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 Increases Optional Standard Mileage Rate for the Remainder of 2026 (Announcement 2026-11)
The IRS has announced an increase in the optional standard mileage rate for the remainder of 2026. Optional standard mileage rates are used by employees, self-employed individuals, and other taxpayers...
The IRS has announced an increase in the optional standard mileage rate for the remainder of 2026. Optional standard mileage rates are used by employees, self-employed individuals, and other taxpayers...
IRS Updates Premium Tax Credit Table, Required Contribution Percentage (Rev. Proc. 2026-26)
The IRS has updated the applicable percentage table used to calculate an individual’s premium tax credit and required contribution percentage plan years beginning in calendar year 2027. The percenta...
The IRS has updated the applicable percentage table used to calculate an individual’s premium tax credit and required contribution percentage plan years beginning in calendar year 2027. The percenta...
Final Regulations on QDOTs Issued (TD 10050)
Final regulations under Code Sec. 2056A have been adopted, applicable specifically to the estates of decedents that are passing property in a qualified domestic trust (QDOT) to (or for the benefit o...
Final regulations under Code Sec. 2056A have been adopted, applicable specifically to the estates of decedents that are passing property in a qualified domestic trust (QDOT) to (or for the benefit o...
IRS Reminds Businesses About Tax Rules for Seasonal and Part-Time Employees (Tax Tip 2026-53)
The IRS has reminded businesses that seasonal and part-time employees must generally follow the same federal tax withholding, Social Security and Medicare tax rules as full-time employees. The agency ...
The IRS has reminded businesses that seasonal and part-time employees must generally follow the same federal tax withholding, Social Security and Medicare tax rules as full-time employees. The agency ...
IRS Advises Newly Married Couples to Update Tax Information Before Filing Season (Tax Tip 2026-54)
The IRS has advised newly married couples to update their tax information before the next tax filing season. The agency said marriage can change a couple's taxes, so taking a few simple steps now can ...
The IRS has advised newly married couples to update their tax information before the next tax filing season. The agency said marriage can change a couple's taxes, so taking a few simple steps now can ...
IRS Explains Taxpayers’ Right to Challenge IRS Decisions and Be Heard (Tax Tip 2026-51)
The IRS has reminded taxpayers that they have the right to question an IRS decision if they believe it is incorrect. This right is part of the Taxpayer Bill of Rights and helps make sure taxpayers a...
The IRS has reminded taxpayers that they have the right to question an IRS decision if they believe it is incorrect. This right is part of the Taxpayer Bill of Rights and helps make sure taxpayers a...
National Taxpayer Advocate Releases FY 2027 Objectives Report to Congress (IR 2026-79)
The National Taxpayer Advocate has released the Fiscal Year 2027 Objectives Report to Congress, concluding that the IRS generally conducted a successful 2026 filing season despite significant operatio...
The National Taxpayer Advocate has released the Fiscal Year 2027 Objectives Report to Congress, concluding that the IRS generally conducted a successful 2026 filing season despite significant operatio...
AL - Bay Minette increases local lodgings tax rate
The City of Bay Minette increased its general lodgings tax rate from 7% to 9%, effective August 1, 2026. Notice, Alabama Department of Revenue, July 24, 2026...
The City of Bay Minette increased its general lodgings tax rate from 7% to 9%, effective August 1, 2026. Notice, Alabama Department of Revenue, July 24, 2026...
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 - Unclaimed property exclusions clarified
The Arizona Department of Revenue issued guidance confirming that certain categories remain outside the scope of Arizona’s unclaimed property law, including de minimis property, property of customer...
The Arizona Department of Revenue issued guidance confirming that certain categories remain outside the scope of Arizona’s unclaimed property law, including de minimis property, property of customer...
AR - SST taxability matrix and certificate of compliance updated
Arkansas has updated its Streamlined Sales and Use Tax (SST) Agreement taxability matrix and certificate of compliance. The changes are effective August 3, 2026. Taxability Matrix: Tax Administration...
Arkansas has updated its Streamlined Sales and Use Tax (SST) Agreement taxability matrix and certificate of compliance. The changes are effective August 3, 2026. Taxability Matrix: Tax Administration...
CA - Research tax credit claims rejected
A taxpayer did not demonstrate that it engaged in qualified research for purposes of the California research and development tax credit.The taxpayer’s principal business activity during the tax year...
