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 - Six-year statute of limitations independent of three-year statute of limitations
The Alabama Tax Tribunal ruled that an expired statute of limitations waiver does not necessarily prevent the Department of Revenue from assessing tax under Alabama's separate six-year statute of limi...
The Alabama Tax Tribunal ruled that an expired statute of limitations waiver does not necessarily prevent the Department of Revenue from assessing tax under Alabama's separate six-year statute of limi...
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 - Unclaimed property exclusions clarified
The Arizona Department of Revenue issued guidance confirming that certain categories remain outside the scope of Arizona’s unclaimed property law, including de minimis property, property of customer...
The Arizona Department of Revenue issued guidance confirming that certain categories remain outside the scope of Arizona’s unclaimed property law, including de minimis property, property of customer...
AR - Name, image, and likeness exemption only applies to income from institution of higher education
The Arkansas Attorney General's office has opined that the name, image and likeness (NIL) income tax exemption does not apply to direct payments received by a student-athlete from any entity that is n...
The Arkansas Attorney General's office has opined that the name, image and likeness (NIL) income tax exemption does not apply to direct payments received by a student-athlete from any entity that is n...
CA - Extensions available for Calaveras County employers affected by Gann Fire
Employers in Calaveras County directly affected by the Gann Fire, which began on August 2, 2026, may request up to a two-month extension of time from the California Employment Development Department t...
Employers in Calaveras County directly affected by the Gann Fire, which began on August 2, 2026, may request up to a two-month extension of time from the California Employment Development Department t...
CO - Taxability of inventory for promotional giveaways and nexus for marketplace sellers addressed
Colorado issued sales and use tax guidance on inventory withdrawn for promotional giveaways, credits for tax paid to another state, and sales tax nexus for marketplace sellers.Inventory withdrawn for ...
Colorado issued sales and use tax guidance on inventory withdrawn for promotional giveaways, credits for tax paid to another state, and sales tax nexus for marketplace sellers.Inventory withdrawn for ...
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 - 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 - Highlands County tourist development tax reporting change discussed
Applicable to tourist development tax collected on or after October 1, 2026, collection and administration of the 5% Highlands County tourist development tax imposed on transient rentals is transferre...
Applicable to tourist development tax collected on or after October 1, 2026, collection and administration of the 5% Highlands County tourist development tax imposed on transient rentals is transferre...
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 - Challenge to tax agency rule may proceed
The Hawaii Supreme Court has concluded that a taxpayer may seek declaratory relief regarding the validity of a tax agency rule, even though a Hawaii statute prohibits courts from issuing declaratory r...
The Hawaii Supreme Court has concluded that a taxpayer may seek declaratory relief regarding the validity of a tax agency rule, even though a Hawaii statute prohibits courts from issuing declaratory r...
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 - School tax credits highlighted
Illinois issued a news release highlighting personal income tax credits that allow parents, guardians, and educators to offset school expenses. Parents or legal guardians of full-time students under a...
Illinois issued a news release highlighting personal income tax credits that allow parents, guardians, and educators to offset school expenses. Parents or legal guardians of full-time students under a...
IN - SST taxability matrix and certificate of compliance updated
Indiana updated its Streamlined Sales and Use Tax (SST) Agreement taxability matrix and certificate of compliance. The changes are effective August 1, 2026. Taxability Matrix: Tax Administration Prac...
Indiana updated its Streamlined Sales and Use Tax (SST) Agreement taxability matrix and certificate of compliance. The changes are effective August 1, 2026. Taxability Matrix: Tax Administration Prac...
IA - DOR refuses to issue declaratory order
The Iowa Department of Revenue refused to issue a declaratory order requested by the taxpayer. The taxpayer is in the business of waterproofing basements and requested a declaratory order seeking clar...
The Iowa Department of Revenue refused to issue a declaratory order requested by the taxpayer. The taxpayer is in the business of waterproofing basements and requested a declaratory order seeking clar...
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 - Residential exemption denied when LLC holds record title
The Massachusetts Appeals Court reversed an Appellate Tax Board decision and held that a residential property tax exemption did not apply because the taxpayer was the limited liability company (LLC) t...
The Massachusetts Appeals Court reversed an Appellate Tax Board decision and held that a residential property tax exemption did not apply because the taxpayer was the limited liability company (LLC) t...
MI - SST taxability matrix and certificate of compliance updated
Michigan has updated its Streamlined Sales and Use Tax (SST) Agreement taxability matrix and certificate of compliance. The changes are effective August 1, 2026. Taxability Matrix: Tax Administrative...
Michigan has updated its Streamlined Sales and Use Tax (SST) Agreement taxability matrix and certificate of compliance. The changes are effective August 1, 2026. Taxability Matrix: Tax Administrative...
MN - Tax court lacked jurisdiction to hear appeal
The Minnesota Tax Court dismissed an individual income tax appeal for lack of subject matter jurisdiction because the taxpayer appealed a demand for payment, which was not an appealable order or decis...
The Minnesota Tax Court dismissed an individual income tax appeal for lack of subject matter jurisdiction because the taxpayer appealed a demand for payment, which was not an appealable order or decis...
