Month: November 2017

Exempt Organizations: Tax Reform Provisions to Watch

Part II:  Senate and House proposals By Nancy Ortmeyer Kuhn, Chair of Jackson & Campbell's Tax Group The Joint Committee on Taxation released the Senate’s “Description of the Chairman’s Mark of the ‘Tax Cuts and Jobs Act’” on November 9, 2017.  The Ways and Means Committee of the U.S. House of Representatives previously released its long-awaited tax bill on November 2,... Read More >

Supreme Court Clarifies Which Deadlines Are Jurisdictional

In Hamer v. Neighborhood Housing Services of Chicago, the Court, in a unanimous opinion by Justice Ginsburg, set forth a clear and easy way to tell whether a deadline is jurisdictional, and cannot be waived or extended, or is merely a “claim-processing rule” that can be extended: deadlines provided by statute are jurisdictional, while deadlines provided by court rules are... Read More >

The National Practitioner Data Bank: Six Need-to-Knows

The National Practitioner Data Bank (NPDB) was established through Title IV of Public Law 99-660, the Health Care Quality Improvement Act of 1986. Codified at 45 CFR Part 60, the NPDB is an online repository for reports on negative events involving physicians, dentists, and other licensed health care professionals. The statute requires certain health care entities to report the... Read More >

Exempt Organizations: Tax Reform Provisions to Watch

By Nancy Ortmeyer Kuhn, Chair of Jackson & Campbell's Tax Group The Ways and Means Committee of the U.S. House of Representatives released its long-awaited tax bill on November 2, 2017.  The bill is entitled Tax Cuts and Jobs Act, H.R. 1  (“TCJA”).  Note that there is nothing in the title referencing “tax simplification”.  The full text of the bill... Read More >