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Viewpoint: Cassidy offers support to ensure minority-owned businesses maximize opportunities
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Hamilton: Use surplus to protect Main Street from tax hikes
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Real estate experts: Residential is booming, commercial is begging
Paul Briand
DURHAM - A panel of real estate experts at an online forum Wednesday night cited booming residential real estate but flagging commercial properties as effects of the COVID-19 pandemic.
High-flying residential sales are being fueled by low interest rates, limited supply and intense interest by out-of-state buyers, according to the “Real Estate Trends in the COVID-19 Market” panel assembled by the University of New Hampshire.
“It’s a hard time to find a house right now,” said Adam Dow, founder of the Keller Williams-affiliated Dow Realty Group in Wolfeboro.
Calyxt Reports Fourth Quarter and Full Year 2020 Financial Results
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The Virginia Department of Taxation has issued a ruling that addresses the question “does the receipt of a PPP loan and its possible forgiveness constitute gross receipts for purposes of the Business, Professional, and Occupational License (BPOL) tax?”
Under the Coronavirus Aid, Relief, and Economic Security Act (CARES Act) passed in March 2020, loans were made to taxpayers under the Payroll Protection Program (PPP). Under certain circumstances, the loan proceeds would not have to be repaid, and the loan would be forgiven.
Generally, loan forgiveness would be considered income under Internal Revenue Code Sec. 61(a)(11). The Ruling notes that, while the CARES Act specifically created an exclusion from the definition of income for purposes of income tax, that determination under the CARES Act is not dipositive for purposes of BPOL. Va. Code Sec. 58.1-3700 et seq. and the BPOL regulations provide the only authori