Tax Alerts
Tax Briefing(s)
2026 Post-Filing Season Update2025 Tax Year-in-Review2025 Year-End Tax PlanningOne Big Beautiful Bill Act (Signed Into Law July 4, 2025)
IRS Issues Whistleblower Alert to Address Potential Fraud (IR 2026-54)
The IRS has issued a Whistleblower Alert highlighting concerns about the misuse, diversion or fraudulent use of federal funds by tax-exempt organizations, individuals and businesses. The IRS encoura...
The IRS has issued a Whistleblower Alert highlighting concerns about the misuse, diversion or fraudulent use of federal funds by tax-exempt organizations, individuals and businesses. The IRS encoura...
Applicable Terminal Charge and SIFL Rates for Determining Value of Noncommercial Flights on Employer-Provided Aircraft Issued (Rev. Rul. 2026-8)
For flights taken during the period from January 1, 2026, through June 30, 2026, the terminal charge is $54.48, and the SIFL rates are: $.2980 per mile for the first 500 miles, $.2272 per mile for 501...
For flights taken during the period from January 1, 2026, through June 30, 2026, the terminal charge is $54.48, and the SIFL rates are: $.2980 per mile for the first 500 miles, $.2272 per mile for 501...
IRS Releases Excludable or Deductible Foreign Housing Expenses for 2026 (Notice 2026-25)
The IRS has provided the foreign housing expense exclusion/deduction amounts for tax year 2026. Generally, a qualified individual whose entire tax year is within the applicable period is limited to ma...
The IRS has provided the foreign housing expense exclusion/deduction amounts for tax year 2026. Generally, a qualified individual whose entire tax year is within the applicable period is limited to ma...
IRS Reports Over 4 Million Children Enrolled in Trump Accounts Pilot Program (IR 2026-42)
The IRS has announced that more than 4 million children were enrolled in tax-favoured Trump Accounts, with over 1 million qualifying for a $1,000 federal contribution under a pilot program. The enrolm...
The IRS has announced that more than 4 million children were enrolled in tax-favoured Trump Accounts, with over 1 million qualifying for a $1,000 federal contribution under a pilot program. The enrolm...
IRS Expands Business Tax Account Access to Partnerships, Governments and Tax-Exempt Organizations (IR 2026-46)
The IRS expanded access to its Business Tax Account platform to partnerships, government entities and tax-exempt organizations. The expansion improved digital service and reduced administrative burden...
The IRS expanded access to its Business Tax Account platform to partnerships, government entities and tax-exempt organizations. The expansion improved digital service and reduced administrative burden...
IRS Reports Timely Refund Processing and Increased Electronic Filing (IR 2026-43)
The IRS delivered timely refund processing during the tax year at issue. Most refunds were issued within 21 days, and returns were processed without delay. The IRS reported that a majority of individu...
The IRS delivered timely refund processing during the tax year at issue. Most refunds were issued within 21 days, and returns were processed without delay. The IRS reported that a majority of individu...
AL - Department begins administering, collecting local taxes in bayou la batre
Alabama has announced that the City of Bayou La Batre will begin utilizing the Alabama Department of Revenue to administer and collect sales, use, rental, and lodging taxes effective May 1, 2026. The ...
Alabama has announced that the City of Bayou La Batre will begin utilizing the Alabama Department of Revenue to administer and collect sales, use, rental, and lodging taxes effective May 1, 2026. The ...
AK - Anchorage responsible for natural gas production tax obligations
A dispute arose over how to calculate tax credits for the Municipality of Anchorage’s natural gas production. Alaska law taxes the production of natural gas, while also allowing gas producers to cla...
A dispute arose over how to calculate tax credits for the Municipality of Anchorage’s natural gas production. Alaska law taxes the production of natural gas, while also allowing gas producers to cla...
AZ - Waste tire fee rates and requirements updated
Arizona updated its guidance on waste tire fees, which apply to businesses selling new motor vehicle tires or vehicles with new tires. The publication outlines fee rates effective for sales periods be...
Arizona updated its guidance on waste tire fees, which apply to businesses selling new motor vehicle tires or vehicles with new tires. The publication outlines fee rates effective for sales periods be...
AR - Governor calls special session to lower tax rates
Governor Sanders of Arkansas has called a special session of the general assembly for the purpose of enacting changes to the individual income tax (a top tax rate of 3.7% effective January 1, 2026) an...
