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2025 Tax Year-in-Review2025 Year-End Tax PlanningOne Big Beautiful Bill Act (Signed Into Law July 4, 2025)
IRS Launches New Web Page to Streamline Fraud Reporting and Improve Case Processing (IR 2026-26)
The IRS introduced a new web page designed to streamline and strengthen the reporting of suspected tax fraud, scams, evasion, and related misconduct. The initiative consolidates previously fragmente...
The IRS introduced a new web page designed to streamline and strengthen the reporting of suspected tax fraud, scams, evasion, and related misconduct. The initiative consolidates previously fragmente...
IRS Lists Dirty Dozen Tax Scams for 2026 (IR 2026-30)
The IRS announced its 2026 “Dirty Dozen” list of tax scams warning individuals, businesses and tax professionals about evolving fraud schemes that threaten tax and financial information. The annua...
The IRS announced its 2026 “Dirty Dozen” list of tax scams warning individuals, businesses and tax professionals about evolving fraud schemes that threaten tax and financial information. The annua...
Treasury Secretary’s Acting IRS Commissioner Role Ends (IR 2026-36)
The Secretary of the Treasury’s service as Acting Commissioner of the Internal Revenue Service ended under the Federal Vacancies Reform Act and the IRS continues operating under existing Treasury ov...
The Secretary of the Treasury’s service as Acting Commissioner of the Internal Revenue Service ended under the Federal Vacancies Reform Act and the IRS continues operating under existing Treasury ov...
IRS Opens 2026 Tax Filing Season with Enhanced Digital Tools and Faster Refunds (IR 2026-12)
The IRS has announced the opening of the 2026 tax filing season and has begun accepting and processing federal individual income tax returns for the tax year 2025. Additionally, the IRS encouraged tax...
The IRS has announced the opening of the 2026 tax filing season and has begun accepting and processing federal individual income tax returns for the tax year 2025. Additionally, the IRS encouraged tax...
National Taxpayer Advocate Warns of Filing Challenges for 2026 Season (IR 2026-15)
The National Taxpayer Advocate reported, that most individual taxpayers experienced a smooth filing process during the 2025 tax year, but warned that the 2026 filing season may present greater challen...
The National Taxpayer Advocate reported, that most individual taxpayers experienced a smooth filing process during the 2025 tax year, but warned that the 2026 filing season may present greater challen...
IRS Offers Tips for Choosing Qualified Tax Return Preparers
IRS has advised individual taxpayers that they remain legally responsible for the accuracy of their federal tax returns, even when using a paid preparer. With most tax documents now issued, the agency...
IRS has advised individual taxpayers that they remain legally responsible for the accuracy of their federal tax returns, even when using a paid preparer. With most tax documents now issued, the agency...
AZ - Local tax rate table released
Arizona's Department of Revenue released the transaction privilege tax (TPT) rate chart effective May 1, 2026. There are no rate changes noted. Transaction Privilege and Other Tax Rate Tables, Arizona...
Arizona's Department of Revenue released the transaction privilege tax (TPT) rate chart effective May 1, 2026. There are no rate changes noted. Transaction Privilege and Other Tax Rate Tables, Arizona...
CA - FTB clarifies when and what forms to file for postponement of deadlines due to disaster
The California Franchise Tax Board has clarified when and what forms to file for the postponement of filing and payment deadlines due to a disaster.Is Form 3872 required when federal and California po...
The California Franchise Tax Board has clarified when and what forms to file for the postponement of filing and payment deadlines due to a disaster.Is Form 3872 required when federal and California po...
CO - Card payment processing company not obligated to collect and remit sales tax
Colorado issued a private letter ruling addressing sales and use tax obligations for a company that provided card payment processing services and fraud protection for international e-commerce merchant...
Colorado issued a private letter ruling addressing sales and use tax obligations for a company that provided card payment processing services and fraud protection for international e-commerce merchant...
