Ley Mbappé
Navigating the Inflation Reduction Act: Insights on Brownfield Energy Community Credits - Energy Law Insights
How Nonprofits Can Use New Markets Tax Credits To Achieve Financial Goals
Energy & Infrastructure: Renewables Driving Change in the Investment Landscape
South Carolina Abandoned Building Incentives at Risk of Going Away
SO VERY HARD TO GO (NOT)! In Pursuit of Puerto Rican Tax Incentives
ISLA DEL ENCANTO - INTRODUCING BORICUA SPLIT DOLLAR
Isla del Encanto-Introducing Boricua Split Dollar
2020 Presidential Candidates' Tax Proposals
JONES DAY TALKS®: Tax Credits: The Original ESG Investment?
Qualified Opportunity Zone Fund Investments
After SoundCloud & Wunderlist: How Berlin plans to grow its startup scene
The first regular session of the 114th General Assembly began on January 14, 2025. The next day, Governor Bill Lee announced an extraordinary or "special" legislative session to address educational scholarship program...more
Across the country, housing costs are steadily rising due to the growing shortage of homes available to sell or rent. With new leadership in key House and Senate committees and provisions of the 2017 Tax Cuts and Jobs Act set...more
Kentucky local governments now have an additional tool to help address their housing shortages thanks to legislation enacted during the 2025 Kentucky General Assembly. A provision of Senate Bill (SB) 25 authorizes local...more
This article provides general information regarding U.S. federal income tax incentives available to non-corporate holders of “qualified small business stock” (“QSB stock”) as defined under Section 1202 of the Internal Revenue...more
In the final days of the session, the Georgia Legislature reinstated Georgia’s income tax credit for film and television postproduction activities. For tax years beginning January 1, 2026, H.B. 129 will now permit Georgia...more
The 2025-26 Quebec budget, released on March 25, 2025, includes important (and adverse) changes to the deductions and exemptions available under the Quebec flow-through share regime, removing many of the additional provincial...more
Texas has long been a hub for film and television production, offering diverse landscapes, a rich cultural backdrop, and some real characters. Back in 2007 the state implemented the Texas Moving Image Industry Incentive...more
CHICAGO—City Incentives Aim to Attract Data Centers - Chicago is positioning itself to capitalize on the data center boom, with the City Council adopting an ordinance offering incentives for developers to store municipal...more
Internal Revenue Code (IRC) Section 1202 offers a significant tax incentive for investors in qualified small business stock (QSBS). This provision allows eligible shareholders to exclude up to 100% of capital gains realized...more
The Equities Market Review Group has issued its first set of measures to strengthen the competitiveness of Singapore’s equities markets. The measures seek to (1) increase investor demand and the supply of quality listings on...more
Ohio has emerged as a key player in the Midwest’s economic development, particularly in the realms of technology and infrastructure. A standout feature of the state’s growth is the rise of data centers, which have become...more
Montgomery County is taking decisive action to expand affordable housing options and support the County’s residents with the More Housing N.O.W. (New Options for Worker) legislation package....more
The new VAT law introduces several key changes including the scope of taxable transactions, clarification of "deemed sales", non-taxable items, tax rates and more....more
En este episodio de "A Lo Legal En Par Minutos", el socio Edwin Cortés conversa con Juan Camilo Riveira, abogada tributario, sobre la nuevamente propuesta Ley de Mbappé, que propone incentivos fiscales en España para atraer a...more
Qualified Opportunity Funds (QOFs) offer generous tax incentives but are bound by a complicated set of rules, not to mention the complexity of Subchapter K of the Internal Revenue Code (IRC), as QOFs are typically organized...more
On Jan. 21, the “Executive order that grants tax incentives to support the national strategy called “Plan Mexico” to encourage new investments, dual training programs, and promote innovation” (the “Decree”) was published in...more
Como parte de la estrategia nacional denominada "Plan México", el 27 de noviembre de 2024, la presidenta Claudia Sheinbaum presentó diversas acciones para promover inversiones, generar empleos y promover el desarrollo...more
Join Troutman Pepper Locke Partners Karlie Webb and Ben Cowan as they delve into the complexities of the Inflation Reduction Act, focusing on the Brownfield Energy Community credits. This discussion covers the statutory...more
With the New Year under way, we wanted to provide updates on legislative activity and other developments affecting multifamily properties in the region and across the country, including Maryland Building Energy Performance...more
The incoming Trump Administration’s approach to the Inflation Reduction Act (IRA) and tax policies is generating significant interest within the electric vehicle (EV) sector. Generally, reports indicate that some Republican...more
The Internal Revenue Service (IRS) has provided broad tax relief to taxpayers in Los Angeles County impacted by the recent winds and wildfires. Other counties may be added later....more
On December 19, 2024, the New Jersey legislature passed legislation amending multiple sections of statute governing the New Jersey Aspire Program, most importantly as it relates to the state purchase of unused tax credits....more
Although artificial intelligence (“AI”) dominated financial, technological, and even social conversations in 2024, less attention was paid to the reality that AI’s emergence entails substantial increases in energy demand,...more
Among other tax incentives for individual and corporations, the Luxembourg Parliament adopted on 11 December 2024 an amendment to the interest deduction limitation rule via the introduction of the concept of a single-entity...more
Trump's presidency is likely to have significant effects on the market, which will in turn influence real estate and construction trends for years to come. The market shifts from Trump's presidency shifts won't happen...more