Internal Revenue Code: Federal tax code that serves as the primary source of federal tax law in the United States, providing fundamental taxation principles and requirements
State Tax Codes: State-specific tax legislation and regulations that govern local tax abatement authority and implementation
Constitutional Requirements: Particularly the Equal Protection Clause, ensuring tax abatements are granted in a fair and non-discriminatory manner
Municipal Codes: Local government regulations and ordinances specific to the jurisdiction where the tax abatement is being granted
Public Hearing Requirements: Legal obligations for public notice and community input before granting tax abatements
Administrative Procedures: Specific requirements for application, documentation, monitoring, and compliance of tax abatement agreements
Environmental Regulations: Environmental compliance requirements that may be tied to tax abatement eligibility and maintenance
Employment Laws: Labor and employment regulations, particularly relevant when job creation or retention is a condition of the tax abatement
Transparency Requirements: Legal obligations for public disclosure and reporting of tax abatement terms and benefits
Economic Development Laws: State and local legislation governing economic incentives and development programs
Real Property Law: Laws governing real estate and property rights that intersect with property tax abatements
Anti-discrimination Laws: Federal and state regulations ensuring fair and equitable distribution of tax benefits without discrimination
Public Benefit Requirements: Legal standards requiring demonstration of community benefit from tax abatement agreements
