If you own property in Pennsylvania, in places such as Allentown, Bethlehem and Easton, you likely pay stormwater fees or “rain taxes” to your local municipality. These fees are charged to property owners in order to finance the costs of local stormwater programs. Generally, the amount of a stormwater fee is determined based on the […]

Fitzpatrick Lentz & Bubba, P.C. has again been selected as one of The Morning Call’s “Top Workplaces”. This was the eighth consecutive year the Firm earned a place on the list. In the article published on June 24, the Firm ranked eighth overall in the “Small Employers” category, and the highest-ranking law firm overall. “Following a difficult year, […]

Less than 100 days into President Biden’s presidential term, he has proposed a sweeping tax and spending policy. While this plan has yet to be debated or passed, it does give a good indication of what impact the plan may have on U.S. businesses and individuals. Corporate & Personal Tax Rates As a reminder, under […]

The American Rescue Plan Act of 2021 (the “ARP”) is the latest in Coronavirus relief legislation. On March 10, 2021, the House of Representatives passed the bill as amended by the Senate. President Biden signed the ARP into legislation on March 11. Below is a summary of the provisions that will have a direct impact […]

It’s 2021, so that means it’s time for Pennsylvania businesses and organizations to get their decennial filings ready. Every ten years, Pennsylvanian entities must submit a decennial filing or decennial report during the years ending with the numeral “1”, (i.e., 2011, 2021, 2031). The objective of these filings is for the state to reissue names […]

In 2018, the U.S. Supreme Court issued a decision that changed the face of business and expanded application of gross receipts taxes like the Business Privilege Tax (BPT). Prior to 2018, the Supreme Court had a simple and straightforward policy as to whether a state could tax business activity: if the taxpayer had no physical […]

On March 25, 2020, the U.S. Senate unanimously passed the Coronavirus Aid, Relief, and Economic Security Act (CARES Act). The CARES Act offers critical economic stimuli to individuals, businesses and healthcare institutions as a result of the extreme financial strains caused by the COVID-19 (Coronavirus) outbreak. On March 27, 2020, the U.S. House of Representatives […]

(Updated April 24, 2020) On April 20, 2020, Pennsylvania Governor Tom Wolf signed Senate Bill 841 into law and announced the first few incremental changes toward opening up Pennsylvania after its shutdown to help prevent the spread of COVID-19. Governor Wolf announced the restart of construction projects statewide starting Friday, May 1, curbside pickup of […]

(Updated April 10, 2020) On March 27, 2020, the Coronavirus Aid, Relief, and Economic Security Act (the CARES Act) was signed into law by President Trump. Although the CARES Act was drafted to predominantly assist small businesses, specific industries, and health care professionals; several of the CARES Act provisions were tax related.  Our team of […]

In 2018, the United States Supreme Court issued a landmark decision in South Dakota v. Wayfair, Inc. (“Wayfair”). In Wayfair, the Court overturned decades of existing precedent by ruling that states could impose sales tax collection (and other requirements) on out-of-state retailers who only conducted online sales in states without maintaining a physical presence. The […]