Tax Alerts
Tax Briefing(s)
2025 Tax Year-in-Review2025 Year-End Tax PlanningOne Big Beautiful Bill Act (Signed Into Law July 4, 2025)
IRS Outlines Key Steps for 2026 Filing Season Readiness
The IRS has issued guidance urging taxpayers to take several important steps in advance of the 2026 federal tax filing season, which opens on January 26. Individuals are encouraged to create or access...
The IRS has issued guidance urging taxpayers to take several important steps in advance of the 2026 federal tax filing season, which opens on January 26. Individuals are encouraged to create or access...
IRS Confirms Supplemental Military Housing Payments Are Not Taxable (IR 2026-09)
The IRS has confirmed that supplemental housing payments issued to members of the uniformed services in December 2025 are not subject to federal income tax. These payments, classified as “qualified ...
The IRS has confirmed that supplemental housing payments issued to members of the uniformed services in December 2025 are not subject to federal income tax. These payments, classified as “qualified ...
IRS Announces New Digital Form 211 for Whistleblower Submissions (IR 2025-123)
The IRS announced that its Whistleblower Office has launched a new digital Form 211 to make reporting tax noncompliance faster and easier. Further, the electronic option allows individuals to submit i...
The IRS announced that its Whistleblower Office has launched a new digital Form 211 to make reporting tax noncompliance faster and easier. Further, the electronic option allows individuals to submit i...
IRS Highlights Taxpayer Rights Under the Taxpayer Bill of Rights
The IRS has reminded taxpayers about the legal protections afforded by the Taxpayer Bill of Rights. Organized into 10 categories, these rights ensure taxpayers can engage with the IRS confidently and...
The IRS has reminded taxpayers about the legal protections afforded by the Taxpayer Bill of Rights. Organized into 10 categories, these rights ensure taxpayers can engage with the IRS confidently and...
FinCEN Postpones Investment Adviser Rule Until 2028 (FinCEN Final Rule RIN 1506-AB58 and 1506-AB69)
The Financial Crimes Enforcement Network (FinCEN) has amended the Anti-Money Laundering/Countering the Financing of Terrorism (AML/CFT) Program and Suspicious Activity Report (SAR) Filing Requirements...
The Financial Crimes Enforcement Network (FinCEN) has amended the Anti-Money Laundering/Countering the Financing of Terrorism (AML/CFT) Program and Suspicious Activity Report (SAR) Filing Requirements...
AL - Columbiana adjusts certain sales and use tax rates
The City of Columbiana has announced that, effective February 1, 2026, it will increase its general sales tax rate, as well as its sales tax rates on admissions to places of amusement and entertainmen...
The City of Columbiana has announced that, effective February 1, 2026, it will increase its general sales tax rate, as well as its sales tax rates on admissions to places of amusement and entertainmen...
AK - Governors proposed fiscal plan now with legislature
Alaska Gov. Mike Dunleavy has introduced fiscal plan legislation due to short to medium term forecasts projecting that Alaska will have a revenue shortfall. The core components of the Governor’s fis...
Alaska Gov. Mike Dunleavy has introduced fiscal plan legislation due to short to medium term forecasts projecting that Alaska will have a revenue shortfall. The core components of the Governor’s fis...
AZ - DOR provides information regarding recent form changes
The Arizona Department of Revenue (ADOR) announced the release of its 2025 individual income tax forms, which reflect Arizona’s customary approach of assuming conformity with current federal Interna...
The Arizona Department of Revenue (ADOR) announced the release of its 2025 individual income tax forms, which reflect Arizona’s customary approach of assuming conformity with current federal Interna...
AR - State opts in to federal tax credit scholarship program
Arkansas Governor Sarah Huckabee Sanders has announced that the state will participate in the federal tax credit scholarship program for school choice enacted by the One Big Beautiful Bill Act (OBBBA)...
Arkansas Governor Sarah Huckabee Sanders has announced that the state will participate in the federal tax credit scholarship program for school choice enacted by the One Big Beautiful Bill Act (OBBBA)...
CA - Reporting of alimony payments affected by conformity bill
Following the enactment of S.B. 711, Laws 2025, California conforms to the federal Tax Cuts and Jobs Act (TCJA) treatment of alimony for any divorce or separation instrument executed after December 31...
