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Joseph R. Rekrut

Associate

News & Publications

Presentations & Events

Related Info

Buffalo, Toronto

jrekrut@hodgsonruss.com

p 716.848.1715

Practices & Industries

Admissions

New York
U.S. Tax Court

Education

Gonzaga University, B.A.

University of Illinois College of Law, J.D., Cum Laude

Joe is an associate in the firm’s Business and International Tax practice, where he advises businesses, individuals, and non-profit organizations on tax-related matters and planning.

Prior to joining Hodgson Russ, Joe completed a summer internship with a Big 4 accounting firm in Chicago.

Honors

J. Nelson Young Tax Award
Tax Law Society - President
Administrative Editor: Journal of Law, Technology and Policy

Press Releases

Hodgson Russ Announces Three Newly Elected Partners, Six Attorneys Promoted to Senior Associate
Hodgson Russ Press Release, January 17, 2020

Publications

New York Public Service Commission Directs Further Action be Taken by the State's Utilities Before Authorizing Transmission Upgrades to Advance New York's Climate Goals
Hodgson Russ Renewable Energy Alert, September 14, 2021
Understanding the Reach and Limits of RPTL § 575-b and the State-Mandated Solar and Wind Real Property Assessment Models
Hodgson Russ Renewable Energy Alert, September 8, 2021
New York Launches its Inclusive Community Solar Adder with $52.5 Million Available for Qualifying Projects
Hodgson Russ Renewable Energy Alert, August 3, 2021
Aimed at Improving Fairness in Cost Allocation and Reducing Barriers to New Renewable Generation, the Public Service Commission Approves a New Interconnection Cost-Sharing Mechanism
Hodgson Russ Renewable Energy Alert, August 2, 2021
New Nonprofit Filing Requirements with NYS Department of State
Hodgson Russ Tax-Exempt Organizations Alert, May 14, 2021
Recent COVID-19 Developments for Tax-Exempt Organizations/Nonprofits
Hodgson Russ Tax-Exempt Organizations Alert, May 13, 2021
Removing a Major Roadblock, the PSC Modifies “Separate Site” Requirement for VDER Eligibility
Hodgson Russ Renewable Energy Alert, April 19, 2021
April 30 Deadline for Annual Report for Electric-Generating Facilities Approaching (And so are Changes to the New York Tax Rules for Renewable Projects)
Hodgson Russ Renewable Energy Alert, April 7, 2021
Proposed LMI CDG Adder May Come as a Disappointment to the Solar Industry as New York Incentives Continue to Sunset
Hodgson Russ Renewable Energy Alert, April 6, 2021
New York City Adopts Climate Resiliency Law
Hodgson Russ Environmental and Renewable Energy Alert, March 24, 2021
IRS Extends 2020 Individual Income Tax Return Filing and Tax Payment Deadline from April 15 to May 17, 2021
Hodgson Russ Federal-International Tax Alert, March 18, 2021
New York State Finalizes Regulations Implementing the New Large-Scale Renewables Siting Process
Hodgson Russ Renewable Energy Alert, March 4, 2021
New York State Goes Even Bigger On Offshore Wind
Hodgson Russ Renewable Energy Alert, January 13, 2021
New York Department of Environmental Conservation Releases “Value of Carbon” Guidance that Could Spur More Aggressive Climate Policies
Hodgson Russ Renewable Energy Alert, January 6, 2021
Consolidated Appropriations Act Expands Employee Retention Credit
Hodgson Russ Federal-International Tax Alert, December 28, 2020
Congress Authorizes Deductions for Qualifying Expenses Paid with PPP Forgivable Loan Proceeds
Hodgson Russ Federal-International Tax Alert, December 28, 2020
IRS Blesses SALT Cap Workaround: What’s Next in 2021?
Tax Notes State, December 21, 2020
New York City Clears the Path for Permitting of Energy Storage Systems
Hodgson Russ Renewable Energy Alert, December 17, 2020
New York Proposal Would Remove Major Cost Barrier to Standalone Distributed Energy Storage Deployment
Hodgson Russ Renewable Energy Alert, December 1, 2020
New York’s Renewable Energy Project Host Community Benefit Program Takes Shape
Hodgson Russ Renewable Energy Alert, November 23, 2020
IRS Clarifies Interaction Between Paycheck Protection Program and Employee Retention Tax Credit in M&A Deals
