This post has been updated here. SUMMARY If the Supreme Court rules against Trump’s tariff authority under IEEPA, he retains multiple alternatives. These include Section 232 for national security tariffs, Section 301 for unfair trade practices, other statutory provisions and non-tariff barriers. However, these options require more process, justification and targeted application than IEEPA’s sweeping … Read more
The New Jersey Angel Investor Tax Credit Program serves as a powerful engine for innovation and economic expansion within the state. By offering substantial tax credits to those who invest in emerging technology businesses, the program seeks to attract much-needed capital to high-growth sectors like biotechnology, life sciences, advanced materials and renewable energy. The program … Read more
The One Big Beautiful Bill Act, passed on July 3, 2025, represents a significant overhaul of tax policy affecting U.S. Social Security recipients. This legislation was purportedly designed to fulfill President Trump’s campaign promise to eliminate federal taxes on Social Security benefits, though it only partially achieves this goal and only through an indirect approach … Read more
On July 4, 2025, President Donald J. Trump signed the One Big Beautiful Bill Act into law, making a significant change in the federal policy of taxing tip incomeding some relief to many service industry workers across the United States. The New Tip Tax Deduction Framework The legislation creates a specific federal income tax deduction … Read more