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218 results found


Foley & Lardner LLP | USA | 24 Aug 2016

IRS Publishes New Management Contract Safe Harbors for Property Financed with Tax-Exempt Bonds

On August 22, 2016, the Internal Revenue Service (IRS) released Rev. Proc. 2016-44, which provides new guidance on the treatment of "management


Squire Patton Boggs | USA | 19 Mar 2014

Camp tax reform proposal would greatly limit tax-exempt bonds and tax credit programs

Representative Dave Camp (R-MI), Chairman of the House Ways & Means Committee, recently released a comprehensive tax reform proposal (Camp Proposal)


McCarter & English LLP | USA | 30 Sep 2011

Post-issuance tax compliance for tax-exempt bonds

During the past few months the Internal Revenue Service ("IRS") has published several items that collectively demonstrate a heightened focus on the actual implementation of post-issuance compliance plans by both governmental issuers and charitable (501(c)(3)) borrowers of tax-exempt bonds.


Dykema Gossett PLLC | USA | 27 Apr 2011

Sparrow decision allows health care company to claim benefits for capital assets used in the furtherance of its tax-exempt purpose

On February 15, 2011, the Michigan Court of Appeals upheld the Michigan Tax Tribunal's determination that Edward W. Sparrow Hospital Association ("Sparrow") could reduce its Michigan Single Business Tax ("SBT") liability by claiming a capital acquisition deduction ("CAD") and an investment tax credit ("ITC") for capital assets used in furtherance of its tax-exempt activities.


Locke Lord LLP | USA | 24 Mar 2011

Texas court upholds constitutionality of property tax exemption for tax credit limited partnerships

In the recent decision of McLennan County Appraisal District v. American Housing Foundation, Waco Parkside Village, Ltd., and Waco Robinson Garden, Ltd., the Tenth Court of Appeals upheld the constitutionality of the 50 percent ad valorem tax exemption under Section 11.1825 of the Texas Tax Code (the “11.1825 Exemption”), as applied to tax credit limited partnerships.


Kramer Levin Naftalis & Frankel LLP | USA | 7 Mar 2011

Renewed savings on renewable energy: extension of Section 1603 grant program for solar energy projects

Section 1603 of the American Recovery and Reinvestment Act of 2009 ("Section 1603"), enacted in February 2009, created a grant program applicable to new installations of certain energy property, including solar property.


Bricker & Eckler LLP | USA | 11 Jan 2011

IRS provides guidance to exempt organizations on claiming the Small Business Health Care Tax Credit

Under the Patient Protection and Affordable Care Act, the Small Business Health Care Tax Credit (the "Tax Credit") is available to small businesses and exempt organizations as an incentive to provide health insurance coverage for their employees.


Day Pitney LLP | USA | 6 Jan 2011

Expiring tax provisions dramatically change municipal finance landscape

What the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010 (the "Act") did not authorize - rather than what it did - will more dramatically affect the municipal finance market and the borrowing practices of state and local governments.


Dorsey & Whitney LLP | USA | 1 Jun 2010

Small employer health insurance tax credit

One benefit of health care reform is a tax credit available to certain small employers offering health insurance to employees.


Reed Smith LLP | USA | 25 May 2010

IRS issues guidance on application process for new tax credits and cash grants for small biotech companies

The Patient Protection and Affordable Care Act of 2010 included a tax subsidy for eligible small biotech companies known as the "qualifying therapeutic discovery project" credit.

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