In this fifth installment of my multi-part series on the One Big Beautiful Bill Act, Steve Nofziger and I discuss a provision of the Act that impacts certain business owners who are contemplating a sale of their shares, Code Section
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Slower Summer Week, Big Travel Tech Moves: OpenAI’s Booking Agent and DirectBooker’s AI Play
With summer in full swing, it is no surprise that this past week was another slow week in the online travel industry. Our recommendation? Enjoy this week’s Update with a drink in hand by your pool or other favorite body…
One Big Beautiful Bill Act, H.R. 1 – 119th Congress (2025-2026): Part IV – The Qualified Business Income Deduction / Code Section 199A
In this fourth installment of my multi-part series on the One Big Beautiful Bill Act (the “Act”), Steve Nofziger and I discuss a provision of the Act that impacts pass-through business entities and their owners, Code Section 199A.[1]
Background…
One Big Beautiful Bill Act, H.R. 1 – 119th Congress (2025-2026): Part III – Gambling / Code Section 165(d)
In this third installment of my multi-part series on the One Big Beautiful Bill Act (the “Act”), I discuss a provision of the Act that may not impact a large segment of the population, but which is interesting and worthy…
Google's DMA Tightrope: Navigating Search Result Battles Between Intermediaries and Direct Sellers in Online Travel
Google captured most of the online travel industry’s headlines this past week as it seeks to “balance” the competing interests of regulators, on the one hand, and intermediaries and direct sellers, on the other hand. As long as traditional search…
One Big Beautiful Bill Act, H.R. 1 – 119th Congress (2025-2026): Part II – Estate and Gift Tax
In this second installment of our multi-part series on the One Big Beautiful Bill Act (the “Act”), my colleague David Knutson and I discuss the changes made by the Act to the federal estate and gift tax regime.
Background
The…
One Big Beautiful Bill Act, H.R. 1 – 119th Congress (2025-2026): Part I – The SALT Deduction
On July 1, 2025, the One Big Beautiful Bill Act, H.R.1 – 199th Congress (2025-2026) (the “Act”) was passed in the U.S. Senate (“Senate”). On July 3, 2025, it was passed in the U.S. House of Representatives (“House”) and presented…
EU Legal Pressures Mount: Developments in Booking.com Class Action & Uncertainty Around DMA
Good Sunday afternoon from Seattle and for those of you celebrating in the United States, a belated Happy Fourth of July . . . A shortened holiday version of our weekly Online Travel Update for the week ending Friday, July…
Booking.com’s Ongoing Legal Battles, Alibaba’s Travel Restructuring & the Rise of AI in Hotel Visibility
Good Saturday evening from Seattle . . . Our Online Travel Update for the week ending Friday, June 27, 2025, is below. This week’s Update features news of yet another claim being brought against Booking.com over its commercial practices and…
Google Hotels Faces New Challenges as Competitors Gain Ground
Good Sunday evening from Seattle . . . Our weekly Online Travel Update for the week ending Friday, June 20, 2023, is below. Given summer’s official arrival this past Friday, it should be no surprise that the past week was…