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IRS's Safe Harbor Notice on State and Local Tax Credits

On June 11, 2019, the IRS published a guidance notice stating that certain individuals who receive state or local tax credits in exchange for contributions to or for the use of a charity or other entity described in section 170(c) can treat the contribution as a state or local tax payment. The Treasury Department and IRS requested comments on this Notice by July 11, 2019.

FDA's Proposed Rule on Mammography Standards

Early detection of breast cancer can save lives. Mammography is one of the screening tools that has contributed to reductions in breast cancer mortality. FDA has a unique role in mammography and should be commended for proposing to update its rules, particularly for those updates that reflect new technologies, such as the provisions related to digital mammography that update old regulatory terms like “x-ray film.”

Research Brief: Why Should We Focus on the Form of Regulation?

This four-chapter, 154-page-long report details the research we conducted through a cooperative agreement with the U.S. Department of Agriculture (USDA). Although its major findings are derived from agriculture-related industries, the concept and framework for classifying regulations according to their forms have broader implications for examining the effects of regulation.

Proposed Revisions to DOE’s Process Rule Include Beneficial Changes and Areas for Improvement

The Energy Department issues proposed updates to its Energy Conservation Program for Appliance Standards