
The Evolution of NAUPA III: What unclaimed property holders need to know
This newsletter addresses upcoming changes to the standard coding format of unclaimed property data filed to various jurisdictions. We also cover multistate trends.
This newsletter addresses upcoming changes to the standard coding format of unclaimed property data filed to various jurisdictions. We also cover multistate trends.
The US is considering various approaches to respond to foreign countries that are considered to impose discriminatory or extraterritorial taxes against US citizens or corps.
The US state income tax digest highlights significant income and business tax legislation, regulatory adoptions, judicial decisions, and administrative guidance.
Rev. Rul. 2025-4 addresses the federal income and employment tax treatment of contributions and benefits paid under state paid family and medical leave statutes.
Insight into “held for” requirement in like-kind exchange transactions involving property distributed to trust beneficiaries as a result of an involuntary trust termination.
The Department of Transportation released the cents-per-mile rates and terminal charge for the first half of 2025 for the Standard Industry Fare Level fringe benefits rules.
The House vote to approve a fiscal year 2025 budget resolution that directs the House Ways and Means Committee to approve net tax cuts of $4.5 trillion over 10 years.
IRS notices provide the text of anticipated regulations, information on determining greenhouse gas emissions rates, and the initial emissions rate table under Section 45Z.
Section 45V final regulations clarify rules for determining greenhouse gas emission in clean hydrogen production.
US CBP proposed rules to enhance de minimis shipment enforcement by requiring extra data to target high-risk goods and limit duty exemptions for tariffed items.
A final version of Form 6765, Credit for Increasing Research Activities is now available for claiming the Section 41 research credit on 2024 federal income tax returns.
The House Budget Committee on February 13 by a party-line vote approved a fiscal year (FY) 2025 budget resolution.