Governor Sanders of Arkansas has called a special session of the general assembly for the purpose of enacting changes to the individual income tax (a top tax rate of 3.7% effective January 1, 2026) an...
CA - Summary judgment based on unitary business determination reversed
A California appellate court reversed a trial court's decision granting summary judgment to the Franchise Tax Board (FTB), holding that the FTB did not establish that a nonresident taxpayer operated a...
A California appellate court reversed a trial court's decision granting summary judgment to the Franchise Tax Board (FTB), holding that the FTB did not establish that a nonresident taxpayer operated a...
CO - Determination process for qualification as charitable organization codified
Colorado has enacted legislation codifying the process for determining whether an organization qualifies as a charitable organization for state sales and use tax purposes. If an organization presents ...
Colorado has enacted legislation codifying the process for determining whether an organization qualifies as a charitable organization for state sales and use tax purposes. If an organization presents ...
CT - 2026 revision announced of required forms for tobacco products manufacturers
Tobacco products manufacturers are notified of the annual revision of the required forms that must be completed and filed with either the Connecticut Department of Revenue Services or the Connecticut ...
Tobacco products manufacturers are notified of the annual revision of the required forms that must be completed and filed with either the Connecticut Department of Revenue Services or the Connecticut ...
DE - Film credit, increase in cigarette and tobacco taxes proposed
Delaware Gov. Matt Meyer delivered a presentation for his fiscal year 2027 budget that includes proposals to increase taxes on cigarettes and other tobacco products and to establish a film tax credit....
Delaware Gov. Matt Meyer delivered a presentation for his fiscal year 2027 budget that includes proposals to increase taxes on cigarettes and other tobacco products and to establish a film tax credit....
DC - District AG opinion affirms nonconformity legislation
The District of Columbia Attorney General issued an opinion on personal and corporate income tax liabilities for tax year 2025. The opinion states that House Joint Resolution 142, disapproving of Emer...
The District of Columbia Attorney General issued an opinion on personal and corporate income tax liabilities for tax year 2025. The opinion states that House Joint Resolution 142, disapproving of Emer...
FL - Governmental entities prohibited from imposing taxes to advance net zero policies, including carbon taxes
A governmental entity may not impose any charge, including a tax, fee, penalty, offset, or assessment, to advance a net zero policy, including but not limited to a charge:based on the carbon content o...
A governmental entity may not impose any charge, including a tax, fee, penalty, offset, or assessment, to advance a net zero policy, including but not limited to a charge:based on the carbon content o...
GA - Georgia begins issuing one-time special tax refunds
Georgia has started issuing one-time special tax refunds authorized during the 2026 legislative session. The refunds total more than $1 billion and represent the fourth time such payments have been is...
Georgia has started issuing one-time special tax refunds authorized during the 2026 legislative session. The refunds total more than $1 billion and represent the fourth time such payments have been is...
HI - Relief available for taxpayers affected by March 2026 kona low weather event
Taxpayers adversely affected by the March 2026 Kona Low weather event occurring throughout Hawaii between March 10 and March 23, 2026, may be eligible for state income tax return filing and payment re...
Taxpayers adversely affected by the March 2026 Kona Low weather event occurring throughout Hawaii between March 10 and March 23, 2026, may be eligible for state income tax return filing and payment re...
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 - Nonresident vehicle tax guidance revised
Nonresidents cannot claim a sales tax exemption on purchases of motor vehicles or trailers in Illinois if their home state does not give Illinois residents a reciprocal exemption. Illinois revised a c...
Nonresidents cannot claim a sales tax exemption on purchases of motor vehicles or trailers in Illinois if their home state does not give Illinois residents a reciprocal exemption. Illinois revised a c...
IN - Guidance on employer child care expenditure credit updated to reflect legislation
Guidance regarding the employer child care expenditure credit is updated to reflect legislation enacted earlier this year that amended the definition of "qualified child care expenditures." Income Tax...
Guidance regarding the employer child care expenditure credit is updated to reflect legislation enacted earlier this year that amended the definition of "qualified child care expenditures." Income Tax...
IA - Rules related to endow Iowa tax credits adopted
Iowa announced the adoption of rules related to the Endow Iowa tax credits, effective May 20, 2026. The rule-making adopts a new chapter and describes the policies and procedures applicable to the pro...