MS - Disaster area taxpayers granted filing and payment relief
Mississippi announced extended tax filing and payment deadlines for taxpayers affected by severe storms that took place on May 6, 2026. Taxpayers who reside or have a business in Franklin, Lamar, Lawr...
Mississippi announced extended tax filing and payment deadlines for taxpayers affected by severe storms that took place on May 6, 2026. Taxpayers who reside or have a business in Franklin, Lamar, Lawr...
MO - Voters renew tax for conservation and state parks/historic sites for another 10 years
According to unofficial election results, Missouri voters approved a constitutional amendment that continues for 10 years the existing 0.1% sales and use tax that is used for soil and water conservati...
According to unofficial election results, Missouri voters approved a constitutional amendment that continues for 10 years the existing 0.1% sales and use tax that is used for soil and water conservati...
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 - SST taxability matrix and certificate of compliance updated
Nebraska updated its Streamlined Sales and Use Tax (SST) Agreement taxability matrix and certificate of compliance. The changes are effective August 3, 2026. Taxability Matrix: Tax Administration Pra...
Nebraska updated its Streamlined Sales and Use Tax (SST) Agreement taxability matrix and certificate of compliance. The changes are effective August 3, 2026. Taxability Matrix: Tax Administration Pra...
NV - Administrative updates and tax compliance reminders issued
The June 2026 issue of Nevada Tax Notes focuses primarily on Nevada tax administration and compliance updates. The headline item is the upcoming Phase 3 rollout of My Nevada Tax on December 7, 2026, w...
The June 2026 issue of Nevada Tax Notes focuses primarily on Nevada tax administration and compliance updates. The headline item is the upcoming Phase 3 rollout of My Nevada Tax on December 7, 2026, w...
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 - Publication on local tax rates on qualified motor fuel, highway diesel motor fuel, and B20 biodiesel revised
The publication listing the local New York sales and use tax rates on qualified motor fuel, highway diesel motor fuel, and B20 biodiesel has been revised, effective September 1, 2026. The New York sta...
The publication listing the local New York sales and use tax rates on qualified motor fuel, highway diesel motor fuel, and B20 biodiesel has been revised, effective September 1, 2026. The New York sta...
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 - SST taxability matrix and certificate of compliance updated
Oklahoma has updated its Streamlined Sales and Use Tax (SST) Agreement taxability matrix and certificate of compliance. The changes are effective August 1, 2026. Taxability Matrix: Tax Administration...
Oklahoma has updated its Streamlined Sales and Use Tax (SST) Agreement taxability matrix and certificate of compliance. The changes are effective August 1, 2026. Taxability Matrix: Tax Administration...
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 - FILOT agreement commencement date discussed
South Carolina issued a property tax ruling finding that a fee in lieu of tax (FILOT) agreement under Ch. 44, Title 12, does not automatically terminate if the sponsor fails to place assets in service...
South Carolina issued a property tax ruling finding that a fee in lieu of tax (FILOT) agreement under Ch. 44, Title 12, does not automatically terminate if the sponsor fails to place assets in service...
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 - Delegated cultural grant funds excluded from total revenue
Texas issued a franchise tax private letter ruling to a taxpayer stating that the taxpayer may excluded from total revenue funds it receives from a city and distributes to grant awardees under a law g...
Texas issued a franchise tax private letter ruling to a taxpayer stating that the taxpayer may excluded from total revenue funds it receives from a city and distributes to grant awardees under a law g...
UT - General information publication revised
The Utah State Tax Commission has revised a publication providing general sales and use tax information. The publication includes Utah tax law and Tax Commission rules, but it is not all- inclusive. F...
The Utah State Tax Commission has revised a publication providing general sales and use tax information. The publication includes Utah tax law and Tax Commission rules, but it is not all- inclusive. F...
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 - Evasion penalty upheld due to failure to remit substantial amounts of collected taxes
A tax evasion penalty imposed due to the taxpayer's failure to remit Washington sales tax on motor vehicle sales was upheld. The department may impose an evasion penalty where a taxpayer "attempts to...
A tax evasion penalty imposed due to the taxpayer's failure to remit Washington sales tax on motor vehicle sales was upheld. The department may impose an evasion penalty where a taxpayer "attempts to...
WV - Extension of time to pay acute care health care provider tax authorized
A 30-day extension of time to pay the second quarter 2026 acute care tax payment is authorized and, as a result, the payment is due September 15, 2026. Penalties and interest on unpaid tax liability w...
A 30-day extension of time to pay the second quarter 2026 acute care tax payment is authorized and, as a result, the payment is due September 15, 2026. Penalties and interest on unpaid tax liability w...
WI - DOR bulletin issued
The Wisconsin Department of Revenue has issued Wisconsin Tax Bulletin Number 234 (July 2026). The Bulletin includes:Income and Franchise Tax Updates and Reminders;Sales and Use Tax Updates and Reminde...
The Wisconsin Department of Revenue has issued Wisconsin Tax Bulletin Number 234 (July 2026). The Bulletin includes:Income and Franchise Tax Updates and Reminders;Sales and Use Tax Updates and Reminde...
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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