Practical perspectives for contemporary legal challenges.
Section 168(n) Special Depreciation for Qualified Production Property As part of the One Big Beautiful Bill Act (the “OBBBA”), signed into law on July 4, 2025, Congress enacted a new provision under Internal Revenue Code Section 168, which permits taxpayers a 100% special depreciation allowance for qualified production property (“QPP”) used as an integral part …
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The FCC has released a Notice of Proposed Rulemaking (NPRM) aimed at improving customer service and protecting U.S. consumers by (1) encouraging onshoring of customer service operations and setting baseline standards for any remaining offshore activity, and (2) increasing the cost of unlawful robocalls originating abroad. Comments will be due 30 days after the NPRM …
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