Iowa announced the adoption of rules related to the Endow Iowa tax credits, effective May 20, 2026. The rule-making adopts a new chapter and describes the policies and procedures applicable to the pro...
KS - Deductions allowed for contributions to independent contractor benefit plans
Effective for tax years beginning after December 31, 2026, Kansas will allow a subtraction from federal adjusted gross income for contributions during the tax year to voluntary portable benefit plans ...
Effective for tax years beginning after December 31, 2026, Kansas will allow a subtraction from federal adjusted gross income for contributions during the tax year to voluntary portable benefit plans ...
KY - Local government tax reporting requirements updated
Kentucky updated a bulletin that contains guidance on local government premium taxes for insurance companies doing business in Kentucky, including the 2026-2027 tax rate schedule, a list of payees and...
Kentucky updated a bulletin that contains guidance on local government premium taxes for insurance companies doing business in Kentucky, including the 2026-2027 tax rate schedule, a list of payees and...
LA - Drugs for medicare patients were exempt
In a series of cases, Louisiana’s Fifth Circuit Court of Appeal has ruled that healthcare providers’ purchases of prescription drugs from wholesalers or distributors that were subsequently adminis...
In a series of cases, Louisiana’s Fifth Circuit Court of Appeal has ruled that healthcare providers’ purchases of prescription drugs from wholesalers or distributors that were subsequently adminis...
ME - Data centers excluded from specified incentives
Data centers beginning operation on or after August 1, 2026, are excluded from Maine's Business Equipment Tax Exemption (BETE) and Dirigo Business Incentives Program. L.D. 713 (H.P. 452), Laws 2026, e...
Data centers beginning operation on or after August 1, 2026, are excluded from Maine's Business Equipment Tax Exemption (BETE) and Dirigo Business Incentives Program. L.D. 713 (H.P. 452), Laws 2026, e...
MD - Theatrical production credit extended
Maryland's theatrical production credit available against corporate and personal income tax is extended through June 30, 2032. The credit was to expire at the end of 2026. Ch. 18, H.B. 472, Laws 2026,...
Maryland's theatrical production credit available against corporate and personal income tax is extended through June 30, 2032. The credit was to expire at the end of 2026. Ch. 18, H.B. 472, Laws 2026,...
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...
MI - New forms for flow-through entity tax reporting issued
For the 2025 tax year, the Michigan Department of Treasury has issued two new individual income tax forms for persons and fiduciaries to report the credit and other adjustments for the Flow-Through En...
For the 2025 tax year, the Michigan Department of Treasury has issued two new individual income tax forms for persons and fiduciaries to report the credit and other adjustments for the Flow-Through En...
MN - Motion for summary judgment over domicile dispute denied
The Minnesota Tax Court denied the Commissioner of Revenue's motion for summary judgment regarding a taxpayer's domicile and residency for Minnesota personal income tax purposes, citing genuine issues...
The Minnesota Tax Court denied the Commissioner of Revenue's motion for summary judgment regarding a taxpayer's domicile and residency for Minnesota personal income tax purposes, citing genuine issues...
MS - Extensions for winter storm fern
Mississippi announced extensions for taxpayers impacted by Winter Storm Fern, which took place on January 23, 2026. Impacted taxpayers will have until June 8, 2026 to file and pay individual income ta...
Mississippi announced extensions for taxpayers impacted by Winter Storm Fern, which took place on January 23, 2026. Impacted taxpayers will have until June 8, 2026 to file and pay individual income ta...
MO - Provisions related to cannabis created and modified
Enacted Missouri legislation creates and modifies provisions related to cannabis, including but not limited to the following:modifies the definition of "industrial hemp" and adds definitions of "hemp,...
Enacted Missouri legislation creates and modifies provisions related to cannabis, including but not limited to the following:modifies the definition of "industrial hemp" and adds definitions of "hemp,...
MT - Governor petitions state supreme court
Montana Gov. Greg Gianforte has petitioned the Montana Supreme Court to exercise original jurisdiction and provide an expedited ruling on a recent lawsuit challenging the constitutionality of property...
Montana Gov. Greg Gianforte has petitioned the Montana Supreme Court to exercise original jurisdiction and provide an expedited ruling on a recent lawsuit challenging the constitutionality of property...
