Heidi R. Schwartz

Associate

Heidi focuses her practice on multi-state, state and local tax matters involving litigation, audit defense, transactions, and tax planning. Her multi-state practice includes advising clients on issues related to business, individual income, transfer, and state and local payroll taxes. Heidi regularly advises clients on Pennsylvania tax matters, including Philadelphia and other local tax issues.

Heidi earned her LLM from Villanova Graduate Tax Program and her law degree from Villanova School of Law. While attending Villanova for law school, she served as treasurer of the Tax Law Society and was involved in the Pro Bono Society, Innocence Project, Pro Bono Legal Aid Project, and Tax Law Brochure Project. Heidi was also a legal intern to the Honorable John T. J. Kelly, Jr., a research assistant, a law clerk in Gowa Lincoln, Pa., a part of the Villanova University Federal Income Tax Clinic where she represented low-income clients in federal tax controversy cases and liaised with appeals, and she clerked for the Honorable Robert J. Shenkin. Heidi received the Federal Tax Clinic Award and Dorothy Day Award for Pro Bono Service. She earned her undergraduate degree from Syracuse University.

Prior to attending law school, Heidi was a marketing associate and assistant to the director of Random House Books.

Experience

News

The Devil Is in the Details When Handling NFTs and State Taxes

August 30, 2022

Joseph Bright, Cheryl Upham, and Heidi Schwartz address how there is a lack of guidance when dealing with non-fungible tokens (NFTs) and what we expect from the states moving forward in Bloomberg Tax.

More Than 205 Cozen O’Connor Attorneys Named Best Lawyers and Ones to Watch By The Best Lawyers In America

August 19, 2021

Best Lawyers selected 210 Cozen O’Connor lawyers from 23 of the firm’s nationwide offices for inclusion in the 2022 edition of The Best Lawyers in America.

200 Cozen O’Connor Attorneys Named Best Lawyers and Ones to Watch By The Best Lawyers In America

August 20, 2020

Best Lawyers selected 200 Cozen O’Connor lawyers from 23 of the firm’s nationwide offices for inclusion in the 2021 edition of The Best Lawyers in America© (Copyright 2020 by Woodward/White, Inc., of Aiken, SC).

Publications

Realty Transfer Tax Regulation Invalidated by Commonwealth Court [Alert]

July 15, 2024

Dan Schulder and Heidi Schwartz discuss the Pennsylvania Commonwealth Court's ruling that the exemption for transfers of real estate from a trust to a beneficiary for no or nominal consideration also applies to transfers of interests in real estate companies.

Pennsylvania Amends Tax Treatment of Grantor Trusts as of January 1, 2025 [Alert]

January 10, 2024

Cheryl Upham and Heidi Schwartz discuss changes to the tax treatment of grantor trusts which will finally conform Pennsylvania's rules to federal tax law.

New Jersey Eliminates S Election as of December 22, 2022 [Alert]

May 31, 2023

New Jersey will automatically treat federal S corporations as New Jersey S corporations, effective for periods beginning on or after December 22, 2022.

Pennsylvania Enacts Record Tax Reform [Alert]

July 26, 2022

Pennsylvania’s 2022-2023 budget, Act of Jul. 8, 2022, implements sweeping tax reform and revises some of Pennsylvania’s most business-unfriendly tax provisions.

New Jersey’s Adult-Use Cannabis Program Licensing Begins [Alert]

August 30, 2021

Heidi Schwartz discusses the New Jersey’s Cannabis Regulatory Commission's first set of rules governing the state’s adult-use cannabis program.

Developments in Offshore Wind Part Two [White Paper]

March 25, 2021

Michael Connolly, Amorie Hummel, William Lesser, Heidi Schwartz, Josh Stein, and James Van Orden discuss tax, maritime, and environmental issues and developments affecting the offshore wind industry.

Developments in Offshore Wind: Part One [White Paper]

March 17, 2021

Michael Connolly, Amorie Hummel, William Lesser, Heidi Schwartz, Josh Stein, and James Van Orden discuss New Jersey and New York's offshore wind energy policies and what the Biden administration has already done to advance offshore wind energy development in federal waters.

New Jersey Becomes 14th State to Legalize Recreational Cannabis [Alert]

February 25, 2021

Heidi Schwartz discusses the three bills signed by Governor Murphy that establish New Jersey's recreation cannabis program.

2021 Could Increase Uniformity of Taxation of Real Estate in Pennsylvania

January 27, 2021

Joe Bright and Heidi Schwartz provide an analysis of Autozone Development Corp.’s appeal of a property tax assessment that is pending before the Pennsylvania Supreme Court.

As the Pandemic Spreads, So Does the Reach of State Nexus

December 04, 2020

Heidi Schwartz and Joe Bright co-authored an article in Bloomberg Tax addressing the reporting challenges and potential tax bills confronting employers whose employees are working from home in jurisdictions outside of the employer’s workplace during the COVID-19 pandemic.

Cannabis Legalization Sweeps the United States [Alert]

November 05, 2020

Heidi Schwartz and Lindsey Stillwell discuss the cannabis measures that passed on November 3. 2020

Cannabis Ballot Initiatives to Watch [Alert]

October 29, 2020

Heidi Schwartz discusses five states' initiatives to legalize recreational or medicinal cannabis — or both ― that could help raise millions of dollars of needed tax revenue.

Pennsylvania Commonwealth Court Sustains Revenue’s Source Analysis

September 17, 2020

Joe Bright and Heidi Schwartz co-authored an article published in Bloomberg Tax analyzing the Pennsylvania Commonwealth Court’s recent decision in Synthes USA HQ, Inc. v. Pennsylvania.

Governor Wolf Proposes Legalization of Recreational Cannabis [Alert]

August 25, 2020

James Davis and Heidi Schwartz discuss Governor Wolf's COVID-19-related relief programs that includes legalizing recreational marijuana to fund portions of the programs.

PA Cannabis Legislation to Watch in 2020 [Alert]

January 22, 2020

Heidi Schwartz and Germain DeMartinis discuss possible big changes coming Pennsylvania for cannabis businesses and individuals who use cannabis products.

New Federal Hemp Regulations: What Businesses Should Know to Comply

December 02, 2019

Less than one year after hemp production was legalized by the 2018 Farm Bill, the U.S. Department of Agriculture (USDA) released its proposed industrial hemp regulations. These eagerly anticipated regulations establish a proposed federal domestic hemp production program, as authorized by the 2018 Farm Bill.

INSIGHT: Event Tickets Not Taxable to Pennsylvania Casinos [Bloomberg Tax]

November 12, 2019

Heidi Schwartz and Bob Careless explain how a court found that tickets are an intangible property deductible under the state’s gaming tax in a Bloomberg Tax article.

Practice Areas

Industry Sectors

Education

  • Villanova University School of Law, J.D., 2012
  • Villanova University School of Law, LL.M., 2014
  • Syracuse University, B.S., 2005
  • New Jersey
  • Pennsylvania

The Honorable Robert J. Shenkin, Chester County Court of Common Pleas

The Honorable John T.J. Kelly, Jr., Pennsylvania Superior Court 

Philadelphia Bar Association Tax Council, Member, 2024

City of Philadelphia Tax Advisory Committee, Member, 2024

Temple Inn of Court, Member, 2018 - 2022

Philadelphia Bar Association’s State and Local Tax Committee, Secretary, 2020 and 2021

Philadelphia Bar Association’s State and Local Tax Committee, Chair, 2022 and 2023