Following the enactment of S.B. 711, Laws 2025, California conforms to the federal Tax Cuts and Jobs Act (TCJA) treatment of alimony for any divorce or separation instrument executed after December 31...
CO - State now accepting 2025 returns
Colorado is now accepting 2025 individual income tax returns. The Department of Revenue encourages electronic filing to reduce processing times and errors. The filing deadline is April 15, 2026, with ...
Colorado is now accepting 2025 individual income tax returns. The Department of Revenue encourages electronic filing to reduce processing times and errors. The filing deadline is April 15, 2026, with ...
CT - CIGA members must pay portion of their refunded assessments to department
Members insurers of the Connecticut Insurance Guaranty Association (CIGA) are notified that, on or before February 23, 2026, the member insurer must pay a portion of their recently refunded assessment...
Members insurers of the Connecticut Insurance Guaranty Association (CIGA) are notified that, on or before February 23, 2026, the member insurer must pay a portion of their recently refunded assessment...
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 continues to decouple from federal provisions
The District of Columbia has passed temporary legislation to decouple income and franchise tax provisions from federal provisions. The temporary act is the same as emergency legislation passed earlier...
The District of Columbia has passed temporary legislation to decouple income and franchise tax provisions from federal provisions. The temporary act is the same as emergency legislation passed earlier...
FL - Significance of change in U.S. postal service postmark policy clarified
The U.S. Postal Service (USPS) recently updated its published guidance on what a postmark date represents, which affects whether a tax return or payment may be considered timely. USPS has updated its ...
The U.S. Postal Service (USPS) recently updated its published guidance on what a postmark date represents, which affects whether a tax return or payment may be considered timely. USPS has updated its ...
GA - 2026 inflation index rate announced for floating homestead exemption
Georgia announced the inflation index rate for the 2026 property tax digest year, establishing the rate at 2.7%. This rate is used for the floating homestead exemption and reflects the annual change i...
Georgia announced the inflation index rate for the 2026 property tax digest year, establishing the rate at 2.7%. This rate is used for the floating homestead exemption and reflects the annual change i...
HI - New process for pre-certification of tax exemption for rental income from affordable housing
Hawaii has a new process for pre-certification of the general excise tax (GET) exemption for rental income from the leasing of affordable housing units. Pre-certification is an optional process that w...
Hawaii has a new process for pre-certification of the general excise tax (GET) exemption for rental income from the leasing of affordable housing units. Pre-certification is an optional process that w...
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 - Rules amended on leases, remote sales to Illinois customers
Illinois adopted amendments to regulations that implement law changes imposing sales tax on most leases of tangible personal property beginning January 1, 2025. The regulations address:the test for ...
Illinois adopted amendments to regulations that implement law changes imposing sales tax on most leases of tangible personal property beginning January 1, 2025. The regulations address:the test for ...
IN - Updated guidance issued on IRC provisions not followed by Indiana
Updated guidance is issued regarding Internal Revenue Code (IRC) provisions not followed by Indiana. Income Tax Information Bulletin #119, Indiana Department of Revenue, January 2026...
Updated guidance is issued regarding Internal Revenue Code (IRC) provisions not followed by Indiana. Income Tax Information Bulletin #119, Indiana Department of Revenue, January 2026...
IA - Taxpayer Was Not “Prevailing Taxpayer” Entitled to Costs
The Iowa Department of Revenue’s Final Order determined the taxpayer was not entitled to a discretionary award of reasonable litigation costs. The taxpayer sought judicial review, and the district c...
The Iowa Department of Revenue’s Final Order determined the taxpayer was not entitled to a discretionary award of reasonable litigation costs. The taxpayer sought judicial review, and the district c...
KS - April 2026 quarterly local rate updates
Kansas released local sales and use tax rate updates for:the cities of Basehor, Claflin, Garnett, Jetmore, La Harpe, Liebenthal, Lyndon, McLouth, Oakley, Solomon, and Towanda;Finney, Jackson, and McPh...
Kansas released local sales and use tax rate updates for:the cities of Basehor, Claflin, Garnett, Jetmore, La Harpe, Liebenthal, Lyndon, McLouth, Oakley, Solomon, and Towanda;Finney, Jackson, and McPh...
