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A Summary of Inflation Reduction IRA’s Main Tax Proposals

OECD, USA - August 4 2022 On July 27, 2022, Senator Joe Manchin (D-W.Va.) and Senate Majority Leader Chuck Schumer (D-N.Y.) released the Inflation Reduction IRA of 2022 (the…

Rita N. Halabi, Martin T Hamilton, Arnold P May, Jeremy Naylor, Amanda H Nussbaum, Stuart L Rosow

Summary of the Biden administration’s Fiscal Year 2023 green book tax proposals

OECD, USA - July 21 2022 On March 28, 2022, the Biden Administration released the Fiscal Year 2023 Budget, and the “General Explanations of the Administration’s Fiscal Year…

Richard M Corn, Robert A. Friedman, Rita N. Halabi, Martin T Hamilton, Arnold P May, Amanda H Nussbaum, Stuart L Rosow

The Biden Administration Proposes Changes to the Taxation of Partnerships

USA - June 14 2022 On March 28, 2022, the Biden Administration proposed certain limited changes to the taxation of partnerships. In short, the Administration’s…

Rita N. Halabi, Amanda H Nussbaum, Stuart L Rosow

The Biden administration re-proposes to tax carried interests as ordinary income

USA - May 23 2022 On March 28, 2022, the Biden Administration proposed to tax “profits” or “carried” interests as ordinary income and impose self-employment tax on…

Robert A. Friedman, Rita N. Halabi, Arnold P May, Amanda H Nussbaum

The Biden administration Proposes Changes to the taxation of real property

USA - May 11 2022 The Biden Administration has proposed to limit the gain that can be deferred under a like-kind exchange of real estate under section 1031 to $500…

Richard M Corn, Robert A. Friedman, Rita N. Halabi, Martin T Hamilton, Amanda H Nussbaum, Stuart L Rosow