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13 Oct 2021, 10:34 am
My prior blogpost offered background concerning check-the-box (CTB) in the international realm. [read post]
13 Oct 2021, 8:24 am
But I will use a separate blogpost for that discussion. [read post]
8 Oct 2021, 2:19 pm
On September 30, 2021, President Biden signed a continuing resolution into law. [read post]
3 Oct 2021, 10:11 am
In addition, Phillips emphasizes that many of the goals and remedies cited by Khan and the report – including the references to “tackling [privacy] issues on a structural level” and potentially banning industry-wide practices through rulemaking – could “bar companies from engaging in legal conduct,” “let a majority of Commissioners run companies by regulatory fiat,” and usurp the role of Congress in weighing the “judgements and tradeoffs that… [read post]
29 Sep 2021, 1:11 pm
The immediately preceding blogpost offers part 1 of my reflections concerning the paper by Daniel Hemel that we discussed at the NYU Tax Policy Colloquium yesterday. [read post]
24 Sep 2021, 3:00 am
Whether labor can be depreciated in arriving at an actual cash value property loss settlement has been a hot topic of debate over these past six years, and the subject of many Merlin lawyer blogposts, including the one I wrote last July discussing the Appellate Court of Illinois opinion in Sproull v. [read post]
16 Sep 2021, 4:19 pm
(I am hoping that this blogpost will help the paper's analysis enter the broader dialogue for consideration by lots of people outside this particular space.) [read post]
14 Sep 2021, 2:06 am
Topics about how people handle their money are endless—you could do blogposts on recent finance trends, new apps dealing with personal finance, or tips for people to save more money. [read post]
7 Sep 2021, 11:32 am
On August 4, 2021, Summit Carbon Solutions, LLC, initiated the legal process to build a proposed 710-mile carbon sequestration pipeline through 30 Iowa counties by filing a request for public informational meetings with the Iowa Utilities Board. [read post]
1 Sep 2021, 12:44 pm
As many taxpayers are working to finalize extended returns, many in Congress are working to finalize language for tax reform legislation. [read post]
1 Sep 2021, 9:56 am
For tax years beginning in 2021, the American Rescue Plan Act (ARPA) significantly expanded the child tax credit. [read post]
31 Aug 2021, 10:35 am
The American Rescue Plan Act of 2021 (ARPA), Pub L. [read post]
25 Aug 2021, 2:42 pm
The employee retention credit (ERC) has been an important tax credit for many employers in 2020 and 2021. [read post]
24 Aug 2021, 12:38 pm
On August 16, 2021, the Ninth Circuit brought closure to long-standing wetlands litigation between Idaho property owners and the Environmental Protection Agency (EPA). [read post]
24 Aug 2021, 8:07 am
It’s that time of the year to again think about Iowa’s farm lease auto-renewal law. [read post]
20 Aug 2021, 6:44 am
On August 10, 2021, the United States Court of Appeals for the Eighth Circuit considered the constitutionality of Iowa’s 2012 “Agricultural Production Facility Fraud” law (2012 law), sometimes called an “ag-gag” law. [read post]
20 Aug 2021, 6:22 am
On August 9, 2021, the Eighth Circuit revived a lawsuit brought by the Animal Legal Defense Fund and others against a pig farm and a chicken farm. [read post]
19 Aug 2021, 8:56 pm
The case is Animal Legal Defense Fund v. [read post]
18 Aug 2021, 10:26 am
In this study conducted in conjunction with the Center for Agricultural and Rural Development, Kristine Tidgren and Wendong Zhang analyze Iowa farmland data, including estimated basis and fair market value, to estimate the impact of the proposed tax provisions in the American Families Plan on Iowa farmland owners during lifetime and at death and gift. [read post]
18 Aug 2021, 7:33 am
We have been seeing renewed interest and activity associated with a market for carbon credits, in particular credits created through new land management and conservation practices farmers implement on their land. [read post]