NE - Advantage act tier 6 base-year employee calculations amended
If a taxpayer has met the required levels of employment and investment for a tier 6 project under the Nebraska Advantage Act and sells or transfers a portion of the business to an entity that is not p...
If a taxpayer has met the required levels of employment and investment for a tier 6 project under the Nebraska Advantage Act and sells or transfers a portion of the business to an entity that is not p...
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...
NH - Department shares tax tips and filing guidance for 2026
The New Hampshire Department of Revenue Administration shared updates and reminders for the 2026 filing season, including information on:form adjustments and updated forms;meals and rentals tax guidan...
The New Hampshire Department of Revenue Administration shared updates and reminders for the 2026 filing season, including information on:form adjustments and updated forms;meals and rentals tax guidan...
NJ - Petroleum products gross receipt rates unchanged
The New Jersey petroleum products gross receipt tax rates are unchanged for the period April 1 through June 30, 2026. The current rates are:gasoline and LPG: 38.6 cents per gallon;diesel: 42.6 cents p...
The New Jersey petroleum products gross receipt tax rates are unchanged for the period April 1 through June 30, 2026. The current rates are:gasoline and LPG: 38.6 cents per gallon;diesel: 42.6 cents p...
NM - Revision of NOL carryforward amount denied when prior years closed
The New Mexico Administrative Hearings Office denied a taxpayer’s protest regarding the New Mexico corporate income tax and net operating loss (NOL) carryforward amounts reported on its amended 2021...
The New Mexico Administrative Hearings Office denied a taxpayer’s protest regarding the New Mexico corporate income tax and net operating loss (NOL) carryforward amounts reported on its amended 2021...
NY - Deficiency cancelled because assessment improper
In a New York personal income tax dispute that originally concerned the disallowance of a claimed 529 plan deduction, the taxpayers established that a subsequent deficiency notice was improper. The ta...
In a New York personal income tax dispute that originally concerned the disallowance of a claimed 529 plan deduction, the taxpayers established that a subsequent deficiency notice was improper. The ta...
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 - Local rate changes announced
North Dakota has announced the following local sales and use tax changes effective July 1, 2026: (1) the city of Drayton will increase its city sales, use, and gross receipts tax to 3.5%; (2) the city...
North Dakota has announced the following local sales and use tax changes effective July 1, 2026: (1) the city of Drayton will increase its city sales, use, and gross receipts tax to 3.5%; (2) the city...
OH - Sales tax holiday announced
Ohio has announced this year's sales tax holiday will occur from 12:00 am Friday, August 7, through 11:59 pm Sunday, August 9, 2006. The following items qualify for the sales tax exemption during the ...
Ohio has announced this year's sales tax holiday will occur from 12:00 am Friday, August 7, through 11:59 pm Sunday, August 9, 2006. The following items qualify for the sales tax exemption during the ...
OK - Qualified equity investment deduction extended
The sunset date of Oklahoma's qualified equity investment deduction is extended through tax year 2031. The deduction allows accredited investors to deduct qualified equity investments in eligible Okla...
The sunset date of Oklahoma's qualified equity investment deduction is extended through tax year 2031. The deduction allows accredited investors to deduct qualified equity investments in eligible Okla...
OR - Small tract forestland deferral enacted
Oregon has enacted a law to defer imposition of additional taxes under the Small Tract Forestland special assessment program if a landowner does not meet stocking and species requirements due to Dougl...
Oregon has enacted a law to defer imposition of additional taxes under the Small Tract Forestland special assessment program if a landowner does not meet stocking and species requirements due to Dougl...
PA - Assessment on custom e-liquids reversed
The Commonwealth Court of Pennsylvania reversed a decision subjecting a taxpayer to tax assessments under the Tobacco Products Tax Act (TPTA) for sales of custom vaping blend e-liquids, concluding tha...
The Commonwealth Court of Pennsylvania reversed a decision subjecting a taxpayer to tax assessments under the Tobacco Products Tax Act (TPTA) for sales of custom vaping blend e-liquids, concluding tha...
RI - Decoupling regulations made permanent
Emergency regulations reflecting Rhode Island's decoupling from certain provisions of the One Big Beautiful Bill Act (Public Laws No. 119-21) for business corporation tax years 2025 and earlier have b...
Emergency regulations reflecting Rhode Island's decoupling from certain provisions of the One Big Beautiful Bill Act (Public Laws No. 119-21) for business corporation tax years 2025 and earlier have b...
