Scott M. Susko
Subscribe to Scott M. Susko's PostsScott M. Susko counsels clients on all aspects of state and local tax matters. He represents individuals and businesses throughout the country at every stage of state and local tax controversies, including audit defense, administrative appeals and litigation. Scott also assists clients through changes in their business that can affect their tax posture, such as entry into new geographic or product markets, merger and acquisition activity, or state legislative developments. Read Scott M. Susko's full bio.
Owens-Brockway, VWS, and the Problem of 100% Clawbacks After Partial Performance of Economic Development Incentive Agreements
By Scott M. Susko on Apr 29, 2015
Posted In Incentives, Nationwide Importance
Economic development incentives are, at heart, contracts: a government offers to provide certain benefits-tax credits, grants, abatements, etc.-in exchange for a business creating jobs and investing capital. Agreements are often long-term, lasting a decade or more. Naturally, economic and political circumstances can change during such a length of time. Two recent cases, Owens-Brockway and VWS,...
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From Handshake to Ribbon Cutting: Lessons in Implementing Economic Development Incentives that Avoid Clawbacks
By Scott M. Susko on Apr 13, 2015
Posted In Incentives, Nationwide Importance
Once an incentive agreement is in place, it is time for the company to get to work building and staffing the new or expanded facility. While the economics of a deal are typically still on track, the initial buildout/expansion can raise issues that may not have been anticipated during the negotiation process, such as construction...
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New “Job Creation Project” EDIP Credits to Boost Tech Jobs in Massachusetts
By Scott M. Susko on Sep 22, 2014
Posted In Incentives, Massachusetts
In the battle for tech jobs, Massachusetts has added a significant new element to its arsenal of incentives in the form of “job creation project” Economic Development Incentive Program (EDIP) credits. EDIP is a tax incentive program designed to foster job creation and foster business growth in Massachusetts. The new initiative has been enacted as...
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Massachusetts Early Mediation Program Changing the Tax Appeals Landscape
By Catherine A. Battin, Richard C. Call and Scott M. Susko on Aug 4, 2014
Posted In Massachusetts, Procedure
The Massachusetts Department of Revenue’s new Early Mediation Program (EMP) is off to a very promising start. The EMP expedites the normal appeals process and offers hope to taxpayers that desire to resolve tax disputes without prolonged litigation. The Department indicated at a recent Boston Bar Association meeting that eight of the first 11 cases...
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