As part of general federal tax reform in 2017, Congress enacted a provision that required tax-exempt organizations to pay tax on certain amounts paid or incurred for employee parking (the Parking Tax).
On January 7, 2020, the Ohio Board of Tax Appeals (BTA) issued a decision that arguably cuts against prior BTA and Ohio Supreme Court decisions regarding the “life care” requirements for real property tax exemptions for homes for the aged contained in Ohio Revised Code (R.C.) 5709.12.
Jennifer Dunsizer, a partner in the Columbus office, authored a Lexis Practice Advisor® Practice Note titled “Participant Investment Advice and Education Considerations for Retirement Plan Fiduciaries.”
On December 17, 2019, Representatives Green and Skindell introduced a bill (H.B. 449) to apply the conveyance fee tax to transfers of a controlling interest in a pass-through entity that owns real estate.
On December 18, 2019, the U.S. Court of Appeals for the Fifth Circuit held in Texas v. U.S. that the provision in the Affordable Care Act (ACA) that requires individuals to maintain health insurance or pay a “shared responsibility payment” (i.e., the individual mandate) is unconstitutional.
The Michigan Medical Marijuana Act (MMMA) grants qualified medical marijuana users who are using marijuana in accordance with the MMMA immunity from “arrest, prosecution, or penalty in any manner.”
Recently, Brazil and India, both top ten largest world economies and common targets for patent filings, have made changes to their PPH programs to increase the speed at which patents are issued.
Twenty-one states and the District of Columbia currently prohibit discrimination on the basis of sexual orientation and/or gender identity and expression.
In this edition of Development Incentives Quarterly, Thomas Bisacquino, the president and CEO of NAIOP, the Commercial Real Estate Development Association, joins us for a Q&A. Tom answers questions regarding the most pressing issues facing commercial developers nationally and locally.
In December 2018, Philadelphia, Pennsylvania enacted its “Fair Workweek Employment Standards Ordinance” to mandate predictable pay and scheduling for employees in the retail, food service, and hospitality industries.
On December 2, 2019, the Vorys health care team received confirmation from the Ohio Environmental Protection Agency (Ohio EPA) that it plans to adopt our proposed interpretation of new federal standards for the management of hazardous waste pharmaceuticals, effectively exempting Intermediate Care Facilities for Individuals with Intellectual Disabilities (ICF/IIDs) from compliance with the new standards.
Adding another tool to intellectual property owners’ arsenal for combatting infringing products, Amazon has launched a pilot program to efficiently identify and resolve third-party patent infringement on the Amazon marketplace.
Taxpayers interested in claiming the Ohio Opportunity Zone Tax Credit (OZ Tax Credit) for tax year 2019 should be aware that the window to apply for the first come, first served tax credit will open on January 2, 2020 at 10:00am EST.
Nicholas M.J. Ray
Kenneth R. West
Andrew E. DeBord
Lauren M. Johnson
Hilary J. Houston
Lindsay Doss Spillman
Steven L. Smiseck
Megan Savage Knox
John R. Conley
Anthony L. Ehler
David A. Froling
Scott J. Ziance
Steven R. Rech
Jennifer Bibart Dunsizer
Sean P. Byrne
Christopher J. Knezevic