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Climate Solutions Legal Digest
Nine States, One Problem: Mineral Dominance Threatens Carbon Storage
Our earlier post examined a hypothetical scenario in which a Texas carbon capture and storage (CCS) developer acquires only surface rights (plus a mineral owner’s surface waiver) over a depleted…
Nonprofit Law Blog
Highlights from the 2026 ABA Fall Tax Meeting – Exempt Organizations – Part One
Here are some of the highlights from the first two American Bar Association Exempt Organizations Committee sessions held on October 6 as part of the ABA Virtual Fall Tax Meeting. As with…
Religion Clause
IRS Issues Regulations Governing New Federal Scholarship Tax Credit
In the October 2 Federal Register, the Internal Revenue Service published Temporary Regulations (full text) implementing the new Federal Scholarship Tax Credit. This credit provision allows taxpayers in states that…
Don’t Mess With Taxes
The tax connections of AI, data centers and, yes, celebrities
By Kay Bell
Google Data Center, The Dalles, Oregon. Photo by Visitor7 – Own work, CC BY-SA 3.0 …U.S. taxpayers know it is nigh impossible to escape taxes. Those of us who are…
Compensation & Benefits Blog
IRS Proposes Long-Awaited Nondiscrimination Testing Rules for Dependent Care Assistance Programs
By Tyler Forni, Jennifer Rigterink
Last month, the Treasury Department and the IRS issued proposed regulations that provide guidance on the nondiscrimination testing rules for dependent care assistance programs (DCAPs) under Section 129 of the…
Thompson Coburn LLP
Treasury and IRS Issue Proposed Regulations that Threaten the Tax-Exempt Status of Private Schools that Utilize Race-Based Policies and Programs
On September 3, 2026, the Department of the Treasury (“Treasury”) and the Internal Revenue Service (“IRS”) issued proposed regulations (“Proposed Regulations”) that provide that a “private school” is not described as…
Your ERISA Watch
Second Circuit Holds Providers Have No Private Right of Action Under No Surprises Act
East Coast Advanced Plastic Surgery, LLC v. Cigna Health & Life Ins. Co., No. 25-2204, __ F.4th __, 2026 WL 2751786 (2d Cir. Sept. 17, 2026) (Before Circuit Judges Leval…
TaxSlaw
When is the Receipt of “Value” Includible in Gross Income?
By Louis Vlahos
The Income Tax The federal government is the largest employer in the U.S., and provides the greatest number and variety of services and products in the country. To fund its…
Liskow & Lewis, APLC
Second Circuit Furthers Circuit Split by Affirming Functional Test for “Limited Partner” Self-Employment Tax Exception
The Second Circuit has affirmed the Tax Court’s rulings against Soroban Capital Partners LP, holding that the firm’s three principals were not “limited partners” for purposes of the self-employment tax…
TaxSlaw
The S Corporation in Bankruptcy – To Whom Does its Passthrough Tax Status Belong?
By Louis Vlahos
When Paths Cross For years I have told practically anyone who would listen that there are two kinds of “codes”: those with an upper case “C”, like the Ten Commandments…