Publications

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.

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”).

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.