2024 Elections: The Race for the White House and Congress
What Will the U.S. Election Mean for Canada?
2020 Presidential Candidates' Tax Proposals
A Breakdown of the Biden-Harris Transition Ethics Plan
Trade Relations and Top Trade Priorities Around the Globe
The Cozen Lens - While it’s becoming ever clearer Vice President Harris is likely to be the Democratic nominee following President Biden’s decision to step aside, it’s less clear what the impact will be on the presidential...more
The Cozen Lens- • The fight over the House speakership reveals how the combination of House Republicans’ narrow majority and fractious conference prevents them from accomplishing much for the remainder of 2023. • The...more
The Cozen Lens- •Congress isn't in its tax heyday like it was in 2017 or 2021, but tax policy is far from dormant as the Biden administration focuses on implementing the Inflation Reduction Act tax agenda and a major tax...more
The Cozen Lens- To achieve his goals of boosting clean energy and reinvigorating domestic manufacturing, President Biden aims to leverage funding from the private sector to implement his three major legislative achievements:...more
On October 6, 2022, the President announced three changes in the Federal government’s policy toward cannabis: 1.He pardoned all prior Federal offenses of simple possession of marijuana; 2.He urged governors to do the same...more
In furtherance of the Biden Administration’s January 28, 2021, Executive Order 14009 and April 5, 2022, Executive Order 14070 to protect and strengthen the ACA, the Treasury Department and IRS published a proposed rule on...more
The U.S. House of Representatives has passed the Build Back Better Act (BBBA) (H.R. 5376) by a vote of 220–213. Supported by the Biden Administration and congressional Democrats, the controversial bill heads to the Senate for...more
On Monday, November 15, President Joseph Biden signed the $1.2 trillion Infrastructure Investment and Jobs Act (the Infrastructure Act). Although the legislation contains only a few tax provisions, one surprising change is...more
Employers considering mandating COVID-19 vaccinations for their employee population may decide the practical issues giving rise to such a mandate would not be worth it, at least at this time. Many reasons justify a mandatory...more
For many employers, the costs related to the COVID-19 vaccine just went down. On April 21, 2021, President Biden announced that employers with fewer than 500 employees – including tax exempt organizations – can claim a...more
As previously discussed, the American Rescue Plan Act was passed and signed into law by President Biden on March 11, 2021. The Act extends and expands payroll tax credits until September 30, 2021, for employers who...more
Key Takeaways: •In an effort to spur investment in renewable energy projects, Congress and the Biden Administration are considering “direct pay” options- •Direct pay would allow project developers to receive tax...more
On March 31, 2021, President Joe Biden announced the American Jobs Plan (the Plan). The Plan proposes approximately $2 trillion in government funding over the next decade focused on infrastructure, the electric grid,...more
In the past week, there have been several overlapping laws enacted regarding COVID-19. On March 12, 2021, Governor Cuomo signed into law legislation which mandates that all New York employers provide paid leave of up to four...more
On March 11, President Biden signed into law the American Rescue Plan Act of 2021 (ARPA) as part of a new (third) COVID-19 stimulus relief bill. ARPA assists qualifying individuals who lose coverage under an employer’s group...more
The American Rescue Plan Act of 2021 (“ARPA”) was signed by President Biden on March 11, 2021. Part 5 of the ARPA provides for additional credits to employers whose choose to grant paid sick leave and emergency family leave...more
On March 11, 2021, President Biden signed the American Rescue Plan Act of 2021 (the “Plan”). The Plan is the most recent stimulus bill enacted to address the COVID-19 pandemic and it comes almost one year to the date the...more
What does a (barely) Democratic Senate mean for Biden’s tax plans? Our International Tax Group discusses the President-elect’s broad proposals and how they could change the cross-border tax landscape....more
Nationally and globally, there is growing focus on renewable fuels as a potentially profitable part of the strategy to reduce carbon emissions and mitigate climate change. While a number of renewable fuels regulations and...more
With Biden as the projected President-Elect (subject to pending federal litigation and the Electoral College vote), tax planning for late 2020, 2021, and beyond is top of mind for many businesses and individuals....more
There is little doubt that the outcome of the 3 November federal election will be consequential for much of America, and that the consequences are likely to be very different depending on who sits in the Oval Office and the...more
Election Day is just under a month away. Will there be a “blue wave”? Will Republicans maintain control of the Presidency and the Senate? Who knows? But, at a high level, we can compare what tax policies may be implemented in...more
Former Vice President Joseph Biden has proposed a number of fundamental changes to the tax code over the course of his campaign. If he is elected president and if the Democrats keep control of the House of Representatives and...more