Legislative Bill 625 proposes several changes to the Property Assessed Clean Energy Act (“PACE”). PACE allows municipalities to finance the installation of energy efficiency improvements and renewable energy systems following the adoption of ordinances creating clean energy assessment districts. PACE benefits the consumer and community by allowing energy efficiency improvements […]
Publications
Guidance on Historic Tax Credits by Pass-through Entities
On March 7, 2017, the Nebraska Department of Revenue issued guidance on the use of state historic tax credits by owners of pass-through entities. The Nebraska Job Creation and Mainstreet Revitalization Act (the “Act”) established tax credits for applicants to rehabilitate historically significant property. The guidance under the Act provides […]
MOON Notices Have Been Required Since March 8, 2017
On March 8, 2017, Medicare hospitals and critical access hospitals (“CAH”) were required to begin giving notices to Medicare patients who remain in observation bed status for more than 24 hours. The Notice of Observation Treatment and Implication for Care Eligibility Act (NOTICE Act) was adopted in August 2015, establishing the Medicare […]
Taking Advantage of Low Interest Rates
For just the second time in the past ten years, on December 14, 2016, the Federal Reserve increased its key interest rate by 0.25 percent, and it appears poised to do so several more times this year. Many are wondering if there are steps to be taken regarding their estate […]
105th Nebraska Legislature Bill Introduction
March 8, 2017, is Day 43 of the 1st Session of the 105th Nebraska Legislature. The full body has achieved very little, but committee hearings are in full swing. Here is a list of recent or upcoming relevant committee hearings and our positions on behalf of our clients: Tax Increment […]

