T.J. Ruane

Subscribe to T.J. Ruane's Posts

T.J. Ruane is an associate in the Environmental Group. TJ focuses his practice in counseling both U.S. and international clients on a broad range of environmental issues in connection with corporate, real estate, and financing transactions. TJ brings in-depth experience on a wide array of complex environmental matters including environmental litigation, regulatory compliance and enforcement defense, including counseling clients through criminal and civil environmental investigations. TJ’s experience also includes project development, land use, and environmental permitting.

TJ also has experience representing public utility authorities and municipalities. TJ has represented and counseled several municipalities in bringing lawsuits against some of the nation’s largest lenders and mortgage loan servicers under New York’s Zombie Property Law. With TJ’s assistance, these municipalities successfully obtained court orders assessing over a million dollars in civil fines and, in addition, orders to remediate non-compliance with the subject vacant and abandoned properties.

Prior to his legal career, TJ worked as an Energy Analyst for TRC Companies, Inc. During his time in this role, TJ worked in conjunction with New York State Energy Research and Development Agency (NYSERDA) to develop and implement a federal and state funding and grant program for energy efficiency and renewable energy project. TJ also served as the main point of contact for all New York City and Long Island projects managing oversight and monitoring compliance with state and federal regulations.

Contact:Read more about T.J. Ruane

After a more than 26 year hiatus, on July 1, 2022, the Superfund chemical excise tax (the “Superfund Chemical Tax”) will again become effective. This excise tax, reinstated by the passage of the Infrastructure Investment and Jobs Act,[1] is imposed on manufacturers, producers, and importers of certain chemicals and chemical substances. As discussed below, the re-establishment of this tax may have significant financial, administrative, and operational impacts; thus, it is crucial that businesses potentially subject to this tax understand its applicability, obligations, and exceptions, for tax year 2022 and beyond.

Even for those who have dealt with the first iteration of this tax, there are many material differences in the resurrected tax regime, including the applicable tax rates on chemicals and the threshold for determining which chemical substances are taxable.