The IRS and Treasury on December 4 issued three Notices—2025-75, 2025-77 and 2025-78—providing early guidance on several international tax provisions enacted under OBBBA.
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Seattle voters in November approved increases to the City's B&O tax rates through 2032, a new $2 million standard deduction, and targeted credits.
Companies using PPI to compute LIFO inventory should evaluate how inflation for existing / replacement PPI codes compares to 2025 internal cost changes for inventory.
At this time of year, it is important for employers to prioritize the review of payroll processes, compliance checklists, and confirmation of new reporting considerations.
Learn how AI transforms indirect SALT tax compliance with speed, accuracy and strategic insight for tax leaders.
Doug McHoney and Matt Ryan take stock of Pillar Two implementation and the much‑watched ‘side‑by‑side’ agreement.
Given the IRS’s continued initiative on auditing the use of business aircraft, companies should be aware of potential pitfalls for federal income tax purposes.
Treasury and the IRS on November 25, released Notice 2025-72 which announces forthcoming regulations under the One Big Beautiful Bill Act.
Accounting method planning techniques can be paired with different elections under the OBBBA to manage taxable income and limit other downstream impacts from the changes.
On November 19, 2025, the OECD released updates to the OECD Model Treaty and Commentary.
Welcome to the US State Income Tax Digest. We highlight significant income and business tax legislation, regulatory adoptions, judicial decisions, and administrative guidance.
Wade Sutton, Rob Ozmun, and Monic Kechik discuss the OB3 ‘curveballs’ to the federal changes: Section 163(j) - ATI addbacks of depreciation and amortization; Section 174A - domestic expensing; Section 168(k) - the return to 100% bonus depreciation; and Section 168(n) - qualified production property (QPP).
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