January 2021

Governor John Bel Edwards, State of Louisiana, by Executive Proclamation, has extended the deadlines for property tax rolls and payments in the parishes affected by Hurricane Laura. Proclamation number 10-JBE-2021 states that for the impacted parishes of Calcasieu, Cameron, and Beauregard, the deadline for tax assessors to complete and file the tax roll of

On January 20, 2021, the Louisiana Supreme Court denied the Louisiana Department of Revenue’s writ application in the closely-followed Louisiana due process / personal jurisdiction case of Robinson v. Jeopardy Productions, Inc., 2020-C-01343 (La. 1/20/21).  This case is now final.

A copy of the Louisiana Supreme Court’s writ denial ruling can be found here

When Congress recently passed Consolidated Appropriations Act of 2021, it explicitly reversed the IRS’s earlier position that expenses paid with non-taxable forgiven PPP loan proceeds could not be deducted.  As a result of this legislation, the IRS recently issued Revenue Ruling 2021-2 confirming that the act reversed its prior guidance in Notice 2020-32 and