Hodgson Russ Federal-International Tax Alert, November 19, 2020
IRS Clarifies Delayed PPP Forgiveness Filing Will Not Enhance Deduction Availability Position
Hodgson Russ Federal-International Tax Alert, November 19, 2020
IRS Recognizes the Issuance of Erroneous Tax-Exempt Status Revocations Due to COVID-Related Computer Issue
Hodgson Russ Tax-Exempt Organizations Alert, November 2, 2020
What Would a Biden Administration Mean for New York’s Renewable Energy Industry?
Hodgson Russ Renewable Energy Alert, October 28, 2020
Permit Process To-Dos: How to Navigate NY’s Proposed Large-Scale Renewables Rules
Hodgson Russ Renewable Energy Alert, October 23, 2020
New York State Clean Energy Market – What to Watch For
Hodgson Russ Renewable Energy Alert, October 21, 2020
Great Lakes Offshore Wind: Permitting and Contracting Considerations
Hodgson Russ Renewable Energy Alert, October 19, 2020
New York State Further Expands its Renewable Energy Buildout: Clean Energy Standard 2.0 Approved
Hodgson Russ Renewable Energy Alert, October 16, 2020
New York Appellate Court Decision Stops Short of Settling Solar Property Tax Issues
Hodgson Russ Renewable Energy Alert, September 22, 2020
Top 10 Things to Know About New York State’s New Proposed Large-Scale Renewable Project Siting Regulations
Hodgson Russ Renewable Energy Alert, September 17, 2020
Latest Decision from FERC Highlights Potential for State Action on Resource Adequacy
Hodgson Russ Renewable Energy Alert, September 10, 2020
Beneath the Waves: New York State and Local Tax and Regulatory Landscape For Offshore Wind Projects
Hodgson Russ Renewable Energy Alert, August 6, 2020
If You Build It They Will Plug In: New York Jumpstarts its Electric Vehicle Market with Comprehensive “Make-Ready” Order
Hodgson Russ Renewable Energy Alert, July 28, 2020
New York Announces Solicitations for Over 1,500 MW of On-Shore Renewable Energy: What’s New and Noteworthy about the NYPA and NYSERDA Large Scale Renewables Procurements
Hodgson Russ Renewable Energy Alert, July 24, 2020
FERC Rejects Arguments from New York State Entities and Further Narrows Participation of Renewables in NYISO Capacity Market
Hodgson Russ Renewable Energy Alert, July 20, 2020
Turning Brownfields into Community Benefits: New Pathways for Local Government and Renewable Energy Partnerships
Hodgson Russ Brownfield Redevelopment Alert, June 29, 2020
New York Unveils Roadmap to 70 Percent Renewable Energy by 2030
Hodgson Russ Renewable Energy Alert, June 19, 2020
New York Public Service Commission Allows Anchor Customers of MTC-Eligible CDG Projects to Receive Community Credit
Hodgson Russ Renewable Energy Alert, June 12, 2020
Shifting Sands For Pairing Batteries and Renewables; Utilities Seek Tariff Changes and NYSERDA To Provide Adder
Hodgson Russ Renewable Energy Alert, June 9, 2020
Renewable Energy Projects and Brownfield Redevelopment in New York State – The Risk can be Worth the Increasing Reward
Hodgson Russ Renewable Energy Alert, June 3, 2020
New York Extends Deadline for Annual Report for Electric Generating Facilities
Hodgson Russ Renewable Energy Alert, June 2, 2020
Essential Investment in New York’s Grid is on the Horizon; NY PSC Sets the Course for Major Transmission Planning and Upgrades
Hodgson Russ Renewable Energy Alert, May 26, 2020
Stakeholders Await Key Electric Vehicle Order from New York’s Public Service Commission
Hodgson Russ Renewable Energy Alert, May 20, 2020
IRS Issues Section 125 Cafeteria Plan Relief to Increase Employer Flexibility During the COVID-19 Pandemic
Hodgson Russ Employee Benefits Alert, May 18, 2020
Preparing Your Required Covid-19 Health and Safety Plan for An Energy Construction Business Reopening
Hodgson Russ Renewable Energy and Construction Alert, May 15, 2020
NYS Public Service Commission Carves a New Path to Six Gigawatt Solar Target
Hodgson Russ Renewable Energy Alert, May 15, 2020
Zoning Nuances for Energy Storage Development in New York City that Every Developer Should Know
Hodgson Russ Renewable Energy Alert, May 6, 2020
