News & Analysis as of

Tax Incentives

Eversheds Sutherland (US) LLP

Panama - New incentives for forestry activities

Panama has adopted legislation renewing and expanding tax incentives and reimbursements for forestry activities in the country. Law No. 69 of October 30, 2017, creates an incentive program for forest cover and natural forest...more

Bracewell LLP

After the Dust Settles: Recapping Certain Tax Reform Provisions Affecting Exempt Organizations

by Bracewell LLP on

As is well known, on December 22, 2017, President Trump signed the Tax Cuts and Jobs Act (the “Final Bill”) into law. During the course of this massive legislative effort, various provisions affecting tax-exempt organizations...more

Pullman & Comley, LLC

Connecticut 2018 Environmental Legislative Update - End of Session Wrap-Up Report

by Pullman & Comley, LLC on

Passed Bills: Significant 2018 Environmental Public Acts - PA 18-82: Climate Change and Resiliency - This act on climate change planning and resiliency contains four principal elements: adoption of a Connecticut-defined...more

Orrick, Herrington & Sutcliffe LLP

Focus on Innovative Start Ups

A company strongly inclined to technological innovation with no limitations as to the sector (from digital to manufacturing, from trade to agriculture) - Did you know there are many tax benefits (and otherwise) in the...more

Bradley Arant Boult Cummings LLP

Tax Cuts and Jobs Act Taxes Some Incentives - ACREL News & Notes

Section 118 provides “[i]n the case of a corporation, gross income does not include any contribution to the capital of the taxpayer.” The regulations promulgated under Section 118 under prior law provide, with respect to...more

Miles & Stockbridge P.C.

Opportunity Zone Program Opportunities

by Miles & Stockbridge P.C. on

The “Opportunity Zone Program” (“OZP”) was enacted as part of the Tax Cuts and Jobs Act of 2017 and is the first new economic development tax incentive program since the New Markets Tax Credits Program was enacted in 2000....more

Whitman Legal Solutions, LLC

Tax Cuts and Jobs Act Changes Incentives for Fund Managers

Imagine you are a professional musician who is building a performance career. You hire an artist manager to promote you, obtain performance gigs, and to negotiate contracts for your gigs for a period of five years. Your...more

Parker Poe Adams & Bernstein LLP

Qualified Opportunity Zones Open Greater Development Opportunities in Georgia

Much ink has been devoted in recent years to the widening income gap in our country, but as we noted in our January blog, “Rural Development Council Works to Keep Georgia On Your Mind,” geographic disparities since the Great...more

Morrison & Foerster LLP

Capturing Carbon — Tax Credits: A Reinvigorated Climate Opportunity for Developers and Investors

by Morrison & Foerster LLP on

The powerful momentum behind clean energy promises real progress in the fight against global climate change. Mounting scientific evidence urges, however, that to win: We cannot just reduce the carbon-intensity of the energy...more

Pierce Atwood LLP

Tax Reform’s Changes To The Treatment Of Non-Shareholder Contributions To Capital

by Pierce Atwood LLP on

The 2017 tax reform act amended Section 118 of the Internal Revenue Code, to dramatically reduce the ability of a corporation to exclude from its gross income grants that the corporation receives from federal, state, or local...more

Ropes & Gray LLP

China Announces New Initiatives to Level the Playing Field for Innovative and Generic Drugs

by Ropes & Gray LLP on

China’s Government will launch several incentives to enhance accessibility of innovative drugs, especially imported oncology drugs. The State Council, China’s cabinet, has decided not to apply any tariff on imported drugs,...more

Dentons

Investment and development grants and incentives for companies operating in Poland

by Dentons on

In 2018, Polish companies can benefit from over 11 billion PLN of non-refundable grants for development (operating costs) and investment (infrastructure costs) activities. They can also benefit from high limits of tax...more

Bowditch & Dewey

Trump’s Tax Reform: Effect on Nonprofits

by Bowditch & Dewey on

The Administration’s frenzy to pass “tax reform” created tax breaks for some—I’m looking at you, the Trump family—increased taxes for others, and confusion for everyone, at least until the IRS is able to promulgate official...more

