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 - Updated local tax rate table released
Arizona's Department of Revenue released the transaction privilege tax (TPT) rate chart effective August 1, 2026. It includes rate changes for Huachuca City. Transaction Privilege and Other Tax Rate T...
Arizona's Department of Revenue released the transaction privilege tax (TPT) rate chart effective August 1, 2026. It includes rate changes for Huachuca City. Transaction Privilege and Other Tax Rate T...
AR - Local tax rate changes announced
The following Arkansas local sales tax rate changes are effective October 1, 2026:The city of Alpena increases its sales and use tax to 2.25%.Hempstead County increases its sales and use tax to 2.75%....
The following Arkansas local sales tax rate changes are effective October 1, 2026:The city of Alpena increases its sales and use tax to 2.25%.Hempstead County increases its sales and use tax to 2.75%....
CA - Guidance provided on reporting exempt miles and gallons on IFTA quarterly returns
Guidance is provided regarding the reporting of miles and gallons that are exempt from motor fuels tax on International Fuel Tax Agreement (IFTA) quarterly tax returns. When an IFTA jurisdiction suspe...
Guidance is provided regarding the reporting of miles and gallons that are exempt from motor fuels tax on International Fuel Tax Agreement (IFTA) quarterly tax returns. When an IFTA jurisdiction suspe...
CO - Guidance on motor vehicle leases updated
Colorado issued revised sales and use tax guidance on motor vehicle leases. The guidance explains that, in general, Colorado and state-administered local sales taxes apply to motor vehicle leases as r...
Colorado issued revised sales and use tax guidance on motor vehicle leases. The guidance explains that, in general, Colorado and state-administered local sales taxes apply to motor vehicle leases as r...
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 - 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 - Exemption for Portable Gas or Diesel Fuel Cans Expanded
Recently enacted legislation provides that the Florida sales and use tax exemption for portable gas or diesel fuel cans is expanded, effective July 1, 2026, to include portable propane tanks with a ca...
Recently enacted legislation provides that the Florida sales and use tax exemption for portable gas or diesel fuel cans is expanded, effective July 1, 2026, to include portable propane tanks with a ca...
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 - Maximum deduction for contributions to individual housing accounts increased
For taxable years beginning after December 31, 2026, the maximum annual deduction for contributions to individual housing accounts is increased from $5,000 to $20,000 for individual filers and from $1...
For taxable years beginning after December 31, 2026, the maximum annual deduction for contributions to individual housing accounts is increased from $5,000 to $20,000 for individual filers and from $1...
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 - Impact of 2026 law changes on current year tax liabilities discussed
Illinois issued guidance discussing law changes that may impact tax 2026 liabilities for certain taxpayers. Effective beginning with the 2026 tax year, partnerships, trusts and estates, and individual...
Illinois issued guidance discussing law changes that may impact tax 2026 liabilities for certain taxpayers. Effective beginning with the 2026 tax year, partnerships, trusts and estates, and individual...
IN - Fees for accessing cloud-based educational services and software were not subject to tax
Fees for accessing a taxpayer's cloud-based financial trading educational services and software offered to customers through the taxpayer's website were not subject to sales and use tax.Specified Digi...
Fees for accessing a taxpayer's cloud-based financial trading educational services and software offered to customers through the taxpayer's website were not subject to sales and use tax.Specified Digi...
IA - Uniform rules on agency procedure adopted
The Iowa Department of Revenue has adopted emergency rules providing for additions, exceptions, or amendments to the Uniform Rules on Agency Procedure. A number of rules are amended, rescinded and ado...
The Iowa Department of Revenue has adopted emergency rules providing for additions, exceptions, or amendments to the Uniform Rules on Agency Procedure. A number of rules are amended, rescinded and ado...
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 - Unsubstantiated theft loss deduction leads abatement denial
The Massachusetts Appeals Court affirmed an Appellate Tax Board decision concerning Massachusetts personal income tax, upholding the Commissioner of Revenue's denial of the taxpayer's request for abat...
The Massachusetts Appeals Court affirmed an Appellate Tax Board decision concerning Massachusetts personal income tax, upholding the Commissioner of Revenue's denial of the taxpayer's request for abat...
MI - Credit authorized for paid organ donation leave
Michigan has created a nonrefundable income tax credit for employers that provide paid organ donation leave. For tax years beginning January 1, 2026, a qualified taxpayer may claim a credit in an amou...