A taxpayer did not demonstrate that it engaged in qualified research for purposes of the California research and development tax credit.The taxpayer’s principal business activity during the tax year...
CO - Congestion impact fee not preempted by federal law
A congestion impact fee imposed in Colorado on all short-term vehicle rentals was not preempted by the federal Anti-Head Tax Act (AHTA). The relevant AHTA provision forbids a state from levying or col...
A congestion impact fee imposed in Colorado on all short-term vehicle rentals was not preempted by the federal Anti-Head Tax Act (AHTA). The relevant AHTA provision forbids a state from levying or col...
CT - Guidance provided on 2026 legislation that affects conformity to IRC sec. 174 and IRC sec. 174A
Guidance is provided regarding 2026 legislation that modified Connecticut's conformity to IRC Sec. 174 and IRC Sec. 174A. IRC Sec. 174 was substantially amended in 2025 by OBBBA (Federal P.L. 119-121)...
Guidance is provided regarding 2026 legislation that modified Connecticut's conformity to IRC Sec. 174 and IRC Sec. 174A. IRC Sec. 174 was substantially amended in 2025 by OBBBA (Federal P.L. 119-121)...
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 - Guidance for appealing FMV by recorder issued
The District of Columbia has issued guidance discussing the procedure for appealing determinations of fair market value (FMV) by the recorder of deeds for imposing recordation and/or transfer taxes fo...
The District of Columbia has issued guidance discussing the procedure for appealing determinations of fair market value (FMV) by the recorder of deeds for imposing recordation and/or transfer taxes fo...
FL - Highlands County tourist development tax reporting change discussed
Applicable to tourist development tax collected on or after October 1, 2026, collection and administration of the 5% Highlands County tourist development tax imposed on transient rentals is transferre...
Applicable to tourist development tax collected on or after October 1, 2026, collection and administration of the 5% Highlands County tourist development tax imposed on transient rentals is transferre...
GA - Withholding guide for employers updated
Georgia updated its guidance on personal income tax withholding requirements for employers in 2026. The revisions include a reduction in the state income tax rate from 5.19% to 4.99%, effective May 11...
Georgia updated its guidance on personal income tax withholding requirements for employers in 2026. The revisions include a reduction in the state income tax rate from 5.19% to 4.99%, effective May 11...
HI - Guidance provided on renewable energy technologies tax credit cap
Hawaii issued guidance on how the $40 million annual aggregate cap on the renewable energy technologies income tax credit applies to credits claimed in 2027 for renewable energy technology systems ins...
Hawaii issued guidance on how the $40 million annual aggregate cap on the renewable energy technologies income tax credit applies to credits claimed in 2027 for renewable energy technology systems ins...
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 on hotel operators' occupation tax revised
Illinois revised a publication providing guidance on the hotel operators’ occupation tax, including the taxation of:room rentals by traditional lodging businesses, like hotels, motels, and bed and b...
Illinois revised a publication providing guidance on the hotel operators’ occupation tax, including the taxation of:room rentals by traditional lodging businesses, like hotels, motels, and bed and b...
IN - SST taxability matrix and certificate of compliance updated
Indiana updated its Streamlined Sales and Use Tax (SST) Agreement taxability matrix and certificate of compliance. The changes are effective August 1, 2026. Taxability Matrix: Tax Administration Prac...
Indiana updated its Streamlined Sales and Use Tax (SST) Agreement taxability matrix and certificate of compliance. The changes are effective August 1, 2026. Taxability Matrix: Tax Administration Prac...
IA - DOR refuses to issue declaratory order
The Iowa Department of Revenue refused to issue a declaratory order requested by the taxpayer. The taxpayer is in the business of waterproofing basements and requested a declaratory order seeking clar...
The Iowa Department of Revenue refused to issue a declaratory order requested by the taxpayer. The taxpayer is in the business of waterproofing basements and requested a declaratory order seeking clar...
KS - Guidance issued on alternative fuel and ethanol retailer credits
Kansas issued guidance discussing legislation that:repeals the corporate income tax credit for alternative fuel motor vehicles and fueling stations on January 1, 2027; andestablishes new income tax cr...
Kansas issued guidance discussing legislation that:repeals the corporate income tax credit for alternative fuel motor vehicles and fueling stations on January 1, 2027; andestablishes new income tax cr...
KY - 2026 legislative changes summarized
The Summer issue of Kentucky's sales facts newsletter provides an overview and the effective dates for 2026 legislative changes that:impose sales and use tax on data brokering services and pay telepho...
