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Tax Briefing(s)

2025 Year-End Tax Planning One Big Beautiful Bill Act (Signed Into Law July 4, 2025)2025 Post-Filing Season Update

IRS Grants Relief to Taxpayers Affected by Terrorist Action in Israel; Deadlines Postponed (Notice 2025-53; IR-2025-97)
The IRS has provided relief under Code Sec. 7508A for persons determined to be affected by the terroristic action in the State of Israel throughout 2024 and 2025. Affected taxpayers have until Septe...

Applicable Terminal Charge and SIFL Rates for Determining Value of Noncommercial Flights on Employer-Provided Aircraft Issued (Rev. Rul. 2025-20)
The IRS has released the applicable terminal charge and the Standard Industry Fare Level (SIFL) mileage rate for determining the value of noncommercial flights on employer-provided aircraft in effect ...

Office of Appeals Begins Pilot Program on Mediation (IR-2025-100)
The IRS Independent Office of Appeals has launched a two-year pilot program to make Post Appeals Mediation (PAM) more attractive to taxpayers. Under the new PAM pilot, cases will be reassigned to an A...

IRS Reminds Taxpayers to Safeguard Financial Records in Emergency Plans
The IRS has reminded taxpayers that emergency readiness has gone beyond food, water and shelter. It also includes safeguarding financial and tax documents. Families and businesses should review their ...

AZ - Local rate changes announced
The Arizona Department of Revenue has announced new local transaction privilege tax (TPT) rate changes. In addition to previously announced local rate changes, the Department announced the following u...

CA - San Francisco gross receipts tax rates for telecommunications activities reduced
San Francisco has reduced the tax rates on gross receipts from telecommunications business activities, moving these activities from Category 5 to Category 4 for gross receipts tax and homelessness gro...

CO - Early childhood educator tax credit guidance updated
Colorado updated its guidance on the refundable personal income tax credit allowed to early childhood educators. The guidance specifies eligibility requirements, including credential levels, licensure...

FL - Updated electronic address/jurisdiction database issued
An updated electronic address/jurisdiction database has been issued for the determination of insurance premium tax situs. Insurance companies use the address/jurisdiction database to assign premiums t...

GA - Utility charge deemed fee and not a tax
The Georgia Supreme Court affirmed a lower court decision, holding that the Unified Government of Athens-Clarke County’s stormwater utility charge is a fee and not a tax, and therefore not subject t...

HI - Cigarette tax increase guidance issued
Hawaii issued guidance on the cigarette tax increase to 18 cents per cigarette or little cigar beginning January 1, 2026 (Act 95 (H.B. 441), Laws 2025). The guidance outlines procedures for wholesaler...

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...

IL - Local cannabis rate changes announced
Illinois announced that the municipalities of Breese, Carpentersville, Crest Hill, Diamond, Du Quoin, Elizabeth, Forsyth, Lake in the Hills, and Mount Carmel are imposing a cannabis sales tax, effecti...

IA - 2026 withholding tax tables issued
The Iowa Department of Revenue is issuing updated income tax withholding formulas and tables for 2026. The Department updates withholding formulas and tables when necessary to account for inflation an...

MD - State will defer payment plans for federal employees unable to meet obligations
The Maryland Comptroller announced that the state will defer payment plans for federal employees who are unable to meet their tax obligations due to the federal government shutdown.Federal employees d...

MA - Rule issued on withholding requirements from sales of real estate
A new Massachusetts rule establishes and explains the corporate and personal withholding requirements that apply to the proceeds of sales or transfers of Massachusetts real estate. The rules will will...

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...

NM - Trailer-mounted generators
A New Mexico administrative hearing officer ruled that a taxpayer was entitled to a refund of Motor Vehicle Excise Tax paid on the purchase of trailer-mounted generators, as only the trailers, and not...

NY - Taxpayers failed to prove change of domicile during period at issue
The New York Tax Appeals Tribunal upheld an administrative law judge's determination that taxpayers did not provide clear and convincing evidence to establish a change of domicile from New York to Flo...

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...

ND - Local rate changes announced
North Dakota has announced the following local sales and use tax changes effective January 1, 2026: (1) the city of Medina will impose a 1% local lodging and restaurant tax; (2) the city of Sherwood w...

OH - Interest rates announced
Ohio has announced the interest rates for underpayments and overpayments of income taxes and sales and use taxes will be 7% in calendar year 2026. The rate for estate and tangible personal property ta...

OR - Preschool for all estimated payment threshold increased
Multnomah County has amended its Preschool for All personal income tax regulations to increase the threshold for estimated tax payments from $1,000 to $5,000 starting in tax year 2026. Ord. No. 1339,...

PA - Philadelphia reminds taxpayers of changes
Philadelphia reminds taxpayers about upcoming changes to its:business income and receipts tax (BIRT);property tax;use & occupancy tax; andwage, school income, and earnings tax.Exemption Eliminatio...

TN - Subscription fees for mobile healthcare solution were taxable
Tennessee issued a ruling on the application of sales and use tax to a taxpayer's subscription fees for a mobile healthcare solution that tracks participants' health information using software. The ru...

TX - No tax due threshold and compensation deduction limit for 2026 & 2027 announced
Texas has announced the inflation-adjusted no tax due threshold and compensation deduction limit for report years 2026 and 2027. For these years, the no tax due threshold will be $2,650,000 and the co...

UT - Monticello imposes botanical, cultural, recreational and zoological tax; big water and torrey impose resort communities tax
Utah announced various local sales and use tax rate changes, effective January 1, 2026.Botanical, Cultural, Recreational And Zoological TaxMonticello (San Juan County) has not renewed its botanical, c...

VA - Local tax rates for tax year 2024 issued
The Virginia Department of Taxation has issued the real estate, tangible personal property, machinery and tools, and merchants’ capital tax rates for county, city, town, and districts for tax year 2...

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