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 Opens 2026 Tax Filing Season with Enhanced Digital Tools and Faster Refunds (IR 2026-12)
The IRS has announced the opening of the 2026 tax filing season and has begun accepting and processing federal individual income tax returns for the tax year 2025. Additionally, the IRS encouraged tax...
The IRS has announced the opening of the 2026 tax filing season and has begun accepting and processing federal individual income tax returns for the tax year 2025. Additionally, the IRS encouraged tax...
National Taxpayer Advocate Warns of Filing Challenges for 2026 Season (IR 2026-15)
The National Taxpayer Advocate reported, that most individual taxpayers experienced a smooth filing process during the 2025 tax year, but warned that the 2026 filing season may present greater challen...
The National Taxpayer Advocate reported, that most individual taxpayers experienced a smooth filing process during the 2025 tax year, but warned that the 2026 filing season may present greater challen...
IRS Offers Tips for Choosing Qualified Tax Return Preparers
IRS has advised individual taxpayers that they remain legally responsible for the accuracy of their federal tax returns, even when using a paid preparer. With most tax documents now issued, the agency...
IRS has advised individual taxpayers that they remain legally responsible for the accuracy of their federal tax returns, even when using a paid preparer. With most tax documents now issued, the agency...
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 - Vehicle purchase by grantor trust for beneficiary's use taxable
The Alabama Tax Tribunal upheld a final assessment of consumers' use tax against the a grantor trust for the purchase of a truck that it subsequently leased to an individual who was the beneficiary of...
The Alabama Tax Tribunal upheld a final assessment of consumers' use tax against the a grantor trust for the purchase of a truck that it subsequently leased to an individual who was the beneficiary of...
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 - Governor hobbs vetoes second conformity bill
Arizona Governor Katie Hobbs vetoed HB 2785, marking the second time she declined to approve a tax conformity bill during the 2026 filing season. Her Veto Letter noted that she will sign The Middle...
Arizona Governor Katie Hobbs vetoed HB 2785, marking the second time she declined to approve a tax conformity bill during the 2026 filing season. Her Veto Letter noted that she will sign The Middle...
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 - FTB provides information on tax law changes and more
In its March edition of Tax News, the California Franchise Tax Board (FTB) provides information on:preparing for tax season;2025 tax law changes;summaries of federal income tax changes;the last applic...
In its March edition of Tax News, the California Franchise Tax Board (FTB) provides information on:preparing for tax season;2025 tax law changes;summaries of federal income tax changes;the last applic...
CO - Partnership audit adjustment guidance provided
Colorado issued guidance on the state income tax requirements relating to final federal adjustments resulting from an Internal Revenue Service audit of a partnership. The guidance outlines requirement...
Colorado issued guidance on the state income tax requirements relating to final federal adjustments resulting from an Internal Revenue Service audit of a partnership. The guidance outlines requirement...
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 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 - Guidance provided on registration for natural gas fuel taxes and exemptions
Guidance is provided regarding registration for natural gas fuel taxes and applicable exemptions.RegistrationA natural gas fuel retailer and any business that uses natural gas fuel in a motor vehicle ...
Guidance is provided regarding registration for natural gas fuel taxes and applicable exemptions.RegistrationA natural gas fuel retailer and any business that uses natural gas fuel in a motor vehicle ...
GA - County tax rate changes announced for Q2
Multiple Georgia counties have sales and use tax rate change that take effect on April 1, 2026.The following county will have a rate of 7%:– Cherokee.The following counties will have a rate of 8%:â€...
Multiple Georgia counties have sales and use tax rate change that take effect on April 1, 2026.The following county will have a rate of 7%:– Cherokee.The following counties will have a rate of 8%:â€...
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 - Withholding filing and payment guidance updated
Illinois updated guidance on personal income tax withholding payment and filing requirements for the 2026 tax year. The publication discusses:who must file Illinois withholding returns;when and how to...
Illinois updated guidance on personal income tax withholding payment and filing requirements for the 2026 tax year. The publication discusses:who must file Illinois withholding returns;when and how to...
IN - March 2026 gasoline use tax rate announced
The Indiana gasoline use tax rate for the month of March 2026 is $0.153 per gallon. Departmental Notice #2, Indiana Department of Revenue, March 2026...
The Indiana gasoline use tax rate for the month of March 2026 is $0.153 per gallon. Departmental Notice #2, Indiana Department of Revenue, March 2026...
IA - Mini-warehouses and office spaces not subject to sales tax
The taxpayer asked the Iowa Department of Revenue whether providing office spaces and spaces it refers to as "mini-warehouses" or "contractor bays" to its customers are subject to sales tax. The Direc...
The taxpayer asked the Iowa Department of Revenue whether providing office spaces and spaces it refers to as "mini-warehouses" or "contractor bays" to its customers are subject to sales tax. The Direc...
