On July 4, 2025, President Trump signed the “One Big Beautiful Bill Act” (the “OBBB”), which makes a number of highly beneficial changes to the tax treatment of Qualified Small Business Stock (“QSBS”) acquired by “non-corporate” taxpayers after July 4, 2025. The goal of these changes is to encourage investment in new companies by providing …
Ohio Department of Development Updates QEP PILOT Construction Reporting Process
The Ohio Department of Development (“ODOD”) has made some changes to documents provided by renewable energy projects that have received certification as a Qualified Energy Project (“QEP”) in the Payment in Lieu of Taxes (“PILOT”) program under R.C. 5727.75: Recently, ODOD established new informational requirements that a QEP must meet if the project provides an …
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