Michigan has created a nonrefundable income tax credit for employers that provide paid organ donation leave. For tax years beginning January 1, 2026, a qualified taxpayer may claim a credit in an amou...
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 - Farmers' technical bulletin revised
Mississippi has revised its technical bulletin regarding sales tax applicable to purchases by farmers to reflect recent legislation. The revisions add gates and fencing for the containment of livestoc...
Mississippi has revised its technical bulletin regarding sales tax applicable to purchases by farmers to reflect recent legislation. The revisions add gates and fencing for the containment of livestoc...
MO - Transferred federal historic tax credits not subject to City of St. Louis earnings tax
A Missouri Court of Appeals decision ruled that federal historic tax credits (HTCs) that the owners of a rehabilitated building (respondents) in St. Louis acquired as a result of the rehabilitation we...
A Missouri Court of Appeals decision ruled that federal historic tax credits (HTCs) that the owners of a rehabilitated building (respondents) in St. Louis acquired as a result of the rehabilitation we...
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 - Executive order issued relating to data centers
In response to statewide concerns regarding the impact of data centers on groundwater resources, utility costs, and electric infrastructure, Nebraska Governor Jim Pillen has issued an executive order ...
In response to statewide concerns regarding the impact of data centers on groundwater resources, utility costs, and electric infrastructure, Nebraska Governor Jim Pillen has issued an executive order ...
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 - 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 - Challenge to tax reform apportionment regulations rejected
A New York appellate court found that an action by a professional employer organization (PEO) challenging certain corporate franchise tax apportionment regulations was properly dismissed by the lower ...
A New York appellate court found that an action by a professional employer organization (PEO) challenging certain corporate franchise tax apportionment regulations was properly dismissed by the lower ...
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 - Oil and gas production equipment exemption expanded
Oklahoma has expanded the property tax exemption for oil and gas production equipment by including flowlines and gathering lines that extend from the wellhead to the custody-transfer point or producti...
Oklahoma has expanded the property tax exemption for oil and gas production equipment by including flowlines and gathering lines that extend from the wellhead to the custody-transfer point or producti...
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 - Advisory opinion citator released
South Carolina has released a citator of advisory opinions issued by the Department of Revenue from 1987 through June 30, 2026. The citator is intended to provide assistance in determining the effect ...
South Carolina has released a citator of advisory opinions issued by the Department of Revenue from 1987 through June 30, 2026. The citator is intended to provide assistance in determining the effect ...
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 - May 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 May 2026 is $49.94 per barrel for the three-month period beginning on February 1...
The Texas Comptroller of Public Accounts has determined the average taxable price of crude oil for the reporting period May 2026 is $49.94 per barrel for the three-month period beginning on February 1...
UT - Lubricating oil fee increased
The Utah State Tax Commission issued a bulletin on previously enacted legislation that increases the lubricating oil fee from 4 cents per quart (or 16 cents per gallon) to 8 cents per quart (or 32 cen...
The Utah State Tax Commission issued a bulletin on previously enacted legislation that increases the lubricating oil fee from 4 cents per quart (or 16 cents per gallon) to 8 cents per quart (or 32 cen...
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 - Taxation of casual or isolated sales explained
Casual or isolated sales are not subject to Washington business and occupation (B&O) tax. Such sales are subject to sales tax if the sale is made by a person required to be registered with the Dep...
Casual or isolated sales are not subject to Washington business and occupation (B&O) tax. Such sales are subject to sales tax if the sale is made by a person required to be registered with the Dep...
WV - Senior citizen tax credit eligibility thresholds for 2026 announced
West Virginia provided guidance showing the federal adjusted gross income (AGI) thresholds that determine eligibility for the senior citizen tax credit. To claim the credit for property tax paid, seni...
West Virginia provided guidance showing the federal adjusted gross income (AGI) thresholds that determine eligibility for the senior citizen tax credit. To claim the credit for property tax paid, seni...
WI - Gambling income assessment was correct
The Wisconsin Tax Appeals Commission granted the Wisconsin Department of Revenue’s motion to dismiss for failure to state a claim upon which relief can be granted and upheld the Department’s asses...
The Wisconsin Tax Appeals Commission granted the Wisconsin Department of Revenue’s motion to dismiss for failure to state a claim upon which relief can be granted and upheld the Department’s asses...
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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