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2017 Federal Tax Reform Legislation as Finally Enacted Preserves New Markets Tax Credits and Also Historic Tax Credits, With Some Modifications

USA - January 24 2018 On Dec. 22, 2017, President Donald Trump signed into law the Tax Cuts and Jobs Act (the “Act”), enacting broad reforms to the Internal Revenue Code...

Alexander J. Szilvas, Nathan F. Ware, Christina Novotny.


Senate Proposal Would Reduce Historic Tax Credit to 10 Percent, Preserve New Markets Credit Allocations Through 2019 Round

USA - November 10 2017 On Nov. 9, 2017, the Joint Committee on Taxation released its “Description of the Chairman’s Mark of the Tax Cuts and Jobs Act” (the “JCT...

Alexander J. Szilvas, Nathan F. Ware, Christina Novotny.


Historic and New Markets Tax Credits At Risk Under Current House Tax Reform Proposal

USA - November 8 2017 On Nov. 2, the House Ways and Means Committee released draft statutory text (the "Bill") of the proposed Tax Cuts and Jobs Act (the "Act"), the...

Nathan F. Ware, Christina Novotny.


Retirement planning strategies under the scrutiny of the Federal fisc

USA - August 26 2015 President Obama’s proposed budget for 2016 shows that some retirement planning strategies have drawn the attention of the Federal government and may...


Trusts find shelter from state taxes in state courts

USA - July 31 2015 In two recent cases, taxpayers have successfully challenged state taxation of trust income on the basis that the taxing states had a minimal...