FL - Solid mineral tax rates for 2026 announced
Alaska—Property Tax: Governor Proposes Changes to Liquefied Natural Gas ProjectAlaska Gov. Mike Dunleavy transmitted legislation to the Alaska State Legislature replacing the existing oil and gas pr...
Alaska—Property Tax: Governor Proposes Changes to Liquefied Natural Gas ProjectAlaska Gov. Mike Dunleavy transmitted legislation to the Alaska State Legislature replacing the existing oil and gas pr...
GA - Transportation services tax rates adjusted
Georgia updated its transportation services tax rates for hire ground transport and shared for hire ground transport. For the period of April 1, 2026, through March 31, 2027, the rates are $0.64 per t...
Georgia updated its transportation services tax rates for hire ground transport and shared for hire ground transport. For the period of April 1, 2026, through March 31, 2027, the rates are $0.64 per t...
HI - Condo units properly reclassified as non-owner-occupied
Taxpayers' Maui condominium units were properly reclassified as "non-owner-occupied" rather than "apartment" for county real property tax purposes, resulting in a higher tax rate. Prior to the passage...
Taxpayers' Maui condominium units were properly reclassified as "non-owner-occupied" rather than "apartment" for county real property tax purposes, resulting in a higher tax rate. Prior to the passage...
ID: Reminder issued on exemption for small sellers
daho residents are reminded about previously enacted legislation that provides a sales and use tax exemption for certain small sellers with annual sales of $5,000 or less. The exemption is effective J...
daho residents are reminded about previously enacted legislation that provides a sales and use tax exemption for certain small sellers with annual sales of $5,000 or less. The exemption is effective J...
IL - Guidance issued on vehicle leases
Illinois issued guidance that illustrates the sales tax obligations of:vehicle dealerships and leasing companies for original lease transactions; andleasing companies and lessees for sales of vehicles...
Illinois issued guidance that illustrates the sales tax obligations of:vehicle dealerships and leasing companies for original lease transactions; andleasing companies and lessees for sales of vehicles...
IA - Guidance issued on returns, payments, appeals by mail
The Iowa Department of Revenue (DOR) has issued guidance in light of the U.S. Post Office Domestic Mail Manual updates that became effective December 24, 2025. Iowa law generally provides that tax ret...
The Iowa Department of Revenue (DOR) has issued guidance in light of the U.S. Post Office Domestic Mail Manual updates that became effective December 24, 2025. Iowa law generally provides that tax ret...
MD - Guidance issued on capital gains surtax
The Maryland Comptroller has issued guidance regarding the additional 2% capital gains tax on individuals with federal adjusted gross income in excess of $350,000 regardless of filing status, beginnin...
The Maryland Comptroller has issued guidance regarding the additional 2% capital gains tax on individuals with federal adjusted gross income in excess of $350,000 regardless of filing status, beginnin...
MA - Individual mandate penalty for 2026 announced
Massachusetts issued guidance on personal income taxes regarding individual mandate penalties for 2026 under the Massachusetts Health Care Reform Act. The penalties apply to adults 18 and older who ar...
Massachusetts issued guidance on personal income taxes regarding individual mandate penalties for 2026 under the Massachusetts Health Care Reform Act. The penalties apply to adults 18 and older who ar...
NV - Tax exemption criteria tightened for nonprofit organizations
Nevada's Department of Taxation has revised the criteria for nonprofit organizations to qualify for sales and use tax exemptions, requiring compliance with enhanced standards. In determining whether a...
Nevada's Department of Taxation has revised the criteria for nonprofit organizations to qualify for sales and use tax exemptions, requiring compliance with enhanced standards. In determining whether a...
NM - Film production tax credit deemed constitutional
New Mexico's attorney general issued an opinion stating that the state's film production income tax credit complies with the Anti-Donation Clause of the state constitution and is therefore constitutio...
New Mexico's attorney general issued an opinion stating that the state's film production income tax credit complies with the Anti-Donation Clause of the state constitution and is therefore constitutio...
