On Friday, April 10, 2020, the U.S. Environmental Protection Agency (EPA) issued interim guidance to its regional offices on when to conduct, reduce, or pause field work at remediation and emergency response sites.  The Interim Guidance on Site Field Work Decisions Due to Impacts of COVID-19 applies to response sites where EPA is the lead

The Tax Cuts and Jobs Act of 2017 makes it harder to take tax deductions for some payments to governmental entities.  The change may impact settlements between private entities and federal, state and local environmental agencies.  In most cases, it will not affect environmental settlements between private parties.

Section 162(f) of the Tax Code has