profile headshot of Christopher L. Nuss

Specialties

Here at BrownWinick, I am a seasoned tax attorney spending most of my time ensuring that businesses and individuals pay no more tax or penalties to the government than is rightfully and realistically due under the circumstances. I accomplish this for you through properly planning and structuring transactions, assessing and determining appropriate compliance strategies, and strongly advocating for you in audits and controversies. The earlier we engage and I learn about your business, your goals, and your challenges, the more effectively and efficiently I can help you understand the opportunities, the risks, and how best to move forward. Throughout my career, I have primarily advised businesses, from smaller start-ups to larger multi-generational companies, on major aspects of federal and state income tax relative to choice of entity, pass-through taxation, mergers and acquisitions and divestitures, tax credit incentives, nonprofit and tax-exempt organizations, sales and use tax, and certain international and foreign matters.

I also serve as the Chair of the firm's Tax Practice Group leading and overseeing other skilled BrownWinick tax and business attorneys as they serve clients and grow in their practices.

My Approach

Tax law can be overwhelming and complicated, and it often plays a critical role in the success of your business and your personal life. With my seasoned experience in a wide-range of taxation issues with varying complexity, I understand the need to be pragmatic in approaching and resolving the issues at hand in a business-like manner. Sometimes realizing tax benefits or avoiding tax risks is the top priority for you, more often though this is an important priority and the business aspects of the transaction must take precedence. So by balancing the applicable risks and benefits, I provide understandable and practical solutions for an appropriate path forward for you and your business. I aim to communicate clearly and regularly in response to any of your day-to-day needs that may arise as well as seeing the longer-term big picture for you.

More About Me

Before joining BrownWinick in 2009, I began practicing tax and nonprofit law in 1999 at the national Polsinelli law firm in Kansas City, then coming “home” to Iowa as my wife (Jodee) and I were starting a family. We now have a teenage son (William) and a young girl (Lauren) who keep us busy with all of their activities and interests. It's a joy to see them grow and a blessing to be back in Iowa.

I have been recognized in Best Lawyers¨ in the Tax Law area. I am also involved in the community by serving on the Board of Directors of Community Support Advocates, a charitable organization serving Central Iowa persons with intellectual and developmental disabilities. I am also a member and on the Board of Directors of the Iowa Taxpayers Association.

Academically, I graduated from the University of Northern Iowa in 1993 with a B.A. in Accounting, while also balancing four plus years of athletic commitments and demands (Go Panthers!), culminating in successfully passing the CPA exam. Upon graduation, I accepted a CPA position at McGladrey & Pullen (now RSM), where I was for two years before heading back to school. This time at the University of Iowa graduating in 1999 with a J.D., with distinction, and an MBA.

My Specialties

  • Taxation Income, Sales & Use, Property, Excise, Credits, International/Foreign
  • Nonprofits & Tax-Exempt Organizations, including Governmental Entities
  • Business & Corporate & Pass-Through Entities
  • Mergers & Acquisitions & Divestitures
  • Start-Ups

IRS Announces Guidance on Basis-Shifting Transactions by Related-Party Partnerships

07-25-2024 On June 17, 2024, the Internal Revenue Service (IRS) and Treasury announced new guidance aiming to curtail abusive basis-shifting transactions by related-party partnerships. The Treasury and IRS plan to propose regulations targeting transactions in which partners shift basis from one asset to another, thereby increasing the second asset’s basis...
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Iowa Livestock Capital Gain Deduction for 2023

06-18-2024 On May 15, 2024, Governor Reynolds signed into law House File 2649 that provides an Iowa individual income tax deduction for capital gains incurred on the sale of certain livestock. The Iowa livestock capital gain deduction is available retroactively for tax years beginning on or after January 1, 2023. To claim the livestock capital gain...
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Tax Relief Due to Recent Severe Weather in Iowa

06-18-2024 Severe weather has been active across the state of Iowa, affecting individuals and businesses. Governor Reynolds and the Internal Revenue Service have implemented various forms of tax relief for those most affected by severe weather. Iowa Penalty Relief On May 21, 2024, Governor Reynolds issued a Proclamation of Disaster Emergency for the...
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New Iowa Law Establishes Optional Workaround for Pass-through Businesses to the $10K Federal SALT Limitation

05-22-2023 Late last week, Governor Kim Reynolds signed House File 352, which establishes an IRS-approved workaround to the federal limitation of deducting only up to $10,000 of state and local tax (SALT) for individuals who itemize their deductions effective retroactively to January 1, 2022. Under this new law, which will remain in effect for the duration...
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Does Your Export Business Use an IC-DISC?

03-7-2023 Authorized by Congress as an incentive to promote export sales, Interest-Charge Domestic Sales Corporations (“IC-DISCs”) function as a simple, inexpensive, and low-risk tax planning strategy. Basically, IC-DISCs provide significant permanent tax benefits and deferred tax savings opportunities for U.S. based export companies by in essence allowing...
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Remote Worker Taxation Considerations: What Employers and Employees Should Understand

09-19-2022 Since the beginning of the COVID-19 pandemic, remote work has become common in a variety of workplaces and fields. Working from home has become a necessity in some cases, with more and more employees switching to permanent or regular work-from-home arrangements. This unprecedented shift towards remote work has certainly created conveniences for...
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Changes to Federal Tax Provisions– Inflation Reduction Act of 2022

08-17-2022 In a somewhat surprising turn of events over the last few weeks, on Sunday, August 7th, the Senate passed as part of the budget reconciliation process the Inflation Reduction Act of 2022 (H.R. 5376) (the Act). As expected, the House proceeded to pass the Act on Friday, August 12th, thereby sending it to President Biden for his signature, which he...
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Iowa Legislative Session Concludes with a Late Tax Bill

06-2-2022 This year’s Iowa legislative session finally concluded late last Tuesday night after going about five weeks longer than scheduled. In addition to the major tax changes passed early in the session, an explanation of which can be found here, one other tax-related bill passed through the House and Senate at the end. The bill resulted in being Senate...
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What Changes are Coming to the Iowa Tax Landscape and When?