NY - Goodwill was investment income triggering mandated s corporation election
The New York Division of Taxation correctly determined that a mandatory S corporation election was triggered in a case involving an acquisition where a large portion of the sale price came from self-c...
The New York Division of Taxation correctly determined that a mandatory S corporation election was triggered in a case involving an acquisition where a large portion of the sale price came from self-c...
NC: Guidance issued on weight-based snuff tax, alternative nicotine products tax, and inventory tax
Guidance is issued regarding recently enacted legislation, effective July 1, 2025, that changed the North Carolina excise tax rate methodology for snuff, imposed a new excise tax on alternative nicoti...
Guidance is issued regarding recently enacted legislation, effective July 1, 2025, that changed the North Carolina excise tax rate methodology for snuff, imposed a new excise tax on alternative nicoti...
ND - Guidance on sales to or by native Americans updated
North Dakota updated its guidance on sales and use tax for transactions involving Native Americans. The guidance discusses tax exemptions for sales made by Native American retailers on reservations, t...
North Dakota updated its guidance on sales and use tax for transactions involving Native Americans. The guidance discusses tax exemptions for sales made by Native American retailers on reservations, t...
OH - 2026 second quarter PAT average wholesale prices released
Ohio has released the petroleum activity tax (PAT) statewide average wholesale prices for the second quarter of 2026.The average prices per gallon for the second quarter are:$1.774 for unleaded gasoli...
Ohio has released the petroleum activity tax (PAT) statewide average wholesale prices for the second quarter of 2026.The average prices per gallon for the second quarter are:$1.774 for unleaded gasoli...
OR - Conforming amendments enacted, BAIT extended
Oregon has updated its tax law to:change "global intangible low-taxed income" to "net controlled foreign corporation tested income" to reflect federal tax law changes;align the applicability of earned...
Oregon has updated its tax law to:change "global intangible low-taxed income" to "net controlled foreign corporation tested income" to reflect federal tax law changes;align the applicability of earned...
PA - Estimated payment policy clarified
Philadelphia has issued guidance on the business income and receipts tax (BIRT) for tax year 2025. The city clarifies its estimated payment policy following the removal of the $100,000 exclusion, requ...
Philadelphia has issued guidance on the business income and receipts tax (BIRT) for tax year 2025. The city clarifies its estimated payment policy following the removal of the $100,000 exclusion, requ...
TN - Various provisions on permits, hydrogen gas tax calculation, and liquified gas tax collection revised
Tennessee enacted amendments requiring a person using a liquified gas propelled motor vehicle to pay the liquified gas tax upon delivery of the gas to the fuel supply tank of a motor vehicle, instead ...
Tennessee enacted amendments requiring a person using a liquified gas propelled motor vehicle to pay the liquified gas tax upon delivery of the gas to the fuel supply tank of a motor vehicle, instead ...
TX - Manufacturing exemption denied for solar tracker systems
Texas issued a ruling on sales and use tax refund claims filed by a taxpayer operating a utility-scale solar power station. The ruling determined that components of the tracker system, which adjust so...
Texas issued a ruling on sales and use tax refund claims filed by a taxpayer operating a utility-scale solar power station. The ruling determined that components of the tracker system, which adjust so...
UT - Eligibility for child tax credit expanded
Beginning on and after January 1, 2026, eligibility for the Utah nonrefundable individual income tax credit for qualifying children is expanded by increasing the thresholds for the income-based phaseo...
Beginning on and after January 1, 2026, eligibility for the Utah nonrefundable individual income tax credit for qualifying children is expanded by increasing the thresholds for the income-based phaseo...
VA - Innocent spouse tax relief authorized
Enacted Virginia legislation authorizes the Department of Taxation to grant relief to a taxpayer liable for payment of all or part of any unpaid income tax, assessment, or other deficiency that is owe...
Enacted Virginia legislation authorizes the Department of Taxation to grant relief to a taxpayer liable for payment of all or part of any unpaid income tax, assessment, or other deficiency that is owe...
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