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Health AffairsOpinion

When A Resolved Billing Scandal Becomes Embedded In New Payment Policy

CMS should ensure that temporary spending shocks—such as the recent spike in skin substitute costs—are not mechanically ...
The Tax Adviser

A lower substantial-improvement threshold for rural opportunity zones

In the new zones, business property can become qualified if improvements increase its basis by 50%, rather than the otherwise ...
The Tax Adviser

Sec. 174: The OBBBA and growing state tax disconformity

State conformity or decoupling from Sec. 174 and new Sec. 174A, enacted by the law known as the One Big Beautiful Bill Act, ...