KY - Guidance discusses AI software, power washing services, and other topics
Kentucky's biannual sales facts newsletter includes guidance on the penny shortage and rounding rules, the expiration of agriculture exemption license numbers and the renewal process, the taxation of ...
Kentucky's biannual sales facts newsletter includes guidance on the penny shortage and rounding rules, the expiration of agriculture exemption license numbers and the renewal process, the taxation of ...
LA - Penalty for underpayment of estimated taxes to be enforced
The Louisiana Department of Revenue informs taxpayers that with the repeal of the corporate franchise tax, the underpayment of estimated corporation income tax penalty will now be imposed. In the past...
The Louisiana Department of Revenue informs taxpayers that with the repeal of the corporate franchise tax, the underpayment of estimated corporation income tax penalty will now be imposed. In the past...
ME - Bulletin on sales and use for vehicle dealers updated
The Maine Revenue Services has issued an instructional bulletin for vehicle dealers, providing them instructions related to sales and leases of motor vehicles, snowmobiles, all-terrain vehicles (ATVs)...
The Maine Revenue Services has issued an instructional bulletin for vehicle dealers, providing them instructions related to sales and leases of motor vehicles, snowmobiles, all-terrain vehicles (ATVs)...
MD - Guidance issued on capital gains surtax
The Maryland Comptroller has issued guidance regarding the additional 2% capital gains tax on individuals with federal adjusted gross income in excess of $350,000 regardless of filing status, beginnin...
The Maryland Comptroller has issued guidance regarding the additional 2% capital gains tax on individuals with federal adjusted gross income in excess of $350,000 regardless of filing status, beginnin...
MA - Governor's proposed budget includes new tax credits and supports existing credits
Massachusetts Governor Maura Healley’s Fiscal Year 2027 budget recommendations include several tax-related provisions. The proposal does not introduce any new taxes or fees and does not make any cha...
Massachusetts Governor Maura Healley’s Fiscal Year 2027 budget recommendations include several tax-related provisions. The proposal does not introduce any new taxes or fees and does not make any cha...
MI - Penalty and interest relief provided for underpayment of estimated corporate income taxes
The Michigan Department of Treasury is providing limited relief from penalty and interest related to the underpayment of quarterly estimated corporate income tax payments in light of the enactment of ...
The Michigan Department of Treasury is providing limited relief from penalty and interest related to the underpayment of quarterly estimated corporate income tax payments in light of the enactment of ...
MN - Faribault County imposes local transit tax
Starting April 1, 2026, Faribault County will impose a new 0.5% transit sales and use tax. The Minnesota Department of Revenue will administer this tax. Local Sales Tax Notice, Minnesota Department o...
Starting April 1, 2026, Faribault County will impose a new 0.5% transit sales and use tax. The Minnesota Department of Revenue will administer this tax. Local Sales Tax Notice, Minnesota Department o...
MS - Updated fair market values for cannabis excise tax
Effective January 1, 2026, the fair market value of cannabis flower and trim is as follows for purposes of the Mississippi cannabis excise tax: (1) cannabis flower sold to common interest establishmen...
Effective January 1, 2026, the fair market value of cannabis flower and trim is as follows for purposes of the Mississippi cannabis excise tax: (1) cannabis flower sold to common interest establishmen...
MO - Sales of ice from vending machines subject to reduced tax rate
Sales of bulk and bagged ice from vending machines are entitled to the reduced Missouri sales tax rate provided by Sec. 144.014 RSMo. Ice is an item of food sold for home consumption and not consumed ...
Sales of bulk and bagged ice from vending machines are entitled to the reduced Missouri sales tax rate provided by Sec. 144.014 RSMo. Ice is an item of food sold for home consumption and not consumed ...
MT - Governor sends reminder about property tax relief options
Montana Gov. Greg Gianforte reminded Montana homeowners that they can now apply for the 2026 Homestead Reduced Rate. Beginning December 1, 2025, Montana homeowners became eligible to apply for the Hom...
Montana Gov. Greg Gianforte reminded Montana homeowners that they can now apply for the 2026 Homestead Reduced Rate. Beginning December 1, 2025, Montana homeowners became eligible to apply for the Hom...