KS - Local transient guest tax rate changes announced
Kansas announced local transient guest tax rate changes for the first quarter of 2026. Effective April 1, 2026, the transient guest tax rate is:6% in Miami and Osage Counties;10% in Kansas City and th...
Kansas announced local transient guest tax rate changes for the first quarter of 2026. Effective April 1, 2026, the transient guest tax rate is:6% in Miami and Osage Counties;10% in Kansas City and th...
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 - Pro forma federal return not required beginning with 2025 tax year
The Louisiana Department of Revenue advises that beginning with the 2025 tax year, shareholders, partners, and members making a state pass-through entity election will not be required to file the pro ...
The Louisiana Department of Revenue advises that beginning with the 2025 tax year, shareholders, partners, and members making a state pass-through entity election will not be required to file the pro ...
ME - Governor issues supplemental budget with income, property tax relief
Maine Governor Janet Mills issued a supplemental budget proposal for Fiscal Year 2026-2027. The budget proposes several areas of income and property tax relief.Corporate income tax relief proposals in...
Maine Governor Janet Mills issued a supplemental budget proposal for Fiscal Year 2026-2027. The budget proposes several areas of income and property tax relief.Corporate income tax relief proposals in...
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 - Penalties for advance payments may be waived
Massachusetts has issued a revised regulation concerning advance payments for sales and use tax and room occupancy excise. The updated regulation includes provisions for the waiver or abatement of pen...
Massachusetts has issued a revised regulation concerning advance payments for sales and use tax and room occupancy excise. The updated regulation includes provisions for the waiver or abatement of pen...
MI - Governor pushes for affordable housing credit in state of the state address
In her State of the State address, Michigan Governor Gretchen Whitmer advocated for new affordable housing tax credit to incentivize construction of more homes for middle- and working-class residents....
In her State of the State address, Michigan Governor Gretchen Whitmer advocated for new affordable housing tax credit to incentivize construction of more homes for middle- and working-class residents....
MN - Photography industry guidance updated
Minnesota updated its guidance providing sales and use tax information for the photography industry. The guidance addresses taxable and nontaxable photography services and products, taxability and rat...
Minnesota updated its guidance providing sales and use tax information for the photography industry. The guidance addresses taxable and nontaxable photography services and products, taxability and rat...
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 - Rule on consolidated returns amended
The Missouri Department of Revenue has updated a corporate income rule on consolidated income tax returns. Specifically, the rule is amended to do the following:updates the rule’s references to corp...
The Missouri Department of Revenue has updated a corporate income rule on consolidated income tax returns. Specifically, the rule is amended to do the following:updates the rule’s references to corp...
MT - Governor discusses tax cut priorities
Montana Gov. Greg Gianforte has discussed his priorities for the upcoming 2027 legislative session, emphasizing his commitment to moving Montana to a flat income tax. Gov. Gianforte noted that despite...
Montana Gov. Greg Gianforte has discussed his priorities for the upcoming 2027 legislative session, emphasizing his commitment to moving Montana to a flat income tax. Gov. Gianforte noted that despite...
NE - Local rate changes announced
Beginning April 1, 2026, the city of Wilber, Nebraska increases its local sales tax to 1.5%. The village of Elm Creek also increases its local rate to 1.5%. Nebraska Sales and Use Tax, Nebraska Depart...
Beginning April 1, 2026, the city of Wilber, Nebraska increases its local sales tax to 1.5%. The village of Elm Creek also increases its local rate to 1.5%. Nebraska Sales and Use Tax, Nebraska Depart...
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 - Investment income taxability guidance updated
New Jersey has updated its guidance explaining how to report taxable and tax-exempt interest income on New Jersey gross (personal) income tax returns. The bulletin provides a list of obligations that ...
New Jersey has updated its guidance explaining how to report taxable and tax-exempt interest income on New Jersey gross (personal) income tax returns. The bulletin provides a list of obligations that ...
NM - Vehicle registration fees increased and new fees imposed for electric vehicles
New Mexico enacted legislation that increases weight distance tax rates for motor vehicles other than buses, with progressive rates based on declared gross weight. Additionally, the legislation revise...
New Mexico enacted legislation that increases weight distance tax rates for motor vehicles other than buses, with progressive rates based on declared gross weight. Additionally, the legislation revise...
NY - Interest rates for second quarter of 2026 announced
The interest rates on overpayments and underpayments of New York taxes for the period April 1 through June 30, 2026, have been announced. Interest Rates, New York Department of Taxation and Finance, M...
The interest rates on overpayments and underpayments of New York taxes for the period April 1 through June 30, 2026, have been announced. Interest Rates, New York Department of Taxation and Finance, M...
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 - Guidance on sales to or by native Americans updated
North Dakota updated its guidance on sales and use tax for transactions involving Native Americans. The guidance discusses tax exemptions for sales made by Native American retailers on reservations, t...
