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 - Local tax rate table released
Arizona's Department of Revenue released the transaction privilege tax (TPT) rate chart effective June 1, 2026. There are no rate changes noted. Transaction Privilege and Other Tax Rate Tables, Arizon...
Arizona's Department of Revenue released the transaction privilege tax (TPT) rate chart effective June 1, 2026. There are no rate changes noted. Transaction Privilege and Other Tax Rate Tables, Arizon...
AR - Homestead credit increased
For assessment years beginning January 1, 2026, Arkansas's homestead property tax credit is increased to $675. Act 174 (H.B. 1103), Laws 2026, effective 90 days after adournment...
For assessment years beginning January 1, 2026, Arkansas's homestead property tax credit is increased to $675. Act 174 (H.B. 1103), Laws 2026, effective 90 days after adournment...
CA - CEO was personally liable for clothing store's unpaid sales tax, interest, and penalties
The CEO of a clothing store was personally liable for unpaid sales tax, applicable and accrued interest, and penalties.California LawCalifornia law provides that a person is personally liable for the ...
The CEO of a clothing store was personally liable for unpaid sales tax, applicable and accrued interest, and penalties.California LawCalifornia law provides that a person is personally liable for the ...
CO - Destination management company sales exempted from tax
Colorado has enacted legislation providing a sales and use tax exemption for the sale, storage, use, or consumption of tangible personal property, commodities, or services sold by a destination manage...
Colorado has enacted legislation providing a sales and use tax exemption for the sale, storage, use, or consumption of tangible personal property, commodities, or services sold by a destination manage...
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 - Tax filing deadlines extended for wildfire relief
Georgia announced tax relief measures for personal income taxes, corporate income taxes, and sales and use taxes for taxpayers impacted by the Georgia Highway 82 Wildfire and Pineland Road Wildfire in...
Georgia announced tax relief measures for personal income taxes, corporate income taxes, and sales and use taxes for taxpayers impacted by the Georgia Highway 82 Wildfire and Pineland Road Wildfire in...
HI - Legislature approves IRC conformity bill
The Hawaii Legislature has approved a bill that would update the state's Internal Revenue Code (IRC) tie-in date for computing corporate and individual income tax liability. If approved by the governo...
The Hawaii Legislature has approved a bill that would update the state's Internal Revenue Code (IRC) tie-in date for computing corporate and individual income tax liability. If approved by the governo...
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 - Film production credit rules amended
Illinois amended rules providing guidance on the corporation and personal income tax credits for film, video, and television production expenses in the state. The amended rules implement law changes i...
Illinois amended rules providing guidance on the corporation and personal income tax credits for film, video, and television production expenses in the state. The amended rules implement law changes i...
IN - 2026-2027 gasoline license tax and special fuel license tax rates announced
Effective July 1, 2026, through June 30, 2027, the following rates apply:the Indiana gasoline license tax rate is $0.37 per gallon (formerly, $0.36); andthe Indiana special fuel license tax rate is $0...
Effective July 1, 2026, through June 30, 2027, the following rates apply:the Indiana gasoline license tax rate is $0.37 per gallon (formerly, $0.36); andthe Indiana special fuel license tax rate is $0...
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 - Governor freezes gas tax, motor vehicle assessment rate
Kentucky Gov. Andy Beshear took steps to provide relief from inflation by signing an emergency regulation that will freeze the gas tax rate at 26.4 cents per gallon ahead of an expected increase to 27...
Kentucky Gov. Andy Beshear took steps to provide relief from inflation by signing an emergency regulation that will freeze the gas tax rate at 26.4 cents per gallon ahead of an expected increase to 27...
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 - Maximum venison donation credit increased
Beginning in 2026, the maximum venison donation credit that can be taken against Maryland personal income tax is increased from $300 to $600 per year. Ch. 309 H.B. 175, Laws 2026, effective July 1, 20...
Beginning in 2026, the maximum venison donation credit that can be taken against Maryland personal income tax is increased from $300 to $600 per year. Ch. 309 H.B. 175, Laws 2026, effective July 1, 20...
MA - Penny rounding adjustments do not affect tax remittance
Massachusetts issued guidance on sales and use tax requirements following the elimination of penny production in 2025. The state confirms that vendors must calculate sales tax based on the exact sales...
