On September 30, 2021, the EPA once again signaled a policy change on what provisions a state can include in its Clean Air Act State Implementation Plan (“SIP”) for exemptions and affirmative defenses during periods of startup, shutdown, and malfunction (“SSM”). This most recent action revokes the EPA guidance issued nearly a year earlier in

On Tuesday, the United States Court of Appeals for the Eleventh Circuit addressed the question of whether the 1962 U.S. Supreme Court holding in Vaughan v. Atkinson, 369 U.S. 527 (1962) requires courts hearing maintenance and cure cases to construe disputed medical evidence in the seaman’s favor. In Witbart v. Mandara Spa (Hawaii), LLC

As announced in Louisiana Tax Commission Statewide Advisory 03-2021 on Hurricane Ida, pursuant to La. R.S. 47:1978.1, Louisiana Assessors in Parishes affected by Hurricane Ida have to reassess property for purposes of the upcoming annual property tax bills to take into account any reductions in fair market value to property as a result of hurricane

In the wake of Hurricane Ida, many employers are struggling to find ways to maintain their business and protect their most precious asset: their employees. In this article, we review some of the most frequently asked labor and employment law questions facing employers in the aftermath of this catastrophic storm, including payroll issues, attendance issues,

While much of the interest around sustainability and social responsibility has centered on larger public companies, private companies are set to make significant contributions to these efforts by integrating Environmental, Social and Governance (ESG) principles.  Modern businesses understand that sustainability and social responsibility are no longer niche interests and prioritizing a strong ESG proposition creates

On July 1, 2021, the Internal Revenue Service published Revenue Ruling 2021-13, which provides guidance on three important issues related to the income tax credit for carbon oxide sequestration found in section 45Q of the Internal Revenue Code.  Recall that section 45Q provides for a credit against a taxpayer’s income tax liability based on the amount of carbon oxide (a) captured using carbon capture equipment, (b) placed in service at a qualified facility and (c) disposed of, injected, or utilized in a specified manner.  For more information on carbon capture and section 45Q tax credits, see here, here and here.
Continue Reading New IRS Revenue Ruling Provides Opportunities for Financing Carbon Capture Equipment

On June 29, 2021, the United States Supreme Court, in a 5-4 vote, held that a natural gas company’s right to condemn property for a pipeline under the Natural Gas Act includes the right to condemn state-owned property. In PennEast Pipeline Co. v. New Jersey,[1] the divided Court held that a certificate from the Federal Energy Regulatory Commission (FERC) entitled PennEast Pipeline Company (PennEast) to use the federal government’s power of eminent domain to seize property owned by the State of New Jersey.
Continue Reading United States Supreme Court Blocks New Jersey’s Sovereign Immunity Challenge to FERC Certificate Holder’s Condemnation of State-Owned Land

The Louisiana legislature has passed new laws requiring employers to provide accommodations for certain pregnant employees and limiting an employer’s use of an applicant’s criminal history in hiring decisions.  Both laws become effective on August 1, 2021.

Amendment to Pregnancy Accommodation Law

By Act No. 393 of the 2021 Regular Session, Louisiana’s nondiscrimination

As the number of solar projects continues to grow in Louisiana, a chief concern among Louisiana taxpayers is ensuring that these projects are properly decommissioning upon their abandonment.  Solar development is largely in its infancy in Louisiana, with only a handful of projects having been constructed to date.  However, lawmakers are acting now to ensure