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
President Donald J. Trump signed the “One Big Beautiful Bill Act”, H.R. 1, 119th Cong., on July 4th, just one day after the House passed it on a 218-214 vote.
Governor Jeff Landry signed Act 384 into law on June 20, 2025, making changes to the sales and use tax provisions of the revised statutes. Included in the changes was an amendment to Section 305.1 of Title 47, which provides an exemption for certain vessel-related supplies and services. The ships and ships’ supplies exemption has
Liskow attorneys Cheryl Kornick, Bob Angelico, and Tyler Trew achieved a victory for the University of New Orleans Research and Technology Foundation (“UNORTF”) in a significant legal battle concerning property tax exemptions. The case was tried before the Louisiana Board of Tax Appeals, which found after a trial on the merits that the
Despite voters rejecting several tax-related constitutional amendments in a March referendum, the Louisiana Legislature has approved two new amendments to appear on the ballot next April. The two amendments would afford the Legislature more flexibility in developing budgets and making tax changes.
While several bills were considered that would restructure the state’s severance tax scheme on oil and gas during Louisiana’s 2025 regular legislative session, three bills aimed to stimulate drilling activity and attract jobs in the energy sector were passed and sent to Governor Jeff Landry for his signature.
On June 4, 2025, Governor Jeff Landry signed Act 44 into law, making changes to the state’s motion picture production tax credit program.
On June 4, 2025, Governor Jeff Landry signed Act 82 into law, making changes to the definition of “marketplace facilitator” for nexus purposes.
Yesterday, this nation’s highest court unanimously ruled that “majority group” plaintiffs – like white employees, heterosexual employees, and male employees – are no longer required to satisfy a heightened evidentiary standard to support their “reverse” employment discrimination claims.