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Attorney Spotlight

What is Shannon Wiley looking forward to at this year's Asembia Specialty Pharmacy Summit? Find out more>


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Experience Spotlight

Primary Care Providers Win Challenge of CMS Interpretation of Enhanced Payment Law

With the help and support of the Tennessee Medical Association, 21 Tennessee physicians of underserved communities joined together and retained Bass, Berry & Sims to file suit against the Centers for Medicare & Medicaid Services to stop improper collection efforts. Our team, led by David King, was successful in halting efforts to recoup TennCare payments that were used legitimately to expand services in communities that needed them. Read more

Tennessee Medical Association & Bass, Berry & Sims

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Thought Leadership

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Thought Leadership Spotlight

Download the Healthcare Fraud & Abuse Review 2017, authored by Bass, Berry & Sims

The Healthcare Fraud & Abuse Review 2017 details all healthcare-related False Claims Act settlements from last year, organized by particular sectors of the healthcare industry. In addition to reviewing all healthcare fraud-related settlements, the Review includes updates on enforcement-related litigation involving the Stark Law and Anti-Kickback Statute, and looks at the continued implications from the government's focus on enforcement efforts involving individual actors in connection with civil and criminal healthcare fraud investigations.

Click here to download the Review.

Steve Jasper and Michael Cottone Provide Insight on Tennessee IMPROVE Act

State Tax Notes

Media Mentions

May 1, 2017

Bass, Berry & Sims attorneys Steve Jasper and Michael Cottone provided insight on Tennessee's IMPROVE Act, a bill designed to provide funding for road and bridge projects and attract manufacturing jobs to the state. 

To pay for the road and bridge projects, the IMPROVE Act increases Tennessee's various gas tax rates. Tax rates will increase starting July 1, 2017, and increase again in 2018 and 2019. Michael provided details for the new rates applicable to different types of fuel.

The IMPROVE Act also provides certain taxpayers the ability to elect a single-sales-factor apportionment formula for franchise and excise tax purposes. As Steve points out, this election "applies only to Tennessee companies engaged in manufacturing, [and] could have a broad application. Under the bill, a manufacturer is defined as having more than 50 percent of its earnings derived from manufacturing. But in determining whether half or more of a company's earnings count as manufacturing, passive income such as interest and investment income is not counted."

Another component of the bill is the continued phase out of the Hall income tax. Michael indicated that, if the IMPROVE Act is approved in reconciliation, the applicable rate would be reduced by one percentage point each year without the legislature having to take further action.

The full article, "Lawmakers Approve Single Sales Factor, Gas Tax Increase," was published by State Tax Notes on May 1, 2017, and is available online (subscription required).

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