2026 IRS Dirty Dozen: Key Scams to Watch For
REFRESH Loot and an Introduction to Private Foundation Rules - Part 1
REFRESH Five Tax Traps for Business Lawyers Advising Nonprofit Organizations
Business Better Podcast Episode: Bridging Campuses: Legal Insights on Education Industry Consolidation - Public Finance
Business Better Podcast Episode: Bridging Campuses: Legal Insights on Education Industry Consolidation - Real Estate and Tax
Nonprofit Basics: Unrelated Business Income Tax: Debt Financed Income - Part 3
Nonprofit Basics: Unrelated Business Income Tax: Basic Rules for Charities - Part 1
Nonprofit Quick Tip: State Filings in Massachusetts and Connecticut
EV Tech Series: The Inflation Reduction Act’s Impact on the Energy Industry With Judy Kwok and Marc Machlin - Battery + Storage Podcast
Tribal Tax Exemption Under McGirt Gains Preliminary Victory
Taking the Sting Out of Death Taxes with Dylan Metzner, Jones & Keller
ATTENTION ALL CADETS!
One Note Samba
Podcast: State Taxation of Digital Health Products
Investment Management Roundtable Discussion – Personal Estate Planning
Podcast: Credit Funds: Withholding Tax on European Investments
Podcast: Tax Reform and Its Impact on Exempt Organizations, One Year In
Podcast: Credit Funds: The Benefits, Challenges and Applications of Treaty Fund Structures When Investing in Credit
Podcast - New Unrelated Business Taxable Income Liability for Providing Certain Fringe Benefits
Effective June 5, 2026, new data centers in Oregon are barred from accessing the state's largest property tax incentive program, marking a pivotal moment in an increasingly complex regulatory landscape. A moratorium included...more
In this update, we provide a summary of important VAT and Customs Tax developments from May 2026 with implications for global business operations....more
Irish Revenue has updated its Tax and Duty Manual on the VAT treatment of debt factoring and invoice discounting to reflect the CJEU decision in Kosmiro. ...more
As a preliminary remark, the Italian Tax Authority limits its analysis to VAT, since customs duties fall within the jurisdiction of the Italian Customs Authority and, therefore, lie outside the scope of the ruling. In...more
The Oneida County Industrial Development Agency adopted a new Uniform Tax Exemption and Agency Benefits Policy (the “Policy”) for rental and owner-occupied projects, expanding its prior market-rate rental housing policy and...more
A Transformational Planning Tool for Disability Financial Independence - The Achieving a Better Life Experience (ABLE) account, authorized under Internal Revenue Code § 529A, represents one of the most significant...more
Recent case law from the Court of Justice of the European Union (CJEU) confirms a restrictive approach to treating multiple elements as a single supply for VAT purposes....more
Key Takeaways: Congress is considering expanded Schedule H reporting requirements for certain tax-exempt hospital organizations required to file Form 990 to require more detail on community benefit, charity care, 340B...more
It is the most natural estate plan anyone can think of. You sit down with your spouse and agree: “If I go first, you get everything. When you go, the kids split what is left.” It’s simple, it’s fair, and it reflects your...more
A proposed constitutional amendment was passed by both chambers of the Florida Legislature during a special session yesterday. The measure will appear on the November 2026 general election ballot and requires 60% voter...more
The United States Department of the Treasury (Treasury Department) and the Internal Revenue Service (IRS) published new proposed Section 892 regulations (2026 Proposed Regulations) regarding the applicability dates of...more
Connecticut has long grappled with the proper manner in which to value property devoted exclusively to house low- and moderate-income individuals, with court decisions coming down on different sides of the issue...more
Las personas naturales o jurídicas que hayan adquirido vehículos eléctricos o híbridos en Colombia en los últimos cinco años pueden recuperar el monto pagado por concepto de impuesto al valor agregado (IVA) mediante un...more
As discussed in a prior alert, Oregon enacted a tax bill that, in part, decouples from the beneficial federal tax regime for sales of qualified small business stock (QSBS). As a result, Oregonians selling QSBS will have to...more
Data center development has been at the center of the economic development conversation in 2026 as states and communities have been debating both the economic development incentive programs for data centers and the positive...more
A municipal stormwater charge imposed by the Borough of West Chester (Borough) was determined to be a tax, and not a fee, by the Pennsylvania Supreme Court. The Borough of West Chester v. Pennsylvania State System of Higher...more
"Just want to give you a little tip. Just keep an eye out for that." With those words on May 20, Kenneth Kies, Treasury's assistant secretary for tax policy and acting IRS chief counsel, put the tax planning community on...more
The Pennsylvania Supreme Court recently ruled that a tax-exempt organization did not have to pay a Storm Water Management Fee because the charge was a tax and not a fee. This ruling provides a refund opportunity for any...more
Many in the wine industry are part of a legacy, or hope to create one, where properties and business interests are ultimately passed down to the next generation and beyond. While many plan to pass these long-term assets along...more
As demand for AI and cloud-computing infrastructure continues to accelerate, data center development has become an increasingly important issue for commercial real estate developers, utility companies, municipalities, and...more
UPDATE — May 20, 2026: On May 19, 2026, the Governor signed S. 853 into law, enacting the temporary processing freeze on certain Exemption Statute applications discussed below....more
It’s not just a crying baby keeping many new parents up at night—rising education costs have made planning for a child’s future a top concern. Section 529 accounts have long served as a powerful tax‑advantaged tool to help...more
Welcome to our second roundup of recent notable Law Court decisions (our previous roundup for January and February of 2026 is available here). Lots of interesting stuff here on legal topics as far-ranging as qualified and...more
Key Points - This is the second late-session bill affecting the nonprofit housing property tax exemption. As covered in our May 12, 2026, client alert, H. 5006 was amended on the Senate floor to rewrite the exemption under...more
Much has been written about IRC Section 1202. Section 1202 affords non-C corporation taxpayers who sell a corporation’s qualified small business stock (“QSBS” or “1202 Stock”) issued after July 4, 2025 (and who satisfied the...more