NE - Reminder issued on homestead exemption due dates
The Nebraska Department of Revenue has reminded property owners that the Homestead Exemption Application, Form 458, is due to their county assessor between February 2, 2026 and June 30, 2026. The exem...
The Nebraska Department of Revenue has reminded property owners that the Homestead Exemption Application, Form 458, is due to their county assessor between February 2, 2026 and June 30, 2026. The exem...
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 - Amnesty application steps outlined
New Hampshire has outlined steps that taxpayers must take to apply for the tax amnesty authorized by the New Hampshire Legislature during the 2025 session.Amnesty runs from December 1, 2025, through F...
New Hampshire has outlined steps that taxpayers must take to apply for the tax amnesty authorized by the New Hampshire Legislature during the 2025 session.Amnesty runs from December 1, 2025, through F...
NJ - Withholding exemption enacted
New Jersey has updated its employer payroll tax laws to clarify situations involving an out-of-state municipality. The law provides that if an out-of-state municipality, or other out-of-state entity, ...
New Jersey has updated its employer payroll tax laws to clarify situations involving an out-of-state municipality. The law provides that if an out-of-state municipality, or other out-of-state entity, ...
NM - Hospital equipment council tax exemption denied
The New Mexico Attorney General issued a new opinion addressing property tax exemptions claimed under the hospital equipment loan act (HELA). The attorney general determined that the HELA council does...
The New Mexico Attorney General issued a new opinion addressing property tax exemptions claimed under the hospital equipment loan act (HELA). The attorney general determined that the HELA council does...
NY - Governor announces proposal to establish tax exemption for EV charging stations
In her 2026 State of the State Address, New York Gov. Kathy Hochul has announced a proposal to establish a sales tax exemption for electricity sold at electric vehicle (EV) charging stations. News Re...
In her 2026 State of the State Address, New York Gov. Kathy Hochul has announced a proposal to establish a sales tax exemption for electricity sold at electric vehicle (EV) charging stations. News Re...
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 - City Boundary updates announced
Although there are no local North Dakota sales tax rate changes effective April 1, 2026, there are several city tax jurisdiction boundaries that will be changing because of population growth and adjus...
Although there are no local North Dakota sales tax rate changes effective April 1, 2026, there are several city tax jurisdiction boundaries that will be changing because of population growth and adjus...
OH - Refund claim denied for failure to provide adequate documentary evidence
The Supreme Court of Ohio found that a commercial activity tax (CAT) taxpayer failed to provide documentary evidence establishing the amount of gross receipts attributable to merchandise transported o...
The Supreme Court of Ohio found that a commercial activity tax (CAT) taxpayer failed to provide documentary evidence establishing the amount of gross receipts attributable to merchandise transported o...
OK - Commission announces start of tax filing season
The Oklahoma Tax Commission has announced that it will open state income tax filing on January 26, 2026. The deadline for submitting returns is April 15, 2026. News Release, Oklahoma Tax Commission, ...
The Oklahoma Tax Commission has announced that it will open state income tax filing on January 26, 2026. The deadline for submitting returns is April 15, 2026. News Release, Oklahoma Tax Commission, ...
OR - Guidance on kids credit adjustments released
Oregon updated guidance for taxpayers claiming the Oregon Kids Credit on personal income tax returns for 2025. Oregon had to make corrections to tax form instructions and tax preparation software part...
Oregon updated guidance for taxpayers claiming the Oregon Kids Credit on personal income tax returns for 2025. Oregon had to make corrections to tax form instructions and tax preparation software part...
PA - Petition to overturn sale denied
The Supreme Court of Pennsylvania upheld an upset tax sale of property Pennsylvania’s Real Estate Tax Sale Law (RETSL). The court decided that the county fully complied with statutory requirements, ...
The Supreme Court of Pennsylvania upheld an upset tax sale of property Pennsylvania’s Real Estate Tax Sale Law (RETSL). The court decided that the county fully complied with statutory requirements, ...
RI - Conveyance tax tier 2 threshold adjusted
The tier 2 threshold amount for Rhode Island real estate conveyance tax has been adjusted for inflation. For 2026, the tier 2 threshold amount is $824,000.In Rhode Island, the real estate conveyance t...
