Tax Alerts
Tax Briefing(s)
2026 Year-End Tax Planning2026 Post-Filing Season UpdateOne Big Beautiful Bill Act (Signed Into Law July 4, 2025)
IRS Begins Issuing Automatic Adoption Tax Credit Refunds (IR-2026-123)
The IRS has begun issuing refunds to more than 50,000 taxpayers who benefited from the adoption tax credit carryforward from prior years. Most eligible taxpayers are expected to receive their refunds ...
The IRS has begun issuing refunds to more than 50,000 taxpayers who benefited from the adoption tax credit carryforward from prior years. Most eligible taxpayers are expected to receive their refunds ...
IRS Extends Relief for Taxpayers Affected by Terrorist Action in Israel; Deadlines Postponed (Notice 2026-63; IR 2026-116)
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 2025 and 2026. Affected taxpayers have until Septemb...
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 2025 and 2026. Affected taxpayers have until Septemb...
IRS Urges Taxpayers to Strengthen Cybersecurity Practices (IR 2026-119)
The IRS has encouraged taxpayers, tax professionals and organizations to improve their online security during Cybersecurity Awareness Month. To help protect sensitive information, the IRS, the Cyberse...
The IRS has encouraged taxpayers, tax professionals and organizations to improve their online security during Cybersecurity Awareness Month. To help protect sensitive information, the IRS, the Cyberse...
IRS Launches Mobile App Expanding Access to Refund, Payment, Transcript, and Individual Online Account Services (IR 2026-114)
The IRS announced a new free mobile app that replaces IRS2Go and expands secure mobile access to selected Individual Online Account services for taxpayers. Beginning September 25, 2026, users can sign...
The IRS announced a new free mobile app that replaces IRS2Go and expands secure mobile access to selected Individual Online Account services for taxpayers. Beginning September 25, 2026, users can sign...
Final Regulations Issued Increasing the User Fee on an Estate Tax Closing Letter (TD 10055)
The IRS finalized regulations increasing the user fee imposed on a request for the issuance of an estate tax closing letter (IRS Letter 627) to $76. The increased fee applies to requests for estate ta...
The IRS finalized regulations increasing the user fee imposed on a request for the issuance of an estate tax closing letter (IRS Letter 627) to $76. The increased fee applies to requests for estate ta...
AL - Department to administer, collect opelika’s local taxes
Alabama announced that the Alabama Department of Revenue will administer and collect the City of Opelika’s local sales and use, rental, and lodging taxes beginning November 1, 2026. The first return...
Alabama announced that the Alabama Department of Revenue will administer and collect the City of Opelika’s local sales and use, rental, and lodging taxes beginning November 1, 2026. The first return...
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 November 1, 2026. There are no rate changes noted. Transaction Privilege and Other Tax Rate Tables, Ar...
Arizona's Department of Revenue released the transaction privilege tax (TPT) rate chart effective November 1, 2026. There are no rate changes noted. Transaction Privilege and Other Tax Rate Tables, Ar...
AR - Local tax rate changes announced
The following Arkansas local sales tax rate changes are effective January 1, 2027:The city of Harrison decreases its sales and use tax to 1.0%.Boone County decreases its sales and use tax to 1.0%.Lafa...
The following Arkansas local sales tax rate changes are effective January 1, 2027:The city of Harrison decreases its sales and use tax to 1.0%.Boone County decreases its sales and use tax to 1.0%.Lafa...
CA - Extensions Available for employers affected by Dove Fire and Tropical Storm Rachel
Employers in Tuolumne County directly affected by the Dove Fire (July 2026) and employers in the counties of Imperial, Los Angeles, Orange, and San Diego directly affected by Tropical Storm Rachel (Oc...
Employers in Tuolumne County directly affected by the Dove Fire (July 2026) and employers in the counties of Imperial, Los Angeles, Orange, and San Diego directly affected by Tropical Storm Rachel (Oc...
CO - Bulk address lookup feature temporarily suspended
Colorado will temporarily pause its Sales and Use Tax System (SUTS) bulk address lookup feature beginning September 29, 2026, because system utilization has far exceeded statutory budget allocations. ...
Colorado will temporarily pause its Sales and Use Tax System (SUTS) bulk address lookup feature beginning September 29, 2026, because system utilization has far exceeded statutory budget allocations. ...
CT - Quarterly disaggregated sales tax report filing required beginning October 2026
Beginning October 1, 2026, all retailers in Connecticut that file a consolidated sales and use tax return are required to file a Quarterly Disaggregated Sales Tax Report in addition to their sales and...
Beginning October 1, 2026, all retailers in Connecticut that file a consolidated sales and use tax return are required to file a Quarterly Disaggregated Sales Tax Report in addition to their sales and...
