The Infrastructure Investment and Jobs Act (Infrastructure Bill) is part of the larger efforts contained in the Build America Back Better Act (BABBA), the legislation
Massachusetts passed budget legislation that allows eligible pass-through entities, including S corporations, partnerships, and limited liability companies (LLCs), to pay an elective excise tax on
ARB Principal David V. Jean CPA, CCIFP, CExP, provides a detailed overview of like-kind exchanges. From discussing the “loophole” that allows taxpayers to defer and
On June 28, 2021, New Hampshire Governor Chris Sununu signed HB2, An Act Relative to State Fees, Funds, Revenues, and Expenditures. The Act provides tax
On June 17, 2021, the Supreme Court issued an opinion that reverses and remands California et al. v. Texas et al. The lawsuit was originally