The Summer issue of Kentucky's sales facts newsletter provides an overview and the effective dates for 2026 legislative changes that:impose sales and use tax on data brokering services and pay telepho...
LA - Change in procedure for roof tax credit announced
The Louisiana Department of Revenue has announced that a preliminary fortified home evaluation is no longer required to qualify for the fortified roof tax credit against personal income tax. Revenue I...
The Louisiana Department of Revenue has announced that a preliminary fortified home evaluation is no longer required to qualify for the fortified roof tax credit against personal income tax. Revenue I...
ME - Summary of enacted legislation issued
Maine Revenue Services has issued a summary of legislation enacted during the 2026 Legislative Session. 2026 Legislation Enacted, Maine Revenue Services, June 15, 2026...
Maine Revenue Services has issued a summary of legislation enacted during the 2026 Legislative Session. 2026 Legislation Enacted, Maine Revenue Services, June 15, 2026...
MD - Equipment used to transmit electricity was exempt
Equipment used by a public utility to transmit and deliver electricity generated out of state to customers in Maryland was exempt from sales and use tax. The transmission and distrubution system was d...
Equipment used by a public utility to transmit and deliver electricity generated out of state to customers in Maryland was exempt from sales and use tax. The transmission and distrubution system was d...
MA - Residential exemption denied when LLC holds record title
The Massachusetts Appeals Court reversed an Appellate Tax Board decision and held that a residential property tax exemption did not apply because the taxpayer was the limited liability company (LLC) t...
The Massachusetts Appeals Court reversed an Appellate Tax Board decision and held that a residential property tax exemption did not apply because the taxpayer was the limited liability company (LLC) t...
MI - SST taxability matrix and certificate of compliance updated
Michigan has updated its Streamlined Sales and Use Tax (SST) Agreement taxability matrix and certificate of compliance. The changes are effective August 1, 2026. Taxability Matrix: Tax Administrative...
Michigan has updated its Streamlined Sales and Use Tax (SST) Agreement taxability matrix and certificate of compliance. The changes are effective August 1, 2026. Taxability Matrix: Tax Administrative...
MN - Disclosure of tax return information allowed in tax court appeal
The Minnesota Tax Court denied a taxpayer’s motion to seal documents in his Minnesota individual income tax appeal and vacated an earlier order that had provisionally treated three IRS documents as ...
The Minnesota Tax Court denied a taxpayer’s motion to seal documents in his Minnesota individual income tax appeal and vacated an earlier order that had provisionally treated three IRS documents as ...
MS - Disaster area taxpayers granted filing and payment relief
Mississippi announced extended tax filing and payment deadlines for taxpayers affected by severe storms that took place on May 6, 2026. Taxpayers who reside or have a business in Franklin, Lamar, Lawr...
Mississippi announced extended tax filing and payment deadlines for taxpayers affected by severe storms that took place on May 6, 2026. Taxpayers who reside or have a business in Franklin, Lamar, Lawr...
MO - Voters renew tax for conservation and state parks/historic sites for another 10 years
According to unofficial election results, Missouri voters approved a constitutional amendment that continues for 10 years the existing 0.1% sales and use tax that is used for soil and water conservati...
According to unofficial election results, Missouri voters approved a constitutional amendment that continues for 10 years the existing 0.1% sales and use tax that is used for soil and water conservati...
MT - Shareholder promissory notes were not straight debt
Taxpayers appealed a final decision by the Montana Department of Revenue (Department) denying a deduction for interest paid on shareholder promissory notes (Subject Transactions). The Department concl...
Taxpayers appealed a final decision by the Montana Department of Revenue (Department) denying a deduction for interest paid on shareholder promissory notes (Subject Transactions). The Department concl...
NE - SST taxability matrix and certificate of compliance updated
Nebraska updated its Streamlined Sales and Use Tax (SST) Agreement taxability matrix and certificate of compliance. The changes are effective August 3, 2026. Taxability Matrix: Tax Administration Pra...
Nebraska updated its Streamlined Sales and Use Tax (SST) Agreement taxability matrix and certificate of compliance. The changes are effective August 3, 2026. Taxability Matrix: Tax Administration Pra...
NV - Administrative updates and tax compliance reminders issued
The June 2026 issue of Nevada Tax Notes focuses primarily on Nevada tax administration and compliance updates. The headline item is the upcoming Phase 3 rollout of My Nevada Tax on December 7, 2026, w...