Massachusetts issued guidance on sales and use tax requirements following the elimination of penny production in 2025. The state confirms that vendors must calculate sales tax based on the exact sales...
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 - Tupelo water procurement facility tax applies to groceries
Mississippi issued a notice regarding the effect of recent legislation on the Tupelo Water Procurement Facility Tax. Effective May 1, 2026, retail sales within the City of Tupelo of groceries taxed at...
Mississippi issued a notice regarding the effect of recent legislation on the Tupelo Water Procurement Facility Tax. Effective May 1, 2026, retail sales within the City of Tupelo of groceries taxed at...
MO - Provisions related to mail sent by department of revenue and other state agencies modified
Enacted Missouri legislation modifies provisions relating to mail sent by state agencies. Specifically, the legislation allows the Department of Revenue to choose to mail any document by first class m...
Enacted Missouri legislation modifies provisions relating to mail sent by state agencies. Specifically, the legislation allows the Department of Revenue to choose to mail any document by first class m...
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 - NCTI And FDDEI reporting guidance updated
New Jersey updated its guidance on the corporation business tax to reflect changes in terminology under the One Big Beautiful Bill Act. Foreign-Derived Intangible Income (FDII) is now referred to as F...
New Jersey updated its guidance on the corporation business tax to reflect changes in terminology under the One Big Beautiful Bill Act. Foreign-Derived Intangible Income (FDII) is now referred to as F...
NM - Long-term motor vehicle lease exemption denied
The New Mexico Administrative Hearings Office found that the motor vehicle excise tax exemption for vehicles purchased for long-term lease did not apply to a taxpayer who purchased a vehicle and lease...
The New Mexico Administrative Hearings Office found that the motor vehicle excise tax exemption for vehicles purchased for long-term lease did not apply to a taxpayer who purchased a vehicle and lease...
NY - Publication on local tax rates on qualified motor fuel, highway diesel motor fuel, and B20 biodiesel revised
The publication listing the local New York sales and use tax rates on qualified motor fuel, highway diesel motor fuel, and B20 biodiesel has been revised, effective June 1, 2026. The New York state sa...
The publication listing the local New York sales and use tax rates on qualified motor fuel, highway diesel motor fuel, and B20 biodiesel has been revised, effective June 1, 2026. The New York state sa...
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 - Transactions taxable ADP and EIS
On remand from the Ohio Supreme Court, the Board of Tax Appeals denied a taxpayer’s sales and use tax refund claim, concluding that the true object of the transactions was taxable automatic data pro...
On remand from the Ohio Supreme Court, the Board of Tax Appeals denied a taxpayer’s sales and use tax refund claim, concluding that the true object of the transactions was taxable automatic data pro...
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 - Refund claim rule amended to remove notice of demand authorization
The Texas Comptroller has amended its rule regarding procedural requirements for refund claims to implement recent legislation. This legislation removed a statutory provision that authorized the Compt...
The Texas Comptroller has amended its rule regarding procedural requirements for refund claims to implement recent legislation. This legislation removed a statutory provision that authorized the Compt...
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 IRC conformity bill passed by senate
The Vermont Senate has passed a bill that, if enacted, would change the state's IRC conformity date from December 31, 2024, to December 31, 2025, applicable to taxable years beginning on and after Jan...
The Vermont Senate has passed a bill that, if enacted, would change the state's IRC conformity date from December 31, 2024, to December 31, 2025, applicable to taxable years beginning on and after Jan...
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 - Medical cannabis retailers failed to meet recordkeeping requirements
Taxpayers that had medical cannabis endorsements did not qualify for Washington sales tax exemptions on certain sales to customers with patient recognition cards because they failed to satisfy mandate...
Taxpayers that had medical cannabis endorsements did not qualify for Washington sales tax exemptions on certain sales to customers with patient recognition cards because they failed to satisfy mandate...
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 - Governor calls special session
Wisconsin Governor Tony Evers has called a special session of the Legislature this week for the purpose of enacting changes relating to, among other items, an income tax subtraction for qualified tips...
Wisconsin Governor Tony Evers has called a special session of the Legislature this week for the purpose of enacting changes relating to, among other items, an income tax subtraction for qualified tips...
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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