IRS Issues Additional Guidance on Employee Retention Tax Credit; Consistency with Congressional Intent Again Questioned
Hodgson Russ Federal-International Tax Alert, May 5, 2020
IRS Denies Deductions for Expenses Paid with Forgiven PPP Loans
Hodgson Russ Federal-International Tax Alert, May 1, 2020
NYS Aligning Long-Term Planning for Gas Utilities with Carbon Neutrality Mandate
Hodgson Russ Renewable Energy Alert, April 27, 2020
Progress and Pause from NY’s Public Service Commission: Offshore Wind Program Authorized, But NY-Sun Approval Delayed
Hodgson Russ Renewable Energy Alert, April 23, 2020
IRS Announces Pandemic Relief for U.S./Foreign Residency Determinations
Hodgson Russ International Tax Alert, April 22, 2020
FERC to Hear New York’s Arguments Against Mitigation of Renewables
Hodgson Russ Renewable Energy Alert, April 21, 2020
Appellate Division Holds Opt-Out From Renewable Energy Tax Exemption Not Effective Unless Properly Filed
Hodgson Russ Renewable Energy Alert, April 20, 2020
IRS Postpones Due Date for Form 990 Series Returns
Hodgson Russ Tax-Exempt Organizations Alert, April 16, 2020
Not Just Section 94-c: New York’s Budget Creates Major Renewable Energy Initiatives
Hodgson Russ Renewable Energy Alert, April 16, 2020
CARES Act Update: IRS Issues Guidance on Federal Tax Changes
Hodgson Russ Federal-International Tax Alert, April 14, 2020
IRS Notice 2020-23 Provides Additional Deadline Extension Relief
Hodgson Russ Federal-International Tax Alert, April 10, 2020
Will New York “Take Back” the Function of Ensuring Electricity Resource Adequacy?
Hodgson Russ Renewable Energy Alert, April 9, 2020
NYISO Takes First Steps on Tariff Amendments for Energy Storage Resources
Hodgson Russ Renewable Energy Alert, April 3, 2020
Non-Profit Organizations and the CARES Act: Can Non-Profits Take Advantage of the Financial Assistance Programs?
Hodgson Russ Tax-Exempt Organizations Alert , April 3, 2020
Major Overhaul of Large-Scale Renewable Energy Project Permitting Included in New York State Budget Bill
Hodgson Russ Renewable Energy Alert, April 2, 2020
Updated Renewable Energy Construction and Contracts Guidance in the Face of COVID-19
Hodgson Russ Renewable Energy Alert, April 1, 2020
Amidst Coronavirus, New York Public Service Commission Authorizes New Community Credit Tranche, Extending Runway for Community Solar Projects
Hodgson Russ Renewable Energy Alert, March 30, 2020
COVID-19 Developments for Tax-Exempt Organizations/Non-Profits
Hodgson Russ Tax-Exempt Organizations Alert, March 30, 2020
Trump Signs CARES Act – Federal Tax Law Changes
Hodgson Russ Federal-International Tax Alert , March 27, 2020
IRS People First Initiative Provides Administrative Collection and Other Relief
Hodgson Russ Federal-International Tax Alert , March 26, 2020
Federal Government Issues Informal Guidance to Speed FFCRA Tax Credits to Employers
Hodgson Russ Tax and Labor & Employment Alert, March 24, 2020
COVID-19 Federal, State and Local Tax Employer Relief Efforts Update
Hodgson Russ State & Local Tax Alert, March 21, 2020
IRS Announces Federal Income Tax Payment Deferral
Hodgson Russ Federal-International Tax Alert, March 19, 2020
2020 Tax-Exempt Organizations Update
Hodgson Russ Tax-Exempt Organizations Alert, February 13, 2020

Blog Posts

Change on the Horizon? - New York Budget Bill Proposes Pass-Through Entity SALT Cap Workaround
Noonan’s Notes Blog, January 21, 2021
Clarity at Last – IRS Indicates Forthcoming Approval of SALT Cap Pass-Through Entity Workarounds
Noonan’s Notes Blog, November 10, 2020

Presentations & Events

End of 2020 Updates on Important Tax and Employment Law Issues During COVID-19
December 21, 2020
Taxes in the Time of COVID-19 - Developments for Individuals and Businesses
May 19, 2020
Hodgson Russ/FAE COVID-19 Webinar Series
April 1 & 2, 2020
Tax Treatment of Energy Storage Facilities in New York State - Class Two
March 5, 2020

Professional Associations

New York State Bar Association
Bar Association of Erie County

Community & Pro Bono

Member, Board of Directors: CMH Counseling