The June 2026 issue of Nevada Tax Notes focuses primarily on Nevada tax administration and compliance updates. The headline item is the upcoming Phase 3 rollout of My Nevada Tax on December 7, 2026, w...
NH - Child care credit allowed beginning in 2028
Effective for tax years beginning in 2028, businesses may qualify for a credit against New Hamshire Business Profits Tax and Business Enterprise Tax for expenditures to create and, for two years, to o...
Effective for tax years beginning in 2028, businesses may qualify for a credit against New Hamshire Business Profits Tax and Business Enterprise Tax for expenditures to create and, for two years, to o...
NJ - Net operating loss deduction temporarily capped
New Jersey is temporarily capping the corporate business tax net operating loss deduction at $1 million, for privilege periods ending on or after July 31, 2026 but before July 31, 2030. For privilege ...
New Jersey is temporarily capping the corporate business tax net operating loss deduction at $1 million, for privilege periods ending on or after July 31, 2026 but before July 31, 2030. For privilege ...
NM - 2026 Q3 interest rates announced
New Mexico has announced that its interest rate on underpaid and overpaid taxes will increase to 7% for the third quarter of 2026. Penalty & Interest Rates, New Mexico Taxation and Revenue Departm...
New Mexico has announced that its interest rate on underpaid and overpaid taxes will increase to 7% for the third quarter of 2026. Penalty & Interest Rates, New Mexico Taxation and Revenue Departm...
NY - Minimum wholesale, retail cigarette prices publication updated
The New York Department of Taxation and Finance has updated a cigarette tax publication that lists the revised minimum wholesale and retail cigarette prices for certain standard brands of cigarettes. ...
The New York Department of Taxation and Finance has updated a cigarette tax publication that lists the revised minimum wholesale and retail cigarette prices for certain standard brands of cigarettes. ...
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 October 1, 2026: (1) the city of Kindred will remove its maximum tax (refund cap); (2) the city of Minot will increas...
North Dakota has announced the following local sales and use tax changes effective October 1, 2026: (1) the city of Kindred will remove its maximum tax (refund cap); (2) the city of Minot will increas...
OH - New personal withholding tables issued
Ohio issued new personal income tax withholding tables for employers, effective for payrolls that end on or after August 1, 2026. The income tax rate reductions authorized in the FY 2026-27 appropriat...
Ohio issued new personal income tax withholding tables for employers, effective for payrolls that end on or after August 1, 2026. The income tax rate reductions authorized in the FY 2026-27 appropriat...
OK - SST taxability matrix and certificate of compliance updated
Oklahoma has updated its Streamlined Sales and Use Tax (SST) Agreement taxability matrix and certificate of compliance. The changes are effective August 1, 2026. Taxability Matrix: Tax Administration...
Oklahoma has updated its Streamlined Sales and Use Tax (SST) Agreement taxability matrix and certificate of compliance. The changes are effective August 1, 2026. Taxability Matrix: Tax Administration...
OR - Portland arts tax amended
Portland has amended its Arts Tax to provide tax relief and enhance the sustainability of the Arts Access Fund.The tax is increased from $35 to $50 on each resident of Portland who is at least 18 in t...
Portland has amended its Arts Tax to provide tax relief and enhance the sustainability of the Arts Access Fund.The tax is increased from $35 to $50 on each resident of Portland who is at least 18 in t...
PA - Property tax and rent rebate income limits increased
Pennsylvania increased household income limits for property tax and rent rebate claims for 2026 by 4.10%. The supplemental rebate household income limit is $33,390. Notice of Annual Household Income ...
Pennsylvania increased household income limits for property tax and rent rebate claims for 2026 by 4.10%. The supplemental rebate household income limit is $33,390. Notice of Annual Household Income ...
RI - Certain farmers will be exempt from tax
Effective July 1, 2027, certain urban and small farmers are exempt from Rhode Island personal income, sales, and property taxes. A "small farmer" is a farmer engaged in agricultural operations on fewe...
Effective July 1, 2027, certain urban and small farmers are exempt from Rhode Island personal income, sales, and property taxes. A "small farmer" is a farmer engaged in agricultural operations on fewe...
SC - Appeal dismissed for failure to properly post bond
The South Carolina Court of Appeals dismissed an admissions tax challenge because the taxpayer failed to perfect its appeal under the law, which required the taxpayer to either pay the taxes owed or p...