The tier 2 threshold amount for Rhode Island real estate conveyance tax has been adjusted for inflation. For 2026, the tier 2 threshold amount is $824,000.In Rhode Island, the real estate conveyance t...
SC - Local rate changes and extensions announced
South Carolina announced that Williamsburg County will impose a 1% Capital Projects Tax effective May 1, 2026. In addition, Lexington County's 1% School District Tax, which was set to expire on Februa...
South Carolina announced that Williamsburg County will impose a 1% Capital Projects Tax effective May 1, 2026. In addition, Lexington County's 1% School District Tax, which was set to expire on Februa...
SD - Guidance on taxation of hotels, motels and campgrounds updated
South Dakota updated its guidance on sales and use taxes for hotels, motels, campgrounds, and related establishments. The guidance outlines the application of state sales tax, municipal sales tax, mun...
South Dakota updated its guidance on sales and use taxes for hotels, motels, campgrounds, and related establishments. The guidance outlines the application of state sales tax, municipal sales tax, mun...
TN - Guidance on lease or rental of tangible personal property updated
Tennessee issued an updated version of a previously released sales and use tax notice concerning the lease or rental of tangible personal property. The updated notice states that the Tennessee Works T...
Tennessee issued an updated version of a previously released sales and use tax notice concerning the lease or rental of tangible personal property. The updated notice states that the Tennessee Works T...
TX - November 2025 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 November 2025 is $37.58 per barrel for the three-month period beginning on Augus...
The Texas Comptroller of Public Accounts has determined the average taxable price of crude oil for the reporting period November 2025 is $37.58 per barrel for the three-month period beginning on Augus...
UT - 2026 reporting instructions for holders of unclaimed property issued
Utah has issued the 2026 reporting instructions for holders of unclaimed property. The instructions include the following recent unclaimed property law changes affecting holder reporting:Electronic re...
Utah has issued the 2026 reporting instructions for holders of unclaimed property. The instructions include the following recent unclaimed property law changes affecting holder reporting:Electronic re...
VT - 2026 withholding tables released
Vermont has released its 2026 income tax withholding instructions, tables, and charts. Among other topics, the instructions discuss how Vermont income tax withholding is calculated, adjustments for se...
Vermont has released its 2026 income tax withholding instructions, tables, and charts. Among other topics, the instructions discuss how Vermont income tax withholding is calculated, adjustments for se...
VA - Nonprofit organization properly denied tax exemption for office condominium it owned
The Court of Appeals of Virginia affirmed a trial court’s ruling that a nonprofit organization was not entitled to a real property tax exemption for a two-unit office condominium that it owned. Init...
The Court of Appeals of Virginia affirmed a trial court’s ruling that a nonprofit organization was not entitled to a real property tax exemption for a two-unit office condominium that it owned. Init...
WA - Self-storage businesses are taxable as a service
Beginning April 1, 2026, income from the rental or lease of storage space at a self-service storage facility is subject to Washington's business and occupation (B&O) tax under the service and othe...
Beginning April 1, 2026, income from the rental or lease of storage space at a self-service storage facility is subject to Washington's business and occupation (B&O) tax under the service and othe...
WV - Small business property credit guidance updated
West Virginia updated guidance on corporation and personal income tax credits for tax paid by small business owners on personal property in the state. To qualify for the credit each tax year, a ta...
West Virginia updated guidance on corporation and personal income tax credits for tax paid by small business owners on personal property in the state. To qualify for the credit each tax year, a ta...
WI - DOR bulletin issued
The Wisconsin Department of Revenue has issued Wisconsin Tax Bulletin Number 232 (January 2026). The Bulletin includes:New Tax Law on Expanding Business Development Tax Credit for Rehabilitating Workf...
The Wisconsin Department of Revenue has issued Wisconsin Tax Bulletin Number 232 (January 2026). The Bulletin includes:New Tax Law on Expanding Business Development Tax Credit for Rehabilitating Workf...
WY - Tax guidance updated for federal facility deliveries, nicotine pouches
In its quarterly newsletter, the Wyoming Department of Revenue noted that it has changed its position regarding the taxability of tangible personal property delivered to federal facilities. It will no...
In its quarterly newsletter, the Wyoming Department of Revenue noted that it has changed its position regarding the taxability of tangible personal property delivered to federal facilities. It will no...
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