Monthly Archives: January 2021

PFAS in a Phase I Environmental Site Assessment?

The question de riguer in commercial real estate transactions is if PFAS is included in a Phase I Environmental Site Assessment? As made clear by the January 14, 2021 EPA action, the response is “no” that the standard practice for environmental site assessments in the vast majority of places does not consider PFAS, however, .. … Continue Reading

Former Public Officials Indicted on Criminal Charges in Flint Water Crisis

Michigan prosecutors last Thursday announced that 9 individuals have been indicted on a total of 42 counts related to a series of alleged actions and inactions that created the Flint water crisis. Interestingly, the Chief Judge of the Seventh Circuit in Genesee County appointed Judge David Newblatt to act as a one-man grand jury to … Continue Reading

45L Energy Efficient Home Tax Credit Extended for 2021 by Covid Relief Bill

The Consolidated Appropriations Act, 2021, H.R. 133, signed into law by President Trump on December 27th, extended the 45L energy efficient home $2,000 tax credit, which had been scheduled to expire last year, to cover qualified new energy efficient homes sold or leased through 2021. And yes, regular readers of this blog will notice that … Continue Reading

179D Tax Deduction Made Permanent by Covid Relief Bill

On page 4,872 of the Consolidated Appropriations Act, 2021, H.R. 133, which passed both houses of Congress on December 21st and was signed into law by President Trump on December 27th, the 179D energy efficient commercial buildings federal tax deduction, which had been scheduled to expire at year end, was instead made permanent. At a … Continue Reading
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