act – Impact on Bonds

by Butler Snow LLP on

The U.S. House and Senate have now each passed the Tax Cuts and Jobs Act (H.R.1) and have sent the bill to President Trump’s desk for final passage. The final bill is expected to cost nearly $1.5 trillion over the next ten...more

The Final Tax Bill: A Thoughtful Analysis

by Ballard Spahr LLP on

Earlier yesterday, both the House and the Senate passed the Tax Cuts and Jobs Act of 2017 (the final bill). With the signature of President Donald J. Trump, it will become law. The tax legislation represents the biggest...more

Provisions of the Final Tax Reform Bill Affecting Nonprofit Tax-Exempt Organizations

On December 20, 2017, the Senate and House of Representatives passed H.R. 1, known as the “Tax Cuts and Jobs Act” (“Tax Reform Bill”). President Trump is expected to sign the Tax Reform Bill by early January. The Tax Reform...more

Just-Passed Tax Cuts and Jobs Act Will Significantly Impact Higher Education

by K&L Gates LLP on

House and Senate Republicans passed a comprehensive tax reform bill on December 20, 2017 that makes sweeping changes throughout the Internal Revenue Code affecting many educational institutions, as well as most individuals...more

GOP Tax Overhaul Saves Private Activity Bonds and Stadium Bonds, Eliminates Advance Refundings and Tax Credit Bonds

by Ballard Spahr LLP on

Participants in the municipal bond market are breathing easier after Congress passed sweeping changes to the American tax code without provisions under an earlier House bill that would have eliminated approximately 25% of the...more

Tax Bill Passes in Congress, Off to President Trump for Signature

Congress has passed the Tax Cuts and Jobs Act, and President Trump is expected to sign it almost immediately. ...more

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