North Dakota updated its guidance on sales and use tax for transactions involving Native Americans. The guidance discusses tax exemptions for sales made by Native American retailers on reservations, t...
OH - IRC conformity bill goes to governor
The Ohio House passed a bill that would update the state's Internal Revenue Code (IRC) conformity date to incorporate changes taking effect after March 7, 2025. The bill previously passed the Ohio Sen...
The Ohio House passed a bill that would update the state's Internal Revenue Code (IRC) conformity date to incorporate changes taking effect after March 7, 2025. The bill previously passed the Ohio Sen...
OK - Local tax rate changes announced
Oklahoma local sales and use tax and lodging tax rate changes have been announced effective April 1, 2026.Elgin imposes a new lodging tax at a rate of 7.0%.Copan imposes a new use tax at a rate of 3.0...
Oklahoma local sales and use tax and lodging tax rate changes have been announced effective April 1, 2026.Elgin imposes a new lodging tax at a rate of 7.0%.Copan imposes a new use tax at a rate of 3.0...
OR - IRC conformity bill passes house
The Oregon House has passed a bill that would update the state's IRC conformity date, disconnect from certain provisions, and make other changes. The bill previously passed the Oregon Senate and now g...
The Oregon House has passed a bill that would update the state's IRC conformity date, disconnect from certain provisions, and make other changes. The bill previously passed the Oregon Senate and now g...
PA - Tax assessment on complimentary rooms not authorized
The Commonwealth Court of Pennsylvania affirmed the decision of the trial court, holding that a casino resort is not obligated to pay hotel room rental tax on complimentary rooms provided to patrons. ...
The Commonwealth Court of Pennsylvania affirmed the decision of the trial court, holding that a casino resort is not obligated to pay hotel room rental tax on complimentary rooms provided to patrons. ...
RI - Division issues guidance on informational filings
The Rhode Island Division of Taxation has issued guidance on informational filings, also known as informational documents. Beginning with the 2025 tax year, issuers are required to file an information...
The Rhode Island Division of Taxation has issued guidance on informational filings, also known as informational documents. Beginning with the 2025 tax year, issuers are required to file an information...
SC - Interest rates reduced for second quarter of 2026
From April 1, 2026, through June 30, 2026, the South Carolina interest rate on tax underpayments is 6%. The refund rate for overpayments is 3%. Information Letter No. 26-9, South Carolina Department o...
From April 1, 2026, through June 30, 2026, the South Carolina interest rate on tax underpayments is 6%. The refund rate for overpayments is 3%. Information Letter No. 26-9, South Carolina Department o...
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 - County mineral severance tax rate increases announced
Tennessee announced that the following counties will increase their mineral severance taxes to 20 cents per ton, effective April 1, 2026: Hamblen; Johnson; Meigs; and Union.Also, Sequatchie County has...
Tennessee announced that the following counties will increase their mineral severance taxes to 20 cents per ton, effective April 1, 2026: Hamblen; Johnson; Meigs; and Union.Also, Sequatchie County has...
TX - Updated R&D credit information
Texas updated its guidance regarding the research and development (R&D) credit available under the Texas franchise tax. The guidance indicates that the R&D credit available prior to January 1,...
Texas updated its guidance regarding the research and development (R&D) credit available under the Texas franchise tax. The guidance indicates that the R&D credit available prior to January 1,...
UT - Koosharem imposes municipality transient room tax
Beginning April 1, 2026, Koosharem in Sevier County, Utah, imposes a 1% municipality transient room tax. This raises the total transient room tax in Koosharem to 6.57%. Those providing short-term publ...
Beginning April 1, 2026, Koosharem in Sevier County, Utah, imposes a 1% municipality transient room tax. This raises the total transient room tax in Koosharem to 6.57%. Those providing short-term publ...
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 - Rule on taxation of watercraft updated
The Washington Deparmtent of Revenue has updated its excise tax rule on watercraft in order to reflect recently enacted legislation. A nonresident-owned vessel may apply for a permit that exempts it f...
The Washington Deparmtent of Revenue has updated its excise tax rule on watercraft in order to reflect recently enacted legislation. A nonresident-owned vessel may apply for a permit that exempts it f...
WV - Guidance on taxpayer bill of rights updated
West Virginia updated a publication that provides an overview of important taxpayer rights when dealing with the state on tax matters, including the right to:quality service;privacy and confidentialit...
West Virginia updated a publication that provides an overview of important taxpayer rights when dealing with the state on tax matters, including the right to:quality service;privacy and confidentialit...
WI - Guidance on premier resort area tax updated
Wisconsin has updated its fact sheet providing guidance on premier resort area tax. Topics discussed in question and answer format include who may adopt the tax, when the tax becomes effective, restri...
Wisconsin has updated its fact sheet providing guidance on premier resort area tax. Topics discussed in question and answer format include who may adopt the tax, when the tax becomes effective, restri...
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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