Topics: State & Local Tax
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Ohio Film Tax Credit: How Northeast Ohio Productions Qualify and Cash In
The Ohio film tax credit explained for Northeast Ohio productions: a 30% refundable credit, $300K minimum spend, and rolling applications.
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Ohio Nursing Facility Quality Point Reimbursement: Updated HB 479 Calculations
Ohio’s revised HB 479 quality-point calculation nearly tripled the pool and raised the value per point 56-64%, about $923M total. What operators should check.
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Wisconsin Medicaid Nursing Home Reimbursement: What Providers Need to Know
How Wisconsin Medicaid sets nursing home rates: the annual Methods update, PDPM case mix, provider incentives, the new SFY26 audit rule, and WINHRS appeals.
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Ohio Medicaid Nursing Home Reimbursement: What Changed on July 1, 2026 — and the $875 Million Reckoning Behind It
Ohio’s July 1, 2026 nursing home Medicaid changes explained: the PDPM case-mix transition and the $875M quality incentive payment (QIP) settlement.
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State Film Tax Credits in 2026: A Producer’s Comparison
As of mid-2026, the most competitive state film tax credit programs are California (base 20% to 25% with stackable uplifts, now refundable under Program…
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The One Big Beautiful Bill and Medicaid: What It Means for Nursing Homes and the States Most at Risk
How the One Big Beautiful Bill Act affects Medicaid and nursing home reimbursement, and which states face the largest funding reductions by 2034.
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Sales Tax Nexus and Distribution: When Wholesalers Owe Tax in a New State
A wholesaler owes sales tax (or, more precisely, owes a duty to register, collect, and remit) in a new state once it crosses that…
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How to Monetize a Transferable Film Tax Credit vs Refundable
A transferable film tax credit can be sold to another taxpayer in the issuing state, usually through a broker, at a discount to face…
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Sales and Use Tax for Multi-Location Restaurants
Most food sold by a restaurant is taxable because it meets the legal definition of “prepared food,” meaning the seller heated it, combined two…
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Florida Finalizes October 2026 Medicaid Nursing Home Rates
Florida finalized its October 2026 Medicaid nursing home rates at an average $302.92 per resident day, down 1.4% from 2025. See the regional and…