Publications

It’s hard for New York tax issues to get any bandwidth with the federal government turning on tariffs, turning off tariffs, arguing about SALT deduction caps, proposing to take away pass-through entity taxes for certain businesses, etc. But time marches forward, and Albany’s annual budget turmoil with it.

New York’s recently passed 2025 Executive Budget includes significant amendments to sections of the New York Environmental Conservation Law that concern the Inactive Hazardous Waste Disposal Site Remedial Program, commonly referred to as the State Superfund Program.

Hodgson Russ Tax Residency Practice Leader Timothy Noonan weighed in on new provisions in the New York State Budget (passed May 9, 2025) and its new requirements regarding tax reporting for partnerships.

Hodgson Russ Partner Timothy Noonan co-hosted “Hot Topics in NY Tax Audits and Enforcement” on May 8, 2025 with Jonathan Shenkman, President & CIO of ParkBridge Wealth Management.

Jennifer Brevorka participated as faculty for The Advocates’ Society program, “React Like a Pro to Curveballs at Trial” on Thursday, May 1, 2025.

Michael Hecker joined a panel at the Mohawk Valley Brownfields Developer Summit on April 29, 2025.

Timothy Noonan and Open Weaver Banks co-authored a “Noonan’s Notes” installment for Tax Notes State, which was featured on the cover of the issue.

Hodgson Russ Partner David Wilks presented to the American Immigration Lawyers Association (AILA) Canada Chapter on April 23, 2025.

Following an oral argument at the Third Department by Craig Reilly, the New York appellate court ruled that multiple firm clients providing site safety services at New York City construction sites could seek judicial review of whether their licensed site safety services are taxable without first exhausting their administrative remedies.

Alicia Legland and Daniel Spitzer presented a hot topic in NYS renewable energy for the New York State Bar Association on April 21, 2025.

Andrew Besch presented at the OBA Professional Development Seminar on Essential Considerations for Cross-Border Estate Planning and Administration on April 16, 2025.

Andrew Besch presented at the Ontario Bar Association Professional Development Seminar on “Key Considerations for Cross-Border Estate Planning and Administration” on April 16, 2025.

Sujata Yalamanchili and Rani Patel co-authored “A Look at New York’s Commercial Property Clean Energy Loan Program” in the April issue of Tax Notes State.

David Wilks participated in the AILA Texas/New Mexico/Oklahoma Spring Conference in Guadalajara, Mexico as a speaker on the “Hot Topics in the PERM Arena” panel on April 10, 2025. 

On March 31, 2024, the New York State Department of Public Service (DPS) filed with the NYS Public Service Commission (Commission) The First Iteration of The Grid of the Future Plan (Plan), which was prepared in cooperation with the New York State Energy Research and Development Authority (NYSERDA).

Timothy Noonan's insights are featured in the article "Massachusetts Ruling Upends Norms for Taxing Nonresident Income" by Perry Cooper.

Melissa Subjeck and Nathaniel Lucek presented on April 2 as part of BelCham’s U.S. Readiness Program to Belgian companies planning to expand into the U.S.

Henry Zomerfeld and Michael Boncardo presented at the Tug Hill Commission Local Government Conference in Verona, New York, on April 1, 2025. 

On March 21, 2025, the Financial Crimes Enforcement Network issued an interim final rule narrowing the scope of the Corporate Transparency Act to only foreign reporting companies (as defined under the previous CTA rules).

On March 21, 2025, the New York State Public Service Commission adopted, with modifications, the draft Bulk Energy Storage Program Implementation Plan proposed by the New York State Energy Research and Development Authority.

At the Attorney General’s request, Matt Liponis presented “2024 Land Use Update: Caselaw and Other Developments” on March 27 to lawyers working across the New York State government.

Daniel Spitzer was a moderator for the "New York: An Energy Storage Roadmap" panel at the Energy Storage Summit USA 2025 held in Dallas, Texas, on March 27, 2025.

President Trump has issued an Executive Order that directs the Department of Homeland Security to ensure that foreign nationals uphold with their duty to register with the Immigration and Nationality Act ("INA"). The administration will treat failure to comply with the registration requirement as a civil and criminal enforcement priority.

President Trump has issued an Executive Order that directs the Department of Homeland Security to ensure that aliens uphold with their duty to register with the Immigration and Nationality Act ("INA"). The administration will treat failure to comply with the registration requirement as a civil and criminal enforcement priority.

The New York State Department of Environmental Conservation’s has now proposed a draft general permit for Community-Scale Solar Energy Installations in State-regulated freshwater wetlands

Navigating the U.S. immigration system can be daunting for Canadian companies and entrepreneurs looking to establish a presence in the United States.

On January 24, 2025, the United States Bankruptcy Court for the Eastern District of Virginia (the “Bankruptcy Court”), in a matter of first impression, held that the United States Supreme Court’s decision in Harrington v. Purdue Pharma, L.P.[i] barring third-party releases is inapplicable to asset sales conducted pursuant to the Bankruptcy Code[ii] and settlement agreements entered into pursuant to Rule 9019 of the Federal Rules of Bankruptcy Procedure (the “Bankruptcy Rules”).

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.