In this eighth installment of my multi-part series on the One Big Beautiful Bill Act (the “Act”), I discuss provisions of the Act that impact the taxation of worker moving expenses.[1]
Background
Historically, provided certain requirements were satisfied, Code
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Latest from Foster Garvey PC - Page 9
Q2 Results, AI Strategy and New Legal Trouble Keep Spotlight on Booking Holdings
Good Sunday evening from Seattle . . . Our Online Travel Update for the week ending Friday, August 1, 2025, is below. It was another slow week in the online travel world with Booking Holdings again capturing most of the…
One Big Beautiful Bill Act, H.R. 1 – 119th Congress (2025-2026): Part VII – The Rules Relating to the Deductibility of Individual Charitable Contributions Have Changed
By Larry Brant
In this seventh installment of my multi-part series on the One Big Beautiful Bill Act (the “Act”), I discuss provisions of the Act that impact the deductibility of individual charitable gifts under Code Section 170.[1]
The Act impacts the…
One Big Beautiful Bill Act, H.R. 1 – 119th Congress (2025-2026): Part VI – Corporate Charitable Deductions / A Floor Has Been Added to Code Section 170(b)(2)(A)
By Larry Brant
In this sixth installment of my multi-part series on the One Big Beautiful Bill Act (the “Act”), I discuss a provision of the Act that impacts the deductibility of corporate charitable gifts under Code Section 170(b)(2)(A).[1]
Background
The rules…
One Big Beautiful Bill Act, H.R. 1 – 119th Congress (2025-2026): Part V – Qualified Small Business Stock Exclusion / Code Section 1202
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…
Slower Summer Week, Big Travel Tech Moves: OpenAI’s Booking Agent and DirectBooker’s AI Play
By Greg Duff
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)
By Larry Brant
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
By Greg Duff
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
By Larry Brant & David Knutson
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…