News & Analysis as of

Tax Reform

Ropes & Gray Podcast - Lender Management LLC v. Commissioner of Internal Revenue

by Ropes & Gray LLP on

In this Ropes & Gray podcast, Gabby Hirz, counsel in the tax controversy group, is joined by Loretta Richard, a partner in the tax and benefits group and co-founder of the tax controversy group, and Christi Lazo, counsel in...more

Practical Insights on Tax Reform: Impact on Individuals

On December 22, 2017, President Trump signed into law legislation, known as the Tax Cuts and Jobs Act (“TCJA”), which is the most extensive overhaul of the United States of the Internal Revenue Code (the “Code”) in 30 years....more

Iowa Statehouse Report - Week 15

by Davis Brown Law Firm on

This week was the scheduled end of the 2018 General Assembly. However, the Governor and leaders in both chambers have much work to do to agree upon and finalize a tax reform package and the 2019 budget before they can adjourn...more

Illinois Quarterly Review

by Reed Smith on

An overview of recent noteworthy court decisions, rulings, regulations, and pending tax tribunal petitions concerning Illinois state and local taxes. FEDERAL TAX REFORM - Department of Revenue offers guidance on the...more

New Mexico Administrative Hearings Office Issues Timely Opinion Regarding State Taxation of Subpart F Income and Dividends from...

by McDermott Will & Emery on

Earlier this month, the New Mexico Administrative Hearings Office issued an opinion that addressed the questions on the minds of many state tax professionals in the wake of federal tax reform: under what circumstances can a...more

Podcast - New Unrelated Business Taxable Income Liability for Providing Certain Fringe Benefits

by Ropes & Gray LLP on

In this Ropes & Gray podcast, tax counsel Morey Ward is joined by tax partner Kendi Ozmon and tax counsel Gil Ghatan to discuss one of the key provisions for tax-exempt organizations from the Tax Cuts and Jobs Act (TCJA) –...more

FY2019 Massachusetts Budget Update: House Ways and Means Budget

On Wednesday, April 11, the House Ways and Means Committee proposed a $40.991 billion budget for FY2019 that represents an increase of $1.24 billion, or 3.1 percent, above FY2018 spending levels. The budget proposes $83...more

The Qualified Business Income Deduction (Section 199A): Interim Guidance

The Tax Cuts and Jobs Act (the “TCJA”) was signed into law by President Trump on December 22, 2017. The law generally goes into effect for taxable years beginning after December 31, 2017. One of the overriding purposes of the...more

Opportunity Zones in Alabama (and 19 Other States) Certified by Treasury Department - What Happens Next?

by Balch & Bingham LLP on

On April 18, the Treasury Department certified the list of 158 Opportunity Zones submitted by Governor Kay Ivey on March 21, 2018. This certification marks the last step in the Opportunity Zone selection process and means...more

Wayfair Oral Arguments: U.S. Supreme Court Sharply Divided on Sales Tax for e-Commerce

The U.S. Supreme Court on April 17, 2018 heard oral arguments in South Dakota v. Wayfair, on whether the justices should overrule the 1992 Quill decision, which prevents states from collecting sales taxes from vendors who...more

IRS Issues FAQs on Paid Family and Medical Leave Tax Credit

by Littler on

The IRS has issued FAQs to provide guidance to employers relating to portions of the newly enacted Tax Cuts and Jobs Act of 2017 that created the Paid Family and Medical Leave Tax Credit....more

Legislation Creating Opportunity Zones Offers Significant Tax Benefits — An Overview

by Sullivan & Worcester on

Recent federal tax legislation introduced "Opportunity Zones," a new community reinvestment tool designed to use tax incentives to drive long-term investment to rural and low-income urban communities throughout the nation....more

French Finance Bill for 2018 – Changes Impacting High Net Worth Individuals

by White & Case LLP on

The French finance bill for 2018 (the "Bill") enacts several tax changes announced by President Emmanuel Macron. While the Bill contains significant changes impacting corporate and individuals' taxpayers, this overview is...more

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

Your Daily Dose of Financial News

by Robins Kaplan LLP on

China announced yesterday that it was loosening its rules forcing foreign carmakers to link up with a local partner before building factories in China—a move that some see as a step to lowering tensions with the US....more

Energy Newsletter - April 2018

by King & Spalding on

FERC Initiates Sweeping Reform of Ratemaking Treatment for Income Taxes - On March 15, 2018, the Federal Energy Regulatory Commission (FERC) released a series of issuances intended to address the need to reflect the lower...more

Proskauer’s Second Annual Survey on Trends in Private Credit Markets

by Proskauer Rose LLP on

We are delighted to share with you the results from our second annual Trends in Private Credit survey. This year’s survey was conducted via web from January 9th to February 9th 2018. In this report, we will share...more

New York’s Response to Federal Tax Reform: Optional Payroll Tax

by McDermott Will & Emery on

In an effort to mitigate the effects of the elimination of the individual SALT deduction as part of federal tax reform, New York has enacted an optional payroll tax that would allow employees to receive a personal income tax...more

New York’s Response to Federal Tax Reform: Charitable Contributions Credit

by McDermott Will & Emery on

In an effort to mitigate the effects of the elimination of the individual SALT deduction as part of federal tax reform, New York has enacted a charitable contribution regime under which individuals may contribute to state or...more

Tax Reform Could Increase Employer Relocation Costs

by Steptoe & Johnson PLLC on

The costs associated with employee relocation reimbursements may increase as a result of the Tax Cuts and Jobs Act (“Act”). This change affects both for-profit and nonprofit employers...more

Congress Acts to Expose Sexual Harassment — But Protects Itself and Other Surprising HR Consequences of 'Tax Reform'

by Lane Powell PC on

Elsewhere I have written about how the so-called “Tax Cuts and Jobs Act” — enacted this past December under the banner of “Tax Reform” — altered relationships between employers and employees. A closer look at three new...more

In Major Change, Regulatory Reform Comes to Tax Regulation

by Clark Hill PLC on

For decades, tax regulations have been viewed as exempt from required regulatory review under Executive Order 12866 of October 4, 1993, on Regulatory Planning and Review. That Executive Order (“EO”) directs federal agencies...more

Trickle Down Guidance: Interim Notices Tackle Key International Reforms

by Alston & Bird on

On April 2, in quick succession, the IRS and Treasury announced notices addressing two provisions added by the Tax Cuts and Jobs Act (TCJA): the repatriation tax under Section 965 and withholding on non-publicly traded...more

The Recent Spate of Tax Reform Notices Provides Openings for Taxpayer Input

by K&L Gates LLP on

The Department of the Treasury (“Treasury”) and the Internal Revenue Service (“IRS”) are picking up the pace in releasing substantive guidance regarding implementation of the Tax Cuts and Jobs Act (“TCJA”), passed by Congress...more

Window On Washington - Vol. 2, Issue 15

by Clark Hill PLC on

Outlook for This Week in the Nation's Capital - Omnibus Rescissions. The White House is continuing to press forward with pledges to rescind spending from the FY18 Omnibus despite multiple House and Senate Republicans...more

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