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An IRS and U.S. Treasury Department ("Treasury") notice of proposed rulemaking relating to the new Opportunity Zone tax incentive was published in the Federal Register.

In this episode of GeTin' SALTy, host Nikki Dobay is once again joined by Jared Walczak, vice president of state projects at the Tax Foundation, for a discussion of an Oregon ballot measure (IP17) that is on the verge.

Morgan Scarboro joins Nikki Dobay to analyze the unexpected trends shaping state and local tax legislation in 2026, from the resurgence of digital advertising taxes to states using NOL caps as budget tools. They examine key developments across Illinois, Virginia, New Jersey, and Pennsylvania, while exploring whether proposed large-scale tax restructuring represents genuine momentum or political theater.

Pass-through businesses, which account for more than 80% of U.S. businesses, are at a competitive disadvantage because they pay a higher marginal tax rate on business income than their C corporation competitors.

On October 25, 2011, the Indiana Tax Court granted AE Outfitters Retail Co.'s motion for partial summary judgment

On Friday, February 20, 2015, Governor Andrew Cuomo’s office released the 30-Day Amendments to the 2015–2016 New York State Executive Budget Legislation.

The Iowa Supreme Court handed down its decision in KFC Corporation vs. Iowa Department of Revenue today, upholding the state’s ability to tax out-of-state franchisors that do not have a physical presence in the state.

The FAA addressed an S corporation that acquired the stock of a C corporation. The C corporation was the common parent of an affiliated group that had elected to file a consolidated federal income tax return (the taxpayer group).

The IRS recently amended temporary regulations (T.D. 9719) under Treas. Reg. Sec. 1.446-3T to change the applicability date of the embedded loan rule under Treas. Reg. Sec. 1.446-3T(g)(4).

The IRS defined units of property and major components that taxpayers may use to determine whether they must capitalize expenditures to maintain, replace or improve steam or electric generation property.

The IRS has released chief counsel advice addressing the tax consequences of a federal income tax refund.

The Tax Increase and Prevention Act of 2014 pushed back the expiration dates for the PTC and ITC by one year.

The IRS has offered a second extension of the tax filing and payment deadline for the counties hardest hit by Hurricane Sandy.

The IRS also ruled that the notes were treated as securities for purposes of Section 361.

In Rev. Proc. 2015-27, the IRS modified portions of the Employee Plans Compliance Resolution System (EPCRS).

The IRS has offered a package of administrative relief for taxpayers affected by Hurricanes Harvey and Irma.

Small employers in Wisconsin and Washington that lack a health insurance exchange in their county received some relief from the IRS in the form of a notice