SMGG Blog

What Municipalities Need to Know in 2019: Newly Signed Pennsylvania Legislation

January 29, 2019

Act 78 of 2018: UNLAWFUL USE OF UNMANNED AIRCRAFT AND PROHIBITING LOCAL REGULATION OF UNMANNED AIRCRAFT Amending Titles 18 (Crimes and Offenses) and 53 (Municipalities Generally) of the Pennsylvania Consolidated Statutes to... Read more

Where Not How: Commonwealth Court Upholds Oil and Gas Zoning Ordinance

November 12, 2018

By: Alan T. Shuckrow and Alexis M. Wheeler On October 26, 2018, The Commonwealth Court handed down another opinion in a recent line of case law developing oil and gas land use and environmental regulation in Pennsylvania, Frederick v.... Read more

New Tax on Non-Profit Organizations – Cost of Transportation Related Fringe Benefits

October 3, 2018
By S. John Kelly
Posted in Business Services, Public and Non-Profit

Under the 2017 tax bill, Congress requires charities to pay unrelated business income tax (UBIT) for the cost of the following fringe benefits if the charity offers these benefits tax-free to its employees: a) bus passes or transport to... Read more

Bad News for Internet Retailers – Supreme Court says Retailers Must Collect Sales Tax Everywhere

June 26, 2018
By S. John Kelly
Posted in Business Services, Litigation

On June 21, the Supreme Court decided that states can force out-of-state retailers to collect state and local sales tax on goods and services shipped to in-state residents.  South Dakota v. Wayfair, Inc., ___ U.S. ___ (2018) Read more

Medical Marijuana Update: Municipal Zoning and Land Use

May 15, 2018
By Matthew Korenoski
Posted in Medical Marijuana, Public and Non-Profit

NOTHING IN THIS DOCUMENT IS INTENDED OR SHALL BE CONSTRUED AS ADVICE TO PARTICIPATE IN, OR COUNSEL WITH RESPECT TO, CRIMINAL OR FRAUDULENT ACTIVITIES. POSSESSION, DISTRIBUTION, AND SALE OF MARIJUANA IS A SERIOUS CRIME UNDER FEDERAL LAW, AND ENGAGING... Read more

Real Estate Developer – How to Get Capital Gains When Sell Land Why doing Nothing can be the Best Answer

March 9, 2018
By S. John Kelly
Posted in Business Services

If a developer sells land in a real estate development, the normal tax rule is that he will recognize ordinary income, not capital gains.   If a change in economics means the development effort should be abandoned, often it will be advantageous to... Read more

POLICIES TO UPDATE NOW – SEXUAL HARASSMENT

March 9, 2018

Sexual harassment continues to make news.  Although much of the attention has focused on the powerful and famous, sexual harassment can occur in any business, and employers ignore the problem at their own peril. Now is the time to review your... Read more

New Year, New Issues

February 1, 2018

The New Year always brings with it renewed hope for the future.  In 2018, the New Year will bring Pennsylvania businesses many issues to address, old (sexual harassment) and new (medical marijuana).  Here’s my list for the three issues your... Read more

Quick Tax Law Update – Individual Changes in 2018

December 28, 2017
By S. John Kelly
Posted in Business Services

Temporary Reduction in Tax Rates Until 2025, marginal tax rates drop by 2% or 3% for each bracket. Standard Deduction Increases: $6,500 for single filer increases to $12,000, increase ends in 2025 $9,550 for head... Read more

Quick Tax Law Update – Business Law Changes Effective in 2018

December 28, 2017
By S. John Kelly
Posted in Business Services

Rate Change – Tax rate drops to 21% for corporations. Investors in partnerships and S Corporations will be able to deduct, as an itemized deduction, 20% of pass-through income from their taxable income.  Dividends, interest,... Read more