The Internal Revenue Service has issued additional guidance regarding the qualified business income deduction under Code Section 199A in the form of a notice. Notice 2019-07 contains a proposed revenue procedure that provides for a safe harbor, solely for purposes of Code Section 199A, under which certain rental real estate enterprises will be treated as a trade or business. For more information on this and other U.S. federal income tax issues, please contact Drew Griesser at 513-639-3909, Margaret Kubicki at 513-579-6913 or Mark Sims at 513-579-6966.
Somewhat lost in the excitement of pending healthcare legislation, on March 18, 2010, President Obama signed into law the Hiring Incentives to Restore Employment (HIRE) Act. The HIRE Act features two new tax benefits designed to incentivize employers to hire and retain workers who were previously unemployed or working part time.
Subscribe
RSS Feed
Follow us on Facebook
Follow us on Twitter
Follow us on LinkedInTopics/Tags
Select- SEC
- Securities Law
- Coronavirus
- Securities Regulation
- Private Offerings
- Paycheck Protection Program
- Corporate Law
- IRS
- Proxy Access Rules
- Securities Litigation
- Dodd-Frank
- Tax Planning
- FAST Act
- JOBS Act
- Cryptocurrency
- Hedging
- Cybersecurity and Privacy Law
- SEC Enforcement
- Crowdfunding
- Ohio LLC Act
- Consumer Protection Act
- Corporate Tax
- Real Estate Law
- Intellectual Property
- Technology
- Corporate Governance
- Emerging Growth Companies
- Investors
- Conflict Minerals
- Opportunity Zone
- LIBOR
- Nasdaq
- Pay Ratio Disclosure
- Whistleblower
- Accredited Investors
- Mergers & Acquisitions
- Sales Tax
- United States Supreme Court
- Online Trading Platforms
- Litigation
- IPO
- Registration Statement
- Annual Reports
- Ohio Foreclosure Reform
- Executive Compensation
- Health Care Act
- Family-Controlled Entities
- Gift and Estate Transfers
- Director Compensation
- Board of Directors
- Director Independence
- Wall Street Reform
- Clawback Rules
- Cyber Insurance
- Data Breach
- Regulation A
- Regulation D
- Total Shareholder Return
- Lenders
- Receivership Statute
- Business Process Improvement
- Employer Policies
- Employment Litigation
- Labor & Employment Law
- Labor Law
- Sixth Circuit
- Compensation Committee Certification
- CDEs
- CDFI Fund
- Community Development Entities
- Community Development Financial Institutions Fund
- Government Shutdown
- New Markets Tax Credit
- NMTC
- NMTC Financing
- Regulation Fair Disclosure
- Social Media
- Benefits
- Healthcare Reform
- Marketing
- Public Company Transition Rules
- Employment Incentives
- HIRE Act
- Social Security Tax
- Tax Credit
Recent Posts
- More Disclosure Modernization: SEC Adopts Significant Amendments to Financial Disclosure Rules
- SEC Eases Limits and Rules on Private Offerings
- SEC Proposes Conditional Exemption for "Finders" Involved in Capital Raising
- Ohio Adopts Protections for Ohio Businesses from Coronavirus - Related Lawsuits
- SEC Scales Back Financial Disclosures for Business Combinations
- State of Ohio Issues Urgent Health Advisory and Partial Rescission of “Stay at Home” Order
- SEC Adopts Temporary Rules to Expedite Regulation Crowdfunding Offerings Amid COVID-19 Pandemic
- Treasury Releases PPP Loan Forgiveness Application
- COVID-19 Tort Liability Bills Work Their Way Through the Ohio General Assembly
- SBA Provides Small PPP Loan Borrowers Additional Comfort on Eve of Safe Harbor Deadline