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

Preserving Texas History and the New Texas Premium Tax Credit

Texas insurers may now be able to buy premium tax credits at a discount. In 2013, the 83rd Legislature established the Texas Historic Preservation Tax Credit Program, which allowed for companies engaged in restoration of...more

Holland & Knight LLP

Six Tips for Tribal Governments to Reduce Tribal Member Taxes in 2018

by Holland & Knight LLP on

• President Donald Trump on Dec. 22, 2017, signed the Tax Cuts and Jobs Act, the first major overhaul of the U.S. tax system in over 30 years. • Although few of the enacted provisions are specific to Indian Country, several...more

Womble Bond Dickinson

Maryland leading the charge with energy storage tax credits

by Womble Bond Dickinson on

On January 1, 2018, the Maryland Energy Administration (MEA) kicked off a program designed to encourage installation of energy storage systems in the state of Maryland. This program comes on the heels of supporting...more

Carlton Fields

Tax Incentive for Paid Family Medical Leave May Alleviate FMLA Benefit Complications

by Carlton Fields on

Not only does the Tax Cuts and Jobs Act contain a tax incentive to promote the offering of paid family medical leave (FML), but it creates a lower-cost way to eliminate common complications that arise when employees are...more

Bowditch & Dewey

Tax Cuts and Jobs Act Effect on ABLE Accounts and 529 Funds

by Bowditch & Dewey on

Based on changes implemented by the Tax Cuts and Jobs Act, this is an update on a previous post written by Eileen Y. Lee Breger in May 2017, “Families Can Use a Tax-Advantaged ABLE Account to Save for Disability...more

Taylor English Duma LLP

Georgia Film Tax Credit Expanded to Post-Production

by Taylor English Duma LLP on

For taxable years beginning on or after January 1, 2018, the Georgia legislature has expanded the film credit to cover “qualified post-production expenditures.” What is unique about this new law is that qualified...more

Bricker & Eckler LLP

Local governments need more transparency for tax abatements, report says

by Bricker & Eckler LLP on

New rules by the nonprofit Governmental Accounting Standards Board [GASB] “can encourage local governments to be more transparent regarding their tax abatements,” says a report by Policy Matters Ohio, according to a recent...more

McCarter & English, LLP

New Tax Law Provisions Encourage Investments In Low-Income Communities

by McCarter & English, LLP on

New tax incentives for investments in low-income communities were created under the recent federal tax legislation, Public Law 115-97 (the "Act"), signed into law on December 22, 2017. Investors selling any property may elect...more

Locke Lord LLP

Podcast Episode 15 – Development Credits, Permitting, and Ripeness with Mark Miller of Pacific Legal Foundation

by Locke Lord LLP on

Locke Lord LLP’s Eminent Domain team hosts an original podcast series. In Episode 15, Mark Miller of the Pacific Legal Foundation joins us to talk about three cases that PLF is involved in presently, including the case of...more

Benesch

City of Columbus Announces New Policy for Tax Incentives

by Benesch on

On January 29, 2018, Columbus Mayor Andrew Ginther and City Council announced a new policy for tax incentives that would significantly change the way in which tax abatements and other incentives are structured in certain...more

Holland & Knight LLP

Tax Reform's New Incentives for Investments in Low-Income Communities: Part 2

by Holland & Knight LLP on

• Part 1 of this series of Holland & Knight alerts described a new tax incentive contained in the Tax Cuts and Jobs Act for investments in low-income communities designated as "Opportunity Zones." Part 1 also explained the...more

Holland & Knight LLP

Tax Reform's New Incentives for Investments in Low-Income Communities: Part 1 - State Governors Given Responsibility for...

by Holland & Knight LLP on

• A new tax incentive in the recently enacted Tax Cuts and Jobs Act would allow investors selling appreciated securities or other investment property to defer tax on those gains to the extent that the proceeds are reinvested...more

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