DE - Effective date for organ transplantation credit announced
Delaware announced the credit for employers that provide paid time off to employees who donate an organ or bone marrow for transplantation will take effect beginning with the 2026 tax year. Eligible e...
Delaware announced the credit for employers that provide paid time off to employees who donate an organ or bone marrow for transplantation will take effect beginning with the 2026 tax year. Eligible e...
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 - Interest rates announced for first half of 2027
Effective January 1, 2027, through June 30, 2027, the floating interest rate applicable to underpayments (deficiencies) and late payments of taxes administered by the Florida Department of Revenue rem...
Effective January 1, 2027, through June 30, 2027, the floating interest rate applicable to underpayments (deficiencies) and late payments of taxes administered by the Florida Department of Revenue rem...
GA - Motor fuel excise suspension extended through November
Georgia extended its motor fuels excise tax suspension through November 30, 2026. The current motor fuel excise tax rate is 33.3¢ per gallon for gasoline and 37.3¢ per gallon for diesel. Georgia's c...
Georgia extended its motor fuels excise tax suspension through November 30, 2026. The current motor fuel excise tax rate is 33.3¢ per gallon for gasoline and 37.3¢ per gallon for diesel. Georgia's c...
HI - Third party rent collector filing requirements guidance updated
Hawaii released updated guidance on the filing requirements for third-party rent collectors. Third-party rent collectors have three filing options: (1) file Form RCA-1 with the first page of the rent ...
Hawaii released updated guidance on the filing requirements for third-party rent collectors. Third-party rent collectors have three filing options: (1) file Form RCA-1 with the first page of the rent ...
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 - Property tax debt relief pilot program launches
The City of Chicago launched a property tax debt relief pilot program for homeowners with unpaid taxes from the 2023 or 2024 tax year. The pilot will provide up to $5,000 to qualifying homeowners in E...
The City of Chicago launched a property tax debt relief pilot program for homeowners with unpaid taxes from the 2023 or 2024 tax year. The pilot will provide up to $5,000 to qualifying homeowners in E...
IN - Montgomery County increases county innkeeper’s tax rate
Effective January 1, 2027, Montgomery County increases its county innkeeper‘s tax rate from 3% to 5%. The county innkeeper's tax, which is in addition to state sales tax, is a county tax on the rent...
Effective January 1, 2027, Montgomery County increases its county innkeeper‘s tax rate from 3% to 5%. The county innkeeper's tax, which is in addition to state sales tax, is a county tax on the rent...
IA - Interest rate decreases
Interest on delinquent taxes administered by the Iowa Department of Revenue (DOR) is assessed from the original due date of the return to the date of payment of the tax. The annual rate is applied in ...
Interest on delinquent taxes administered by the Iowa Department of Revenue (DOR) is assessed from the original due date of the return to the date of payment of the tax. The annual rate is applied in ...
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 - Standard deduction announced for 2027 tax year
Kentucky announced that the individual income tax standard deduction is $3,470 for the 2027 tax year. News, Kentucky Department of Revenue, September 11, 2026...
Kentucky announced that the individual income tax standard deduction is $3,470 for the 2027 tax year. News, Kentucky Department of Revenue, September 11, 2026...
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 - PTE tax filing and estimated payment information issued
Maine Revenue Services has issued information on pass-through entity tax filing and estimated payments, including revised withholding tables and an estimated payment worksheet.The pass-through entity ...
Maine Revenue Services has issued information on pass-through entity tax filing and estimated payments, including revised withholding tables and an estimated payment worksheet.The pass-through entity ...
MD - Redemption required payment of delinquent taxes but not future taxes
The Appellate Court of Maryland has ruled that to redeem property sold at a tax sale, property taxes delinquent and in arrears must be paid. In this case, because 2024-2025 taxes were not in arrears o...
The Appellate Court of Maryland has ruled that to redeem property sold at a tax sale, property taxes delinquent and in arrears must be paid. In this case, because 2024-2025 taxes were not in arrears o...
MA - Two month suspension for gas and diesel tax proposed
Massachusetts Governor Maura Healey proposed legislation to suspend the state's 24¢ per-gallon motor fuels tax on gas and diesel for two months beginning seven days after the bill is signed. The legi...
Massachusetts Governor Maura Healey proposed legislation to suspend the state's 24¢ per-gallon motor fuels tax on gas and diesel for two months beginning seven days after the bill is signed. The legi...
MI - Department of treasury to process City of Flint's income tax returns
Beginning January 1, 2027, the Michigan Department of Treasury will process the City of Flint's income tax returns, including individual, corporate, partnership, and fiduciary income tax returns. It w...
Beginning January 1, 2027, the Michigan Department of Treasury will process the City of Flint's income tax returns, including individual, corporate, partnership, and fiduciary income tax returns. It w...
