California’s proposed legislation, Assembly Bill (AB) 886, aimed at imposing a tax on internet platforms for their use of digital journalism content, has been delayed in the Senate but may

Continue Reading California’s Proposed ‘Journalism Usage Fee’ Would Tax Internet Platforms for Linked News

On Dec. 13, 2023, the San Francisco Superior Court of California, in American Catalog Mailers Association v. Franchise Tax Board, issued a ruling in favor of the plaintiff’s motion

Continue Reading Journey into the Underground: California Superior Court Rules Franchise Tax Board’s Published Guidance Constitutes an Illegal Underground Regulation

Since 2004, New York has provided tax credits to encourage film and television productions located in the state. The credit is 30% of “qualified costs” incurred in the production. Legislation

Continue Reading Proposed Amendments to NY Film Production Tax Credit Would Disallow Costs for Artificial Intelligence

This past legislative session, the Florida legislature passed the Live Local Act, a comprehensive affordable housing law incentivizing private developers to build multifamily residential projects and to rent apartments at

Continue Reading Guidance Published on Florida’s Live Local Act Property Tax Exemption for Middle Market Multifamily Projects

On March 16, 2023, California Assembly Bill 52 (AB 52) was amended to provide a manufacturing equipment tax credit. If signed into law, taxpayers would be authorized to take an 

Continue Reading Will California Provide a De Facto Local Tax Exemption for the Sale or Use of Manufacturing Equipment?