SC - State per capita income figure announced
South Carolina announced that the most recently available state per capita income figure is $63,179. The figure is important because various income, sales and use, and property tax incentives require ...
South Carolina announced that the most recently available state per capita income figure is $63,179. The figure is important because various income, sales and use, and property tax incentives require ...
SD - Revised maximum property tax levies for school districts enacted
For South Dakota property taxes payable in 2027, and for each year thereafter, the maximum levy for school district general education funds the limit per $1,000 of taxable valuation is:a total of $4.8...
For South Dakota property taxes payable in 2027, and for each year thereafter, the maximum levy for school district general education funds the limit per $1,000 of taxable valuation is:a total of $4.8...
TN - Refunds available for certain taxpayers affected by winter storm fern
Tennessee issued a reminder that survivors of Winter Storm Fern may be eligible for refunds of up to $2,500 in sales tax paid on certain items purchased to replace or repair property damaged or destro...
Tennessee issued a reminder that survivors of Winter Storm Fern may be eligible for refunds of up to $2,500 in sales tax paid on certain items purchased to replace or repair property damaged or destro...
TX - Disaster relief announced for North Texas severe storms
North Texas taxpayers affected by severe storms in April 2026 may qualify for property tax relief through temporary exemptions and may request extensions for filing returns and paying taxes. Governor ...
North Texas taxpayers affected by severe storms in April 2026 may qualify for property tax relief through temporary exemptions and may request extensions for filing returns and paying taxes. Governor ...
UT - Publication on abatement, deferral and exemption programs for individuals revised
The Utah State Tax Commission has updated its publication on property abatement, deferral, and exemption programs for individuals. Specifically, the publication covers general tax relief (renter credi...
The Utah State Tax Commission has updated its publication on property abatement, deferral, and exemption programs for individuals. Specifically, the publication covers general tax relief (renter credi...
VT - New local option taxes announced
Vermont announced that the towns listed below will have new local option taxes, effective July 1, 2026.Local Option Sales Tax. The following municipalities are adding a 1% local option sales tax: Bris...
Vermont announced that the towns listed below will have new local option taxes, effective July 1, 2026.Local Option Sales Tax. The following municipalities are adding a 1% local option sales tax: Bris...
VA - Exemption from recordation tax expanded to include quitclaim deeds or deeds to correct fraudulently recorded deeds
Enacted Virginia legislation provides that no recordation tax is required for the recordation of any quitclaim deed or deed to correct a fraudulently recorded deed, including a deed of trust, between ...
Enacted Virginia legislation provides that no recordation tax is required for the recordation of any quitclaim deed or deed to correct a fraudulently recorded deed, including a deed of trust, between ...
WA - Lodging rate changes announced
Beginning July 1, 2026, the City of Covington, Washington will increase its local sales and use tax imposed on lodging sales by 0.1%, for a total combined rate (including the 2.8% convention center ta...
Beginning July 1, 2026, the City of Covington, Washington will increase its local sales and use tax imposed on lodging sales by 0.1%, for a total combined rate (including the 2.8% convention center ta...
WV - Rules for disabled veteran property tax credit amended
West Virginia amended rules on the income tax credit for property tax paid by disabled veterans to reflect legislation that expanded the credit to include widowed spouses of disabled veterans. Reg. Se...
West Virginia amended rules on the income tax credit for property tax paid by disabled veterans to reflect legislation that expanded the credit to include widowed spouses of disabled veterans. Reg. Se...
WI - DOR bulletin issued
The Wisconsin Department of Revenue has issued Wisconsin Tax Bulletin Number 233 (April 2026). The Bulletin includes:New Tax Laws impacting Individual and Fiduciary Income Taxes, Corporation Franchise...
The Wisconsin Department of Revenue has issued Wisconsin Tax Bulletin Number 233 (April 2026). The Bulletin includes:New Tax Laws impacting Individual and Fiduciary Income Taxes, Corporation Franchise...
WY - Electronic tax notices authorized
Wyoming has enacted legislation allowing the Department of Revenue to send notices related to sales and use tax electronically if a taxpayer has provided electronic contact information to the Departme...
Wyoming has enacted legislation allowing the Department of Revenue to send notices related to sales and use tax electronically if a taxpayer has provided electronic contact information to the Departme...
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