OBBBA permanently extends the DAD addback for the business interest expense limit and adds a new 1% floor limitation on corporate charitable contributions.
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Legislation enacted in a Colorado special session expands the list of jurisdictions (i.e., “tax havens”) for purposes of combined filing group inclusion, among other changes.
We highlight significant income and business tax legislation, regulatory adoptions, judicial decisions, and administrative guidance.
The Michigan Court of Appeals held that the unclaimed property statute of limitations for a post-examination action runs from the notice of examination determination date.
This newsletter covers recent tax developments affecting aircraft, including bonus depreciation, energy credits, and the taxable fringe benefit for personal use.
The One Big Beautiful Bill Act permanently extends 100% bonus depreciation and introduces a new elective 100% depreciation allowance for qualified production property.
Notice 2025-44 announces Treasury and IRS intent to remove the disregarded payment loss rules and related modifications to the DCL rules that were finalized in January 2025
Airline payments for common space and interest on deemed loans are qualifying income in REIT PLRs
Discover 3 tax tech trends: AI, data strategy, and digital talent reshaping the tax function for 2025. Learn how leaders are turning pressure into progress.
US Court of Appeals for the Fourth Circuit found that Maryland’s pass‑through prohibition in its digital advertising tax is unconstitutional.
The US Indirect Tax Digest highlights significant sales and use tax legislative enactments, regulatory adoptions, judicial decisions, and administrative guidance.
New Section 174A permits an immediate deduction for domestic research and experimental expenditures paid or incurred in tax years beginning after December 31, 2024.
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