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Michelman Robinson

As seen in: Westlaw Today, Area Development Magazine
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Articles

Capitalizing on the OBBBA Before the 2026 Cliff

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By Mehdi Sinaki, Michelman Robinson, London. He
| Area Development Magazine Verified
As the 2026 tax season approaches, developers and tax advisers are preparing for the first filing cycle that will fully reflect the One Big Beautiful Bill Act. Signed into law on July 4, 2025, the OBBBA changes the economics of commercial development in ways that are both generous and deadline-driven, expanding front-end deductions while accelerating the expiration of key building-efficiency incentives.
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AI companions meet the law: New York and California draw the first lines

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By Ling Kong, Michelman Robinson
| Westlaw Today Verified
(December 23, 2025) - Ling Kong of Michelman Robinson examines AI companion laws in New York and California, discussing the states' differing approaches to regulating the technology and the uncertainty created by a recent federal executive order. For years, AI "companions" lived in a regulatory gray zone.
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