Publications

Tax-exempt hospitals are in various stages of compliance with the final 501(r) regulations. Calendar year taxpayers should have adopted and implemented compliant policies and procedures prior to the start of the new year. Fiscal year taxpayers have until the start of their 2016-17 tax year to adopt and implement compliant […]

Nearly five years after publishing the proposed rule, the Centers for Medicare & Medicaid Services (CMS) released a long-awaited final rule requiring documentation of face-to-face encounters to certify home health services for Medicaid beneficiaries. The final rule, published in the February 2, 2016 Federal Register, finalized the proposed rule originally […]

On February 12, 2016, nearly four years after publishing a proposed rule, the Centers for Medicare and Medicaid Services (CMS) released a final rule implementing Section 6402(a) of the Affordable Care Act (the “Final Rule”) which provides for a 60-day timeline for reporting and returning overpayments. The Final Rule requires […]

LB 951 (Harr) adopts the Affordable Housing Tax Credit Act (the “Act”). For qualified projects, the State may grant an owner of affordable housing a nonrefundable income tax credit equal to the amount of federal low-income tax credits available to the project. The Act substantially mirrors the federal program, and […]

LB 806 (Mello) adopts the Riverfront Development District Act (the “Act”). The Act would enable cities to create one or more riverfront districts to improve or develop riverfront areas and to assess an occupation tax based on a business owner’s square footage to fund the development. A quasi-municipal body, a […]