Publications Archive

Dan Spitzer was quoted in a POLITICO article by Marie J. French, “New York Judge Declares the State’s Renewable Tax Lax Unconstitutional.”

Dan Spitzer was quoted in a POLITICO article, “New York Judge Declares the State’s Renewable Tax Lax Unconstitutional.”

In a decision and order filed March 4, 2025, Albany County Supreme Court held that Real Property Tax Law (“RPTL”) § 575-b is unconstitutional (the “Decision”). 

On March 2, 2025, the United States Department of the Treasury (“Treasury Department”) announced that it will suspend enforcement of the Corporate Transparency Act (“CTA”) against United States citizens, United States reporting companies and the beneficial owners of United States reporting companies.

On February 26th, in a unanimous opinion authored by Justice Kagan, the U.S. Supreme Court overturned the District Court’s $43 million profit disgorgement award following a bench trial on the issue of damages.

On June 20, 2024, the Public Service Commission (Commission) issued the Order Establishing Updated Energy Storage Goal and Deployment Policy (2024 Order), establishing an increased goal of deploying 6 gigawatts (GW) of energy storage by 2030 (up from 3 GW), with 1,500 megawatts (MW) of retail energy storage and 200 MW of residential energy storage, and additional bulk storage.

David Wilks presented “Navigating Cross-Border Business Deals and Operations” for the Canadian Bar Association’s OBA International Law Program.

U.S. Citizenship and Immigration Services (USCIS) announced that the initial registration period for the fiscal year (FY) 2026 H-1B cap will open at noon Eastern on March 7, 2025, and run through noon Eastern on March 24, 2025.

Timothy Noonan and Brandon Bourg an article written for Tax Notes State titled, “A Bad Call? New York's BBA Partnership Audit Rules Miss the Mark.”

On February 18, 2025, the United States District Court for the Eastern District of Texas lifted the preliminary injunction it previously granted in Smith v. U.S. Department of the Treasury, which temporarily enjoined Corporate Transparency Act (“CTA”) enforcement nationwide.

This article highlights the mission and impact of BBBS of Erie, Niagara, and the Southern Tier, emphasizing the importance of mentorship for youth development. Patrick details various ways to get involved, including becoming a volunteer mentor, a leadership volunteer, or making a donation.

Non-profit entities in New York that are seeking a real property tax exemption under Real Property Tax Law (“RPTL”) § 420-a must do so by the taxable status date, March 1 in most communities.  Whether or not real property is taxable or tax-exempt “shall be determined annually according to its condition and ownership as of the first day of March.”

In most towns in New York, March 1 is the “Taxable Status Date,” before which developers must submit their tax exemption application to the local assessor to obtain the benefit of New York’s renewable energy facility tax exemption under Real Property Tax Law (“RPTL”) § 487. 

In a Deseret News article, "Is it a crime to be in the country illegally? We answer your questions," David Wilks emphasizes the complexity of immigration law.

For those unable to stay up to date with New York’s tax changes throughout 2024, this article provides key updates on many of the important tax changes as we head into 2025.