MN - Grand rapids sales and use tax ending
Starting January 1, 2027, the 0.5% Grand Rapids sales and use tax will no longer apply within the city of Grand Rapids. The general sales and use tax rate in the city will remain at 6.875% plus any ot...
Starting January 1, 2027, the 0.5% Grand Rapids sales and use tax will no longer apply within the city of Grand Rapids. The general sales and use tax rate in the city will remain at 6.875% plus any ot...
MS - Ackerman restaurant tax imposed
Mississippi announced that restaurants within the corporate limits of the City of Ackerman must collect the miscellaneous Ackerman Tourism and Parks and Recreation Tax beginning October 1, 2026. The M...
Mississippi announced that restaurants within the corporate limits of the City of Ackerman must collect the miscellaneous Ackerman Tourism and Parks and Recreation Tax beginning October 1, 2026. The M...
MO - Various rules on filing returns rescinded
The Missouri Department of Revenue rescinded the following sales and use tax rules because they are no longer necessary as they just repeat statutes:12 CSR 10-103.180, Filing Final Return;12 CSR 10-10...
The Missouri Department of Revenue rescinded the following sales and use tax rules because they are no longer necessary as they just repeat statutes:12 CSR 10-103.180, Filing Final Return;12 CSR 10-10...
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 - Governor signs executive order allowing use of dyed diesel fuel for highway use
Nebraska Governor Jim Pillen has issued an executive order permitting highway-registered vehicles to hold, sell, or use untaxed, dyed diesel fuel without facing state fines or penalties. Furthermore, ...
Nebraska Governor Jim Pillen has issued an executive order permitting highway-registered vehicles to hold, sell, or use untaxed, dyed diesel fuel without facing state fines or penalties. Furthermore, ...
NV - Governor signs executive order on data center development
Nevada Gov. Joe Lombardo signed an Executive Order that establishes the Nevada Standard for Responsible Data Center Development. The Order bars the Governor’s Office of Economic Development Board fr...
Nevada Gov. Joe Lombardo signed an Executive Order that establishes the Nevada Standard for Responsible Data Center Development. The Order bars the Governor’s Office of Economic Development Board fr...
NH - Interest rates unchanged for 2027
The interest rates for the underpayment and overpayment of New Hampshire taxes administered by the Department of Revenue Administration are unchanged for calendar year 2027. The interest rate for unde...
The interest rates for the underpayment and overpayment of New Hampshire taxes administered by the Department of Revenue Administration are unchanged for calendar year 2027. The interest rate for unde...
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 - Rules regarding new regulations, cigarette taxes amended
The New Mexico Department of Taxation and Revenue has adopted amended rules effective September 22, 2026. These are its rule about promulgation of regulations and its general rule about its cigarette ...
The New Mexico Department of Taxation and Revenue has adopted amended rules effective September 22, 2026. These are its rule about promulgation of regulations and its general rule about its cigarette ...
NY - Credit for volunteer firefighters and ambulance workers increased
New York has increased the personal income tax credit for volunteer firefighters and ambulance workers from $200 to $800 for eligible individual taxpayers, and from $400 to $1,600 for eligible married...
New York has increased the personal income tax credit for volunteer firefighters and ambulance workers from $200 to $800 for eligible individual taxpayers, and from $400 to $1,600 for eligible married...
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 - Corporate dissolution, consolidation, merger, or conversion requirement changes discussed
Ohio issued corporate income tax guidance clarifying dissolution, consolidation, merger, and conversion requirements for corporations. Ohio no longer requires a dissolving or converting corporation to...
Ohio issued corporate income tax guidance clarifying dissolution, consolidation, merger, and conversion requirements for corporations. Ohio no longer requires a dissolving or converting corporation to...
OK - Dyed diesel fuel temporarily permitted for use in farm vehicles
Governor Stitt has requested that the Oklahoma Tax Commission, Oklahoma Department of Public Safety, and the Oklahoma Corporation Commission pause enforcement of taxes, regulations, and fines levied o...
Governor Stitt has requested that the Oklahoma Tax Commission, Oklahoma Department of Public Safety, and the Oklahoma Corporation Commission pause enforcement of taxes, regulations, and fines levied o...
OR - Multnomah County preschool for all rate increase delayed
Oregon's Multnomah County delayed its Preschool for All personal income tax rate increase from January 2, 2027, to January 1, 2028. The delayed increase will add 0.8%. Ord. No. 2026-053, Laws 2026, ef...
Oregon's Multnomah County delayed its Preschool for All personal income tax rate increase from January 2, 2027, to January 1, 2028. The delayed increase will add 0.8%. Ord. No. 2026-053, Laws 2026, ef...
PA - Utility surcharge set at zero for 2027
Pennsylvania has provided notice that the Public Utility Realty Tax Act (PURTA) surcharge calculation for tax years beginning January 1, 2027 is 0 mills. No PURTA surcharge will be imposed for the tax...
