South Carolina enacts “Heirs’ Property Tax Relief Act”
By Maria T. Albanese, JD, LL.M, Checkpoint News South Carolina has enacted the “Heirs’ Property Tax Relief Act”, which creates …
California Enacts Property and Transfer Tax Exemptions for Tribal Land Preservation
By Saleem A. Shareef, Esq., Checkpoint News On February 10, 2026, California Governor Gavin Newsom signed legislation providing new property …
New Mexico Student Housing Project for State University Subject to Property Tax
By Lisa Lopata, Esq., Checkpoint News The New Mexico Court of Appeals held that a university student housing project was …
On Menu of Tax Reform Options: Cutting SALT Deduction
As tax discussions ramp up, Republicans have compiled a lengthy menu of options, including five that would revise the deduction …
Tax Claim Not Secured; IRS Filed Lien Notice in Wrong County
An IRS lien filed against a debtor’s personal property was ineffective for purposes of securing a tax claim in bankruptcy …
2017 Hurricane Relief: IRS provides safe harbor methods for determining nonbusiness casualty losses
In a Revenue Procedure, IRS has provided safe harbor methods that individual taxpayers may use in determining the amount of …
2017 Hurricane Relief: IRS provides safe harbor for determining casualty loss to a home
In a Revenue Procedure, IRS has provided a safe harbor method under which individuals may use one or more cost …
IRS explains PATH Act changes to expensing and bonus and Indian property depreciation
IRS has issued a Revenue Procedure which provides guidance with respect to the Protecting Americans for Tax Hikes Act of …