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Legislative Update: The Federal Tax Cuts and Jobs Act and the Risk for Florida Corporate Taxpayers

Published: February 16th, 2018

This is an update to our previous article, Eyes on the Legislature: The Federal Tax Cuts and Jobs Act and the Risk for Florida Corporate Taxpayers written by Michael B. Dobson & Robert S. Goldman.  That article provided a general overview of how Florida’s corporate income tax “piggybacks” the Internal Revenue Code, and how the Florida […]

Litigation Client Alert – Changes to Florida LLC Law

Published: February 6th, 2018

By: A. Felipe Guerrero

In 2013, the Florida Legislature adopted a new LLC act that created Chapter 605 of the Florida Statutes. The revised law became effective for all Florida limited liability companies on Jan. 1, 2015, regardless of when they were organized. The Florida Legislature adopted amendments to Chapter 605 that became effective on July 1, 2015. Many disputes […]

The Tax Cuts and Jobs Act of 2017 – What’s New for Renewable Energy?

Published: January 16th, 2018

By: Dana M. Apfelbaum

We’ve previously written on the tax incentives available to promote renewable energy, including solar power. Our previous article is available here. In the legislative flurry that took place at the end of 2017, with the House and Senate bills for tax reform, many were concerned that federal tax incentives for renewable energy would disappear. Fortunately, […]

Eyes on the Legislature: The Federal Tax Cuts and Jobs Act and the Risk for Florida Corporate Taxpayers

Published: January 9th, 2018

By: Michael B. Dobson Robert S. Goldman

This is an alert to corporations subject to the Florida corporate income tax: The impact of the recently enacted Federal Tax Cuts and Jobs Act (“Act”) on Florida tax revenue is unknown. During its 60 day regular session beginning today January 9, 2018, the Legislature will invariably consider whether the Act is likely to result […]

New Deduction For Qualified Business Income of S Corporations, Partnerships, LLCs and Sole Proprietorships

Published: December 29th, 2017

By: Stephen R. Looney

Effective January 1, 2018, the Tax Cuts and Job Act, formally entitled “An Act to Provide For Reconciliation Pursuant to Titles II and IV of the Concurrent Resolution on the Budget for Fiscal Year 2018” (the “Tax Act”), enacts new Internal Revenue Code (“Code”) Section 199A which generally provides a deduction of 20% of the […]

Commercial Landlord and Property Manager Alert: Complying with Florida’s New Rent Tax Rate

Published: December 21st, 2017

By: Mark E. Holcomb Vicki L. Berman

The Florida Legislature reduced the state commercial rentals tax rate from 6% to 5.8% for rental periods beginning on or after January 1, 2018. This article guides commercial landlords and property managers in complying with that rate change.  While the reduced tax rate applies to commercial rental consideration, it does not apply to other charges […]

Tax Cuts and Jobs Acts Moves Forward in House and Senate

Trust and Estate Attorney Orlando
Published: November 20th, 2017

By: Kyle C. Griffin Matthew J. Ahearn

On November 16, 2017, the House of Representative passed the Tax Cuts and Jobs Act on a party-line vote (227-205), with several GOP representatives from California, New Jersey, and New York voting against the bill in part because it would reduce the deduction for state and local taxes. Later that same day, the Senate Finance Committee […]

Senate Releases Chairman’s Mark to Tax Cuts and Jobs Act

Trust and Estate Attorney Orlando
Published: November 10th, 2017

By: Kyle C. Griffin Matthew J. Ahearn

On November 9, 2017, the Joint Committee on Taxation released the Description of the Chairman’s Mark of the Tax Cuts and Jobs Act (the “Chairman’s Mark”) that is scheduled for markup by the Senate Finance Committee on November 13, 2017. The Chairman’s Mark shows that the Senate’s concepts for tax legislation contain significant differences from the […]