Pennsylvania has provided notice that the Public Utility Realty Tax Act (PURTA) surcharge calculation for tax years beginning January 1, 2027 is 0 mills. No PURTA surcharge will be imposed for the tax...
RI - Report generated through AI and human review was taxable
A report produced by artificial intelligence and human review to help communicate needs of neurodivergent individuals to schools and other settings was subject to Rhode Island sales and use tax as a p...
A report produced by artificial intelligence and human review to help communicate needs of neurodivergent individuals to schools and other settings was subject to Rhode Island sales and use tax as a p...
SC - State per capita income figure announced
South Carolina announced that the most recently available state per capita income figure is $65,396. 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 $65,396. The figure is important because various income, sales and use, and property tax incentives require ...
SD - Tax deed properly acquired after owner failed to redeem
The South Dakota Supreme Court held that a tax-deed holder validly acquired title to the property and that the circuit court improperly allowed a former owner to redeem the property after the redempti...
The South Dakota Supreme Court held that a tax-deed holder validly acquired title to the property and that the circuit court improperly allowed a former owner to redeem the property after the redempti...
TN - Owner held personally liable for unpaid tax
A business owner was personally liable for Tennessee sales taxes a restaurant failed to remit because she was a responsible person who willfully diverted collected taxes to a source other than the sta...
A business owner was personally liable for Tennessee sales taxes a restaurant failed to remit because she was a responsible person who willfully diverted collected taxes to a source other than the sta...
TX - Wildlife removal, exclusion, and cleanup charges partly taxable
Texas ruled on the sales and use tax treatment of a taxpayer’s residential pest control, wildlife removal, structural exclusion, and related charges. It treated live trapping, flushing, and removing...
Texas ruled on the sales and use tax treatment of a taxpayer’s residential pest control, wildlife removal, structural exclusion, and related charges. It treated live trapping, flushing, and removing...
UT - Interest rate unchanged for 2027
The Utah interest rate for the calendar year 2027 remains at 6%. Interest is calculated using the number of calendar days from the original due date of the return until the tax is paid. Generally, pay...
The Utah interest rate for the calendar year 2027 remains at 6%. Interest is calculated using the number of calendar days from the original due date of the return until the tax is paid. Generally, pay...
VT - MFTIA and MFTA rates announced for fourth quarter of 2026
The Vermont motor fuel transportation infrastructure assessment (MFTIA) rate for the fourth quarter of 2026 (October to December 2026) is $0.0691, and the motor fuel tax assessment (MFTA) rate is $0.1...
The Vermont motor fuel transportation infrastructure assessment (MFTIA) rate for the fourth quarter of 2026 (October to December 2026) is $0.0691, and the motor fuel tax assessment (MFTA) rate is $0.1...
VA - Reminder issued for tax requirements for fairs or festivals
The Virginia Department of Taxation has issued a reminder regarding sales tax requirements for sales of art, pottery, jewelry, or other items at a fair or festival.If a vendor only sells at 3 or fewer...
The Virginia Department of Taxation has issued a reminder regarding sales tax requirements for sales of art, pottery, jewelry, or other items at a fair or festival.If a vendor only sells at 3 or fewer...
WA - Reporting for consignment sales explained
The Washington Department of Revenue has provided guidance on excise tax reporting required for consignment sales. Consignment sellers must collect sales tax from consumers and remit payments to the d...
The Washington Department of Revenue has provided guidance on excise tax reporting required for consignment sales. Consignment sellers must collect sales tax from consumers and remit payments to the d...
WV - Acute care hospital tax rate change announced
West Virginia announced a change to the tax rate imposed on acute care hospitals that provide Medicaid and Medicare services in the state. Effective October 1, 2026, the rate is 2.5%. Administrative N...
West Virginia announced a change to the tax rate imposed on acute care hospitals that provide Medicaid and Medicare services in the state. Effective October 1, 2026, the rate is 2.5%. Administrative N...
WI - Taxpayer leases subject to sales tax
The petitioners created leases for assets (airplanes and software) which petitioners intended to serve simultaneously as sale-leasebacks for insurance regulatory purposes and untaxed refinancing agree...
The petitioners created leases for assets (airplanes and software) which petitioners intended to serve simultaneously as sale-leasebacks for insurance regulatory purposes and untaxed refinancing agree...
WY - Property tax exemption standards rule amended
Wyoming adopted amendments to its rules regarding property tax exemption standards effective August 26, 2026. These amendments implement legislation effective July 1, 2026. This legislation made vario...
Wyoming adopted amendments to its rules regarding property tax exemption standards effective August 26, 2026. These amendments implement legislation effective July 1, 2026. This legislation made vario...
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