03-4-2022 On March 1, 2022, Iowa Governor Kim Reynolds signed into law House File 2317 (HF 2317), reshaping parts of the State’s tax regime, some of which the Governor touted in her response to President Biden’s State of the Union address later that day. The Governor’s statement on the tax reform bill (the Bill) can be found here. While most of the...
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Year-End COVID Relief Legislation Becomes Law During the Holidays

12-30-2020 This past Sunday evening (December 27), President Trump signed into law additional COVID-19 relief legislation, agreed to by Congress a week earlier, estimated at $900 billion as part of the Consolidated Appropriations Act, 2021. Much of the relief comes in the form of tax provisions, known as the COVID-Related Tax Relief Act (the Act), the...
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Reminder On Upcoming Deadlines For Filing Income Tax Returns And Paying Income Tax

07-2-2020 Because of the ongoing pandemic, several due dates for filing tax returns and paying tax related thereto have been extended. Click here for details. This is a reminder of certain upcoming filing and payment deadlines for both the Internal Revenue Service (IRS) and the Iowa Department of Revenue (IDOR). Please see the following table and links...
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IRS Expands Relief for Qualified Opportunity Zones Due to COVID-19

06-16-2020 Qualified Opportunity Funds (“QOF”) were created in 2018 as a new investment vehicle to provide preferential income tax treatment for private investment in certain distressed communities designated as Qualified Opportunity Zones (“QOZ”). Provided the requirements are met, reinvesting proceeds from certain capital gains into QOFs and QOZ businesses...
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General Overview of Iowa Tax Reform

05-10-2018 Following in Congressional footsteps, the Iowa General Assembly recently passed historical tax reform, purporting to cut individual income tax in excess of $1.5 billion and corporate income tax of at least $100 million over five years. This reduction, however, is partially offset by an estimated increase in sales and use tax collection of $700...
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2016 Tax Return Preparation Reminders

03-20-2017 It’s that time of year again when folks are sorting out (or maybe just starting to sort out) their tax return filing obligations for 2016. As this is done, consider whether any of the following apply to you – this tax season I’ve been seeing and advising on these topics frequently. Limitations on the deductibility of pass-through losses on your...
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33 BrownWinick Attorneys Named to Best Lawyers® in America 2025 List

07-9-2024 BrownWinick is pleased to announce that 33 of our lawyers have been included in the 2025 Edition of The Best Lawyers in America. Since it was first published in 1983, Best Lawyers® has become universally regarded as the definitive guide to legal excellence. BrownWinick would like to congratulate the following attorneys named to the 2025 The Best...
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BrownWinick Attorneys Named to 2024 Best Lawyers® List

08-17-2023 BrownWinick is pleased to announce that 33 lawyers have been included in the 2024 Edition of The Best Lawyers in America. Since it was first published in 1983, Best Lawyers® has become universally regarded as the definitive guide to legal excellence. BrownWinick would like to congratulate the following attorneys named to the 2024 The Best Lawyers...
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2021 Iowa Legislative Session Ends with Flurry of New Tax Rules

06-14-2021 On May 19, 2021, the Iowa Legislature closed this year’s session by passing a 60-page tax bill consisting of 28 divisions addressing a plethora of topics, resulting in an estimated cut in taxes of $1 billion over the next eight years. This article does not attempt to cover each of the upcoming tax changes; however, it does highlight the key...
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BrownWinick Attorneys Named to 2021 Best Lawyers in America List

08-21-2020 BrownWinick is pleased to announce that 26 lawyers have been included in the 2021 Edition of The Best Lawyers in America. Since it was first published in 1983, Best Lawyers® has become universally regarded as the definitive guide to legal excellence. Best Lawyers® has published their list for more than three decades, earning the respect of the...
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BrownWinick Attorneys Named to 2020 Best Lawyers List

08-15-2019 BrownWinick is pleased to announce that 24 lawyers have been included in the 2020 Edition of The Best Lawyers in America. Since it was first published in 1983, Best Lawyers® has become universally regarded as the definitive guide to legal excellence. Best Lawyers® has published their list for more than three decades, earning the respect of the...
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BrownWinick Attorneys Named to 2019 Best Lawyers® List

08-16-2018 BrownWinick is pleased to announce that 27 lawyers have been included in the 2019 Edition of The Best Lawyers in America. Since it was first published in 1983, Best Lawyers has become universally regarded as the definitive guide to legal excellence. Best Lawyers has published their list for over three decades, earning the respect of the...
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Assistant

Samantha Garner

515-248-6620

Undergraduate

University of Northern Iowa

B.A., Accounting, 1993

Graduate

University of Iowa

M.B.A., 1999

Legal

University of Iowa College of Law

J.D., with distinction, 1999

Admitted

Missouri, 1999

Kansas, 2000

Iowa, 2009

Memberships & Associations

  • Community Support Advocates
    Board Member (2015 - current)
  • Iowa State Bar Association
    Member; Taxation Section, Chair (2013-2014)
  • Iowa Taxpayers Association
    Member; Board of Directors
  • Heart of America Tax Institute 
    Committee Member, 2002-2008; Co-Chair, 2008