The Internal Revenue Service issued Notice 2023-18 establishing a program to allocate $10 billion of credits for qualified investments in eligible qualifying advanced energy projects under Internal Revenue Code Section 48C(e). The goal of the program is to expand U.S. manufacturing capacity and quality jobs for clean energy technologies, to reduce greenhouse gas emissions in

In a published opinion filed February 6, 2023, the Fourth District Court of Appeal (Div. 3) affirmed a judgment setting aside an addendum to a 2010 program EIR (PEIR) and accompanying approvals for a 275,000-square foot office complex on a 4.95-acre parcel (the “Gemdale project” or “project”) within the 2,800-acre Irvine Business Complex (IBC).  IBC Business Owners for Sensible Development v. City of Irvine (Gemdale 2400 Barranca Holdings, LLC, Real Party in Interest) (2023) 88 Cal.App.5th 100.  The Court held that the City’s approval of the Addendum was improper because substantial evidence did not support the conclusion that the project’s GHG emissions were within the scope of the PEIR and would have less than significant impacts; further, the project was unusually large and dense due to its utilization of transfers of development rights (TDRs) of over 220,000 square feet – by far the largest ever approved in the IBC’s history – and thus could not qualify for the Class 32 infill exemption due to the unusual circumstances exception.

In IBC Business Owners for Sensible Development v. City of Irvine et al. (Feb. 6 2023, Case No. G060850) ___ Cal.App.5th ___, the Fourth District Court of Appeal held that the City of Irvine (“City”) violated CEQA when it relied on an addendum to approve a project proposing to redevelop a parcel within the Irvine

UPDATEOn February 15, 2023, the Louisiana Department of Revenue issued Revenue Information Bulletin (“RIB”) No. 23-010 stating that qualifying businesses can submit an application under the Fresh Start Proper Worker Classification Initiative by sending an email to [email protected]. RIB No. 23-010 also states that in order to qualify, the employer must have consistently

On February 15, 2023, the Louisiana 4th Circuit Court of Appeal affirmed the trial court’s award of $2.75M each to the two surviving children of a deceased mesothelioma plaintiff and also affirmed the trial court’s award of judicial interest relating back to the date the original petition was filed.

In December 2021, after a multi-day