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Investment Property Exception to $10,000 Cap on Itemized Deduction for State and Local Property Taxes?
Category: Tax
As it relates to individuals, one of the more controversial aspects of the 2017 revenue act (commonly referred to as the “Tax Cuts and Jobs Act") is the $10,000 cap on itemized deductions for state and local taxes. Historically, the ability to deduct income taxes (or general sales taxes, if elected…
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IRS Issues Safe Harbor for Application of Section 199A Deduction to Rental Activities
Category: Tax
On September 24, 2019, the IRS issued much-needed guidance clarifying whether owners of rental real property may qualify for the 20 percent qualified business income deduction under Section 199A of the Code. The guidance, set forth in Revenue Procedure 2019-38, provides a safe harbor for real…
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UO19 (Benzene) U22 (Toluene)/Delisting Petition for One-Time Amount: November 12th U.S. Environmental Protection Agency Federal Register Proposal
Category: Arkansas Environmental, Energy, and Water Law
The United States Environmental Protection Agency (“EPA”) published a November 12th Federal Register Notice proposing to grant three petitions to delist a one-time amount up to 20,100 cubic yards of Resource Conservation and Recovery Act (“RCRA”) listed hazardous wastes U019 (benzene) and U220…
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Proposed Wetland Mitigation Bank/Lafayette-Nevada Counties (Arkansas): U.S. Army Corps of Engineers (Vicksburg District) Prospectus
Category: Arkansas Environmental, Energy, and Water Law
The United States Army Corps of Engineers (Vicksburg District) (“Corps”) issued a November 13th Public Notice regarding a proposal by WYCAR Land Company, LLC, to establish a wetland mitigation bank (“Bank”). See Application No. MVK-2018-862. The proposal encompasses the proposed establishment of…
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Air Enforcement: Alabama Department of Environmental Management and Mobile County Cement Manufacturing Facility Enter into Consent Order
Category: Arkansas Environmental, Energy, and Water Law
The Alabama Department of Environmental Management (“ADEM”) and Holcim Inc. (“Holcim”) entered into a Consent Order (“CO”) addressing an alleged violation of an air permit. The CO provides that Holcim operates a cement manufacturing facility (“Facility”) in Mobile County, Alabama. The Facility is…
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