The South Carolina Court of Appeals dismissed an admissions tax challenge because the taxpayer failed to perfect its appeal under the law, which required the taxpayer to either pay the taxes owed or p...
SD - Guidance for bars and restaurants updated
The South Dakota Department of Revenue’s Bars and Restaurants Tax Fact explains the sales and use tax rules that apply to restaurants, bars, caterers, food vendors, and similar businesses, including...
The South Dakota Department of Revenue’s Bars and Restaurants Tax Fact explains the sales and use tax rules that apply to restaurants, bars, caterers, food vendors, and similar businesses, including...
TN - Sales tax holiday dates announced
Tennessee has announced that the annual sales tax holiday will take place July 31, 2026, through August 2, 2026. During the holiday weekend, clothing and school supplies priced at $100 or less can be ...
Tennessee has announced that the annual sales tax holiday will take place July 31, 2026, through August 2, 2026. During the holiday weekend, clothing and school supplies priced at $100 or less can be ...
TX - June 2026 certification of the average closing price of gas and oil released
The Texas Comptroller of Public Accounts has determined the average taxable price of crude oil for the reporting period June 2026 is $58.09 per barrel for the three-month period beginning on March 1, ...
The Texas Comptroller of Public Accounts has determined the average taxable price of crude oil for the reporting period June 2026 is $58.09 per barrel for the three-month period beginning on March 1, ...
UT - SST taxability matrix and certificate of compliance updated
Utah updated its Streamlined Sales and Use Tax (SST) Agreement taxability matrix and certificate of compliance. The changes are effective August 1, 2026. Taxability Matrix: Tax Administration Practice...
Utah updated its Streamlined Sales and Use Tax (SST) Agreement taxability matrix and certificate of compliance. The changes are effective August 1, 2026. Taxability Matrix: Tax Administration Practice...
VT - Tax cap on tracked vehicles announced for 2026-2028
The maximum Vermont sales and use tax that can be imposed on the purchase of tracked vehicles for sales that occur between July 1, 2026, and June 30, 2028, is $1,810 after adjustment for 2024 and 2025...
The maximum Vermont sales and use tax that can be imposed on the purchase of tracked vehicles for sales that occur between July 1, 2026, and June 30, 2028, is $1,810 after adjustment for 2024 and 2025...
VA - Reminder issued on upcoming sales tax holiday
The Virginia Department of Taxation has issued a reminder about the upcoming annual state sales tax holiday that runs from August 7 through August 9, 2026. During this period, consumers can buy a numb...
The Virginia Department of Taxation has issued a reminder about the upcoming annual state sales tax holiday that runs from August 7 through August 9, 2026. During this period, consumers can buy a numb...
WA - Reminder issued on prepayment option for capital gains tax
The Washington Department of Revenue has reminded taxpayers that beginning with the 2026 tax year, they may prepay their capital gains tax up to six months before the regular filing and payment due da...
The Washington Department of Revenue has reminded taxpayers that beginning with the 2026 tax year, they may prepay their capital gains tax up to six months before the regular filing and payment due da...
WV - Updated guidance issued on gambling withholding and losses
Updated guidance is issued regarding gambling withholding and losses. Gambling winnings must be reported to the IRS on Form W-2G, Certain Gambling Winnings. Backup withholding applies to gambling winn...
Updated guidance is issued regarding gambling withholding and losses. Gambling winnings must be reported to the IRS on Form W-2G, Certain Gambling Winnings. Backup withholding applies to gambling winn...
WI - DOR bulletin issued
The Wisconsin Department of Revenue has issued Wisconsin Tax Bulletin Number 234 (July 2026). The Bulletin includes:Income and Franchise Tax Updates and Reminders;Sales and Use Tax Updates and Reminde...
The Wisconsin Department of Revenue has issued Wisconsin Tax Bulletin Number 234 (July 2026). The Bulletin includes:Income and Franchise Tax Updates and Reminders;Sales and Use Tax Updates and Reminde...
WY - EV tax guidance issued
Wyoming issued guidance implementing recent legislation making changes to the state's tax on electricity used to power motor vehicles. The legislation changed the tax rate on electricity used to power...
Wyoming issued guidance implementing recent legislation making changes to the state's tax on electricity used to power motor vehicles. The legislation changed the tax rate on electricity used to power...
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