By notice published in the Federal Register on November 24, 2025, the United States Postal Service (the “USPS”) added a Section 608.11 (“Section 608.11”) to its Domestic Mail Manual (the “DMM”) effective as of December 25, 2025, to clarify (or some would say, to revise) when an item is “postmarked” under the DMM. These regulations
At long last the government shut-down of 2025 ends as President Trump Signs legislation extending funding for most governmental agencies.
The Internal Revenue Service (“IRS”) announced a new electronic filing platform for Form 15620 to make an election pursuant to Section 83(b) of the Tax Code. 83(b) elections allow a taxpayer who receives equity compensation in a business that is subject to a substantial risk of forfeiture, such as a vesting agreement, to claim the
Last week, the Louisiana Department of Revenue (the “Department”) issued guidance regarding recent sales and use tax law changes.
The Louisiana Department of Revenue (LDR) recently issued Louisiana Revenue Information Bulletin No. 25-022, 08/08/2025, announcing changes to the sales tax exemption for certain purchases made by construction contractors.
Exemption for certain construction contracts
During the 2025 Regular Session, the Louisiana Legislature extended the sales tax exemption to certain purchases by general contractors and
The IRS recently added 21 new chemicals to the List of taxable substances subject to the Superfund Chemical Excise Taxes and corrected a typographical error in guidance on the spelling of sodium nitrilotriacetate monohydrate and prescribed a tax rate of $3.97 per ton for the substance, effective July 1, 2022.
The Superfund Chemical Excise Taxes
On December 30, 2024, the Department of the Treasury (the “Department”) finalized regulations regarding information reporting by brokers who operate decentralized finance (DeFi) platforms in T.D. 10021.
Under Louisiana’s newly amended unemployment compensation law, effective August 1, 2025, employers now have ten days after an employee’s separation from employment to send a separation notice to the Louisiana Workforce Commission.
The recently passed One Big Beautiful Bill Act contains several tax and development provisions that affect how real estate is owned, transferred, and developed in the United States. Below are key takeaways for real estate investors, developers, and owners.
The estate and gift tax exemption threshold has been permanently increased from $10
Louisiana has a new renewable energy law on the books, Act No. 279, set to take effect on August 1, 2025. It provides for the regulation of solar facilities, renewable energy batteries, and onshore wind projects, all under the permitting authority of the Louisiana Department of Energy and Natural Resources (LDENR). The solar facility piece