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Enclosed are comments on the taxation of digital assets. These comments are submitted on behalf of the American Bar Association's Section of Taxation and have not been reviewed or approved by the House of Delegates or the Board of Governors of the American Bar Association. Accordingly, they should...

“When Congress removed hemp from the list of controlled substances and established a 0.3% limit on Delta-9 THC via the Agricultural Improvement Act of 2018, also known as the 2018 Farm Bill, it resulted in two somewhat unexpected product categories. The first was hemp-derived products, such as...

"Downtown retail is facing a significant decline, grappling with the lasting effects of the pandemic, the unstoppable rise of ecommerce and the mounting pressure of surging interest rates. However, amidst the decline that shrouds downtown districts, a powerful opportunity for resurgence emerges."

A recently filed class action lawsuit raises more legal challenges to providers of generative artificial intelligence (AI) tools that are used to create content. The suit cautions that a doomsday scenario is approaching and alleges a host of privacy and other violations occurring along the way. What...

The work of subcontractors is largely guided by the written contracts to which they agree, making those contracts important to their company’s success. Ideally, contracts should be balanced, and they should allocate risk to the party able to control the risk, but that is often not the case. Though...

On May 25, 2023, the Illinois legislature passed HB 2878, a colossal 195-page bill, that impacts numerous public procurement laws, including curbing the percentage of retainage that local governments may withhold from contractors on public construction projects in Illinois. On June 22, 2023, the...

Contractors could start seeing six-figure fines from the Occupational Safety and Health Administration (OSHA) in the next few months thanks to sweeping policy changes implemented earlier this year. In a press release and two internal memoranda issued January 